On July 3, 2016, Federal Law No. 243‑FZ “On Amendments to Parts One and Two” was adopted tax code Russian Federation in connection with the transfer to the tax authorities of the authority to administer insurance premiums for mandatory pension, social and medical insurance” (hereinafter – Federal Law No. 243-FZ). According to this normative act from 2017, tax authorities will administer insurance premiums. What in this regard should be taken into account by payers of insurance premiums - employers, we will consider further.
The tax authorities will administer insurance premiums for compulsory pension insurance(OPS), for compulsory social insurance in case of temporary disability and in connection with motherhood (VNiM), for compulsory medical insurance (CHI). Insurance premiums for compulsory social insurance against accidents at work and occupational diseases will continue to administer the FSS. Also, the latter retained the authority to administer the costs of paying insurance coverage for VNiM.
Federal Law No. 243-FZ contains the main part of the changes related to the transfer of the administration of insurance premiums to tax authorities. At the same time adopted:
– Federal Law No. 250-FZ dated July 3, 2016 “On Amendments to Certain legislative acts of the Russian Federation and the invalidation of certain legislative acts (provisions of legislative acts) of the Russian Federation in connection with the adoption federal law“On Amendments to Parts One and Two of the Tax Code of the Russian Federation in Connection with the Transfer of Authority to Tax Authorities to Administer Insurance Contributions for Compulsory Pension, Social and Medical Insurance” (hereinafter – Law No. 250-FZ);
– Federal Law No. 346-FZ of July 3, 2016 “On Amending Articles 46 and 47.2 of the Budget Code of the Russian Federation in connection with the adoption of the Federal Law “On Amending Parts One and Two of the Tax Code of the Russian Federation in connection with the transfer of powers to tax authorities for the administration of insurance premiums for mandatory pension, social and medical insurance.
The purpose of the adopted changes is to improve the procedure for calculating and paying insurance premiums to the PFR, FSS, FFOMS, as well as strengthening payment discipline when making settlements with these funds. According to the Government of the Russian Federation, the creation of a universal system legal regulation rules for the calculation, payment and administration of taxes, fees, insurance premiums will reduce the administrative burden on payers.
It should be noted that with the change of the administrator of insurance premiums, there will be no increase in the burden on payers, since the legislator has not introduced any new payments in connection with the administration reform, and the existing rates of insurance premiums, including reduced ones, have been retained.
Calculation of insurance premiums
Federal Law No. 243-FZ introduces Ch. 34 "Insurance premiums", which establishes the object of taxation of insurance premiums and the base for them; amounts not subject to insurance premiums; tariffs, including reduced ones; uniform form and timing of reporting; the procedure and terms for paying insurance premiums and other norms related to the implementation tax authorities functions for the administration of these payments.
Thus, the calculation of insurance premiums from January 1, 2017 must be made in accordance with Ch. 34 of the Tax Code of the Russian Federation. It is worth noting that the provisions of this chapter largely repeat the norms of Federal Law No. 212-FZ, according to which insurance premiums are currently determined and paid. However, there are some differences, for example:
1) the daily allowance not subject to insurance premiums will be limited to the amounts established by paragraph 3 of Art. 217 of the Tax Code of the Russian Federation for exemption from personal income tax, that is, no more than 700 rubles. for each day of being on a business trip in the territory of the Russian Federation and not more than 2,500 rubles. for each day spent on a business trip abroad. Recall that at present, daily allowances are not subject to insurance premiums without restrictions in accordance with paragraph 2 of Art. 9 of Federal Law No. 212-FZ;
2) the employer's contributions paid in accordance with the legislation of the Russian Federation on additional social security certain categories employees, in the amount of contributions paid. Now such contributions are exempt from taxation of insurance premiums on the basis of paragraphs. 6.1 p. 1 art. 9 of Federal Law No. 212-FZ.
The object of taxation of insurance premiums, as well as the procedure for determining the amount of premiums payable, will not change. As before, during the billing period (year), following the results of each calendar month, payers calculate insurance premiums based on the basis for calculating insurance premiums from the beginning of the billing period until the end of the corresponding calendar month and the rates of insurance premiums, minus the amounts of insurance premiums calculated from the beginning of the billing period up to and including the previous calendar month. Calculation is carried out separately in respect of insurance premiums for compulsory health insurance, premiums for insurance in case of VNiM and premiums for compulsory medical insurance. The amount of insurance premiums is calculated in rubles and kopecks (clauses 1, 5, 6 of article 431 of the Tax Code of the Russian Federation, clauses 1, 3, 7 of article 15 of Federal Law No. 212-FZ).
In accordance with paragraph 2 of Art. 431 of the Tax Code of the Russian Federation, the amount of contributions for insurance in the event of VNiM can also be reduced by the amount of expenses incurred for the payment of insurance coverage for the specified type of mandatory social insurance. At the same time, it should be noted that this rule is valid until December 31, 2018 inclusive (Clause 3, Article 5 of Federal Law No. 243-FZ).
Payment of insurance premiums
From January 1, 2017, payers of insurance premiums pay insurance premiums to the tax authorities according to the new CBC (CBC open to the Federal Tax Service). This fully applies to the amounts of insurance premiums accrued in 2017.
As for insurance premiums accrued for December 2016, they must be paid in the following order:
– until 31.12.2016 – in the relevant off-budget funds according to the current CBC;
- from 01.01.2017 - to the Federal Tax Service under the new CBC.
At the same time, the term of the monthly payment of insurance premiums will not change. Recall that insurance premiums are paid no later than the 15th day of the month following the month for which such premiums are accrued (clause 3, article 431 of the Tax Code of the Russian Federation, clause 5, article 15 of Federal Law No. 212-FZ).
Payment of insurance premiums is made by organizations at their location and at the location separate subdivisions which accrue payments and other remuneration in favor of individuals(Clause 11, Article 431 of the Tax Code of the Russian Federation, Clause 11, Article 15 of Federal Law No. 212-FZ).
The amount of insurance premiums payable at the location of a separate subdivision is determined on the basis of the size of the base for calculating insurance premiums related to this separate subdivision. At the same time, the amount of insurance premiums that is payable at the location of the organization, which includes separate subdivisions, is determined as the difference between the total amount insurance premiums payable by the organization as a whole, and the total amount of insurance premiums payable at the location of separate subdivisions (clauses 12, 13 of article 431 of the Tax Code of the Russian Federation, clauses 12, 13 of article 15 of Federal Law No. 212-FZ).
If the organization has separate divisions located outside the territory of the Russian Federation, the payment of insurance premiums for such divisions is carried out by the organization at its location (clause 14, article 431 of the Tax Code of the Russian Federation, clause 14, article 15 of Federal Law No. 212-FZ).
As before, insurance premiums will be paid by separate payment documents by types of contributions (clause 6, article 431 of the Tax Code of the Russian Federation, clause 8, article 15 of Federal Law No. 212-FZ).
Reporting on insurance premiums
With regard to reporting on insurance premiums, both the form of reporting and the deadline for its submission will change. Accordingly, it will be necessary to submit such reports not to the funds (PFR and FSS), but to the tax authorities.
Paragraph 7 of Art. 431 of the Tax Code of the Russian Federation provides for the submission of a single calculation of insurance premiums. The form of such a calculation, the procedure for filling it out, as well as the electronic format are approved by Order of the Federal Tax Service of the Russian Federation dated 10.10.2016 No. ММВ-1-11 / [email protected]
Note that the new form for calculating insurance premiums is quite voluminous, since it includes information that is currently presented in separate reports (RSV-1 PFR, 4-FSS). New form contains title page and three sections with numerous applications:
- Section 1 contains data on accrued insurance premiums;
- in section 2 - information on insurance premiums payable by peasant and farm enterprises;
– in section 3 – personalized information about the insured persons.
A single submission deadline has been established for the submission of the calculation of insurance premiums from the new year. Starting from the reporting for the 1st quarter of 2017, payers will have to submit the calculation of insurance premiums on a quarterly basis no later than the 30th day of the month following the settlement (reporting) period to the tax authority at the location of the organization and its separate divisions that accrue payments and other remuneration in favor of individuals (clause 7 of article 431 of the Tax Code of the Russian Federation).
Currently, reporting on insurance premiums is submitted in the following terms:
1) settlement in the form RSV-1 PFR - in the PFR on paper no later than the 15th day (on in electronic format– no later than the 20th day) of the second calendar month following the reporting period;
2) calculation in the form 4-FSS - in the FSS on paper no later than the 20th day (in electronic form - no later than the 25th day) of the calendar month following the reporting period (clause 9, article 15 of Federal Law No. 212 -FZ).
The same terms apply to calculations made for 2016, as well as updated calculations for reporting (calculation) periods that have expired before 01/01/2017. Such calculations are completed and submitted in accordance with the provisions of Federal Law No. 212-FZ.
When filling out a new calculation for insurance premiums, payers will need to monitor the compliance of the information indicated in it on the total amount of insurance premiums for the CPI calculated by the payer for the settlement (reporting) period, and the amount of calculated insurance premiums for the CPI for each insured individual. In case of their discrepancy, the calculation will be considered not submitted (clause 7 of article 431 of the Tax Code of the Russian Federation).
In addition to calculating insurance premiums to the tax authority, payers will continue to submit form 4-FSS to the FSS, but only in terms of insurance premiums in case of injury. The new form 4-FSS, submitted from the reporting for the 1st quarter of 2017, was approved by Order of the FSS of the Russian Federation of September 26, 2016 No. 381.
Features of reimbursement of expenses for the payment of insurance coverage for VNiM
As mentioned above, the authority to administer the costs of paying insurance coverage for VNiM will be retained by the FSS. At the same time, information on the amount of such expenses from the new year will be transferred to the tax authorities in a single calculation for insurance premiums. In this regard, in the new chapter 34 of the Tax Code of the Russian Federation provides certain aspects of the interaction between the FSS and the Federal Tax Service, as well as the features of reimbursement of such expenses to payers of insurance premiums.
In particular, in paragraph 8 of Art. 431 of the Tax Code of the Russian Federation establishes that verification of the correctness of the declared expenses for the payment of insurance coverage for VNiM is carried out by the territorial bodies of the FSS in accordance with the Federal Law of December 29, 2006 No. – Federal Law No. 255-FZ).
Copies of decisions on the allocation (refusal to allocate) funds for the implementation (reimbursement) of the insured's expenses for the payment of insurance coverage, on the non-acceptance of offset expenses for the payment of insurance coverage, as well as information on the cancellation (change) of these decisions higher authority territorial body of the FSS or the court are sent by the territorial body of the FSS to the tax authority within three days from the date of the adoption of the relevant decision. The procedure for the submission by the territorial bodies of the FSS of the decisions that have entered into force on the verifications of the correctness of the costs of paying out insurance coverage for VNiM, as well as information on the cancellation (change) of these decisions by a higher body of the territorial body of the FSS or the court to the tax authorities is determined by agreement of the interacting parties.
If, following the results of the settlement (reporting) period, the amount of expenses incurred by the payer for the payment of insurance coverage for VNiM (minus the funds allocated to the insured by the territorial body of the FSS in the settlement (reporting) period for the payment of insurance coverage) exceeds the total amount of calculated insurance premiums for VNiM, the resulting difference is subject to offset by the tax authority against future payments for compulsory social insurance under VNiM on the basis of confirmation of declared expenses received from the territorial body of the FSS or reimbursement by the territorial bodies of the FSS in accordance with Federal Law No. 255-FZ (clause 9 of article 431 of the Tax Code of the Russian Federation).
Control over the payment of insurance premiums
The functions of control, ensuring the fulfillment of the obligation to pay insurance premiums from 01/01/2017 are transferred to the tax authority. The correctness and timeliness of payment of insurance premiums, ensuring the fulfillment of the obligation to pay them will be controlled in accordance with the procedure established by the Tax Code of the Russian Federation.
Control over the payment of insurance premiums will be carried out by the tax authorities through in-house and on-site inspections.
However, Art. 4 of Federal Law No. 243-FZ establishes:
1) collection of arrears, penalties, fines on insurance premiums to state non-budgetary funds of the Russian Federation formed as of 01/01/2017, as well as insurance premiums, penalties and fines additionally assessed by the PFR bodies, the FSS bodies based on the results control measures held for the settlement (reporting) periods that have expired before 01/01/2017, for which there are effective decisions on holding liable (refusal to hold liable), are carried out by the tax authorities in the manner and within the time limits established by the Tax Code of the Russian Federation, starting from the measure for recovery following the measure applied by the FIU and the FSS;
2) in the event that the tax authorities lose the ability to recover the arrears on insurance premiums transferred to them by the PFR and the FSS, arrears in penalties and fines formed on 01/01/2017, as well as the amounts of insurance premiums, penalties and fines additionally assessed by the PFR and the FSS, payable based on the results of control measures carried out for the settlement (reporting) periods that expired before 01/01/2017, the specified arrears and debts are recognized as uncollectible and written off by the tax authorities in the cases and in the manner established by Art. 59 of the Tax Code of the Russian Federation.
In view of the foregoing, we recommend that payers of insurance premiums reconcile settlements with the FSS and PFR authorities for insurance premiums accrued and paid for periods that have expired before 01/01/2017.
Control over the correct spending of social insurance funds for the payment of insurance coverage for VNiM will continue to be carried out by the FSS bodies. At the same time, the collection of arrears on insurance premiums in the event of VNiM, formed as of 01/01/2017, as well as based on the results of cameral and on-site inspections, will be carried out by the Federal Tax Service.
Taking into account the fact that since 2017 control functions in terms of insurance premiums have been transferred to the tax authorities, they should be contacted for clarification on issues related to the calculation and payment of such premiums.
Interdepartmental interaction
As part of interagency cooperation, tax authorities from 2017 will be required to submit:
1) to the territorial bodies of the FSS - data on the calculated insurance premiums for VNiM and on the amounts of expenses of payers for the payment of insurance coverage for VNiM no later than five days from the date of their receipt in electronic form and no later than ten days from the date of their receipt on paper. These data are necessary for the FSS authorities to verify the correctness of the payer's expenses for the payment of insurance coverage (clause 16, article 431 of the Tax Code of the Russian Federation, clause 1.1, introduced by Law No. 250-FZ in article 4.7 of Federal Law No. 255-FZ);
2) to territorial CHI funds - information on the payment of insurance premiums for CHI of the working population. The procedure for submitting such information is established by an information exchange agreement approved by the federal executive body authorized to control and supervise taxes and fees and the FFOMS (clause 2, article 22 of Federal Law No. 326-FZ, as amended by Law No. 250-FZ) ;
3) to the territorial CHI funds quarterly no later than the 15th day of the second month following the reporting period - information about working insured persons (clause 1, article 49 of the Federal Law of November 29, 2010 No. Russian Federation” as amended by Law No. 250-FZ);
4) to the territorial body of the PFR no later than five working days from the date of receipt of information from the insured in the form of an electronic document, and on paper no later than ten working days from the date of receipt of information from the insured - the following information (Article 11.1, introduced by Law No. 250- Federal Law of 01.04.1996 No. 27‑FZ “On Individual (Personalized) Accounting in the System of Compulsory Pension Insurance”):
- on the amount of earnings (income), on which insurance premiums for the OPS were charged;
- on the accrued and paid amounts of insurance premiums;
- clarifying (correcting) information provided by policyholders based on the results of tax audits of the reliability of information and (or) in the event of self-detection of errors;
- other information necessary for individual (personalized) accounting in the mandatory pension insurance system and at the disposal of the tax authorities.
Federal Law No. 212-FZ dated July 24, 2009 “On Insurance Contributions to Pension Fund Russian Federation, Social Insurance Fund of the Russian Federation, federal fund mandatory health insurance».
Article 1
Include in the first part of the Tax Code of the Russian Federation (Collected Legislation of the Russian Federation, 1998, N 31, Art. 3824; 1999, N 28, Art. 3487; 2000, N 2, Art. 134; N 32, Art. 3341; 2001, No. 53, article 5016, 5026; 2002, No. 1, article 2; 2003, No. 22, article 2066; No. 23, article 2174; No. 27, article 2700; No. 28, article 2873; No. 52 , item 5037; 2004, N 27, item 2711; N 31, item 3231; N 45, item 4377; 2005, N 27, item 2717; N 45, item 4585; 2006, N 6, item 636; N 31, item 3436; 2007, N 1, item 28, 31; N 18, item 2118; N 22, item 2563, 2564; 2008, N 26, item 3022; N 27, item 3126; N 30, item 3616; N 48, item 5500, 5519; 2009, N 29, item 3632; N 30, item 3739; N 48, item 5711, 5731, 5733; N 51, item 6155; N 52, item 6450; 2010, N 1, item 4; N 11, item 1169; N 31, item 4198; N 32, item 4298; N 40, item 4969; N 45, 5752; N 48, item 6247; N 49, item 6420; 2011, N 1, item 16; N 24, item 3357; N 27, item 3873; N 29, item 4291; N 30 4575, 4593; N 47, item 6611; N 48, item 6730; N 49, item 7014, 7070; 2012, N 14, item 1545; N 26, item 3447; N 2 7, art. 3588; N 31, art. 4333; No. 50, art. 6954; 2013, N 9, Art. 872; No. 19, art. 2321, 2331; No. 23, art. 2866; No. 26, art. 3207; No. 27, Art. 3445; No. 30, art. 4049, 4081; No. 40, art. 5037, 5038; No. 44, Art. 5640, 5645, 5646; No. 52, art. 6985; 2014, N 14, art. 1544; No. 19, Art. 2321; No. 23, art. 2924; No. 26, art. 3372, 3404; No. 30, art. 4220; No. 40, art. 5315; No. 45, art. 6157, 6158; No. 48, art. 6657, 6660, 6663; 2015, N 1, art. 15; No. 10, Art. 1393, 1419; No. 18, art. 2616; No. 24, art. 3377; No. 29, art. 4358; No. 48, art. 6691; 2016, N 1, art. 6; No. 7, art. 920; No. 15, art. 2063, 2064; No. 18, art. 2486, 2506, 2510; No. 22, art. 3092) the following changes:
1) in article 1:
a) in paragraph 1 the words "laws on taxes and fees" shall be replaced by the words "laws on taxes, fees, insurance premiums";
b) the first paragraph of paragraph 2 shall be stated in the following wording:
"2. This Code establishes a system of taxes and fees, insurance premiums and principles for taxing insurance premiums, as well as general principles taxation and fees in the Russian Federation, including:";
2) in article 2:
a) in part one, the word "Legislation" shall be replaced by the words "1. Legislation", the words "and fees" shall be replaced by the words "fees, insurance premiums";
b) in part two, the words "To relations" shall be replaced by the words "2. To relations";
c) add paragraph 3 of the following content:
"3. To the relations on the establishment and collection of insurance premiums for compulsory social insurance against industrial accidents and occupational diseases and insurance premiums for compulsory medical insurance of the non-working population, as well as to the relations arising in the process of monitoring the payment of these insurance premiums, appealing acts, actions (inaction) of officials of the relevant control bodies and prosecution of guilty persons, the legislation on taxes and fees does not apply.";
3) in article 3:
a) clause 6 after the word "fees" shall be supplemented with the words "insurance premiums";
b) in paragraph 7 the word "fees" shall be replaced by the words "fee, payer of insurance premiums, tax agent";
4) in Article 4:
b) in paragraph 1 the words "on issues related to taxation and fees" shall be deleted;
c) in clause 2 the words "on the issues of taxes and fees" shall be replaced by the words "on the issues of taxes, fees, insurance premiums";
5) in Article 5:
a) clause 1 shall be supplemented with a new third paragraph of the following content:
"Legislative acts on taxes and fees in terms of regulating insurance premiums shall enter into force not earlier than one month after the date of their official publication and not earlier than the 1st day of the next settlement period for insurance premiums, except for the cases provided for in this article." ;
c) clause 2 shall be stated in the following wording:
"2. Legislative acts on taxes and fees establishing new taxes, fees and (or) insurance premiums, raising tax rates, fees and (or) rates of insurance premiums, establishing or aggravating liability for violation of the legislation on taxes and fees, establishing new obligations or otherwise worsening the position of taxpayers, payers of fees and (or) payers of insurance premiums, as well as other participants in relations regulated by the legislation on taxes and fees, do not have retroactive effect.
d) Item 3 after the word "fees" shall be supplemented with the words "payers of insurance premiums";
e) clause 4 shall be stated in the following wording:
"4. Legislative acts on taxes and fees that abolish taxes, fees and (or) insurance premiums, reduce tax rates, fees and (or) rates of insurance premiums, eliminate the obligations of taxpayers, payers of fees, payers of insurance premiums, tax agents, their representatives, or otherwise improving their position, may be retroactive if expressly provided for.";
f) in the first paragraph of clause 5 the words "normative legal acts on taxes and fees" shall be replaced by the words "regulatory legal acts issued within their competence in accordance with the legislation on taxes and fees";
6) in Article 6:
a) in the title the words "on taxes and fees" shall be excluded;
b) in paragraph 1:
in the first paragraph, the words "on taxes and fees" shall be replaced by the words "on matters of taxes, fees, insurance premiums";
subparagraph 2 after the word "fees" shall be supplemented with the words "payers of insurance premiums";
subparagraph 4 after the word "fees" shall be supplemented with the words "payers of insurance premiums";
c) in paragraph 2 the words "on taxes and fees" shall be deleted;
7) paragraph 1 of Article 7 shall be stated as follows:
"1. If an international treaty of the Russian Federation establishes other rules and norms than those provided for by this Code and regulatory legal acts adopted in accordance with it, the rules and norms of international treaties of the Russian Federation shall apply.";
8) in Article 8:
b) add paragraph 3 of the following content:
"3. Insurance premiums are understood as mandatory payments for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with motherhood, for compulsory medical insurance collected from organizations and individuals in order to financially ensure the realization of the rights of insured persons to receive insurance coverage according to the corresponding type of compulsory social insurance.
For the purposes of this Code, insurance contributions are also recognized as contributions collected from organizations for the purpose of additional social security for certain categories of individuals.
9) in paragraph 1 of Article 9 the words "or payers of fees" shall be replaced by the words "payers of fees, payers of insurance premiums";
10) Paragraph seventeen of clause 2 of Article 11 shall be stated as follows:
"arrears - the amount of tax, the amount of the fee or the amount of insurance premiums not paid within the period established by the legislation on taxes and fees;";
11) Section I shall be supplemented with Chapter 2 1 as follows:
"Chapter 2 1. Insurance premiums in the Russian Federation
Article 18 1 . Insurance premiums
1. In the Russian Federation, this Code establishes insurance premiums, which are federal and are obligatory for payment throughout the territory of the Russian Federation.
2. Insurance premiums are canceled by this Code.
Article 18 2 . General conditions for establishing insurance premiums
1. When establishing insurance premiums, the payers and the following elements of taxation are determined in accordance with Chapter 34 of this Code:
1) the object of taxation of insurance premiums;
2) the basis for calculating insurance premiums;
3) billing period;
4) rate of insurance premiums;
5) the procedure for calculating insurance premiums;
6) procedure and terms for payment of insurance premiums.
2. The elements of taxation of insurance premiums specified in subparagraphs 1 and 2 of paragraph 1 of this article may be determined in relation to certain categories of payers of insurance premiums.";
12) the title of Section II after the word "fees" shall be supplemented with the words "payers of insurance premiums";
13) the title of Chapter 3 after the word "fees" shall be supplemented with the words "payers of insurance premiums";
14) in Article 19:
a) in the title the words "and payers of fees" shall be replaced by the words "payers of fees, payers of insurance premiums";
b) the first part shall be stated in the following wording:
"Taxpayers, payers of fees, payers of insurance premiums are organizations and individuals who, in accordance with this Code, are obliged to pay taxes, fees, insurance premiums, respectively.";
c) in part two, the words "and fees" shall be replaced by the words ", fees, insurance premiums";
15) in article 21:
b) Item 3 after the word "fees" shall be supplemented with the words "payers of insurance premiums";
16) in article 22:
a) the name after the word "fees" shall be supplemented with the words "payers of insurance premiums";
b) in paragraph 1:
the first paragraph after the word "fees" shall be supplemented with the words "for payers of insurance premiums";
the second paragraph after the word "fees" shall be supplemented with the words "payers of insurance premiums";
c) Item 2 after the word "fees" shall be supplemented with the words "payers of insurance premiums";
17) in article 23:
a) the name after the word "fees" shall be supplemented with the words "payers of insurance premiums";
b) add paragraph 3 4 of the following content:
"3 4. Payers of insurance premiums are obliged:
1) pay the insurance premiums established by this Code;
2) keep records of the objects of taxation of insurance premiums, the amounts of calculated insurance premiums for each individual in whose favor payments and other remunerations were made, in accordance with Chapter 34 of this Code;
3) submit to in due course to the tax authority at the place of registration, settlements on insurance premiums;
4) submit to the tax authorities and their officials in the cases and in the manner provided for by this Code, the documents necessary for the calculation and payment of insurance premiums;
5) submit to the tax authorities and their officials in the cases and in the manner provided for by this Code, information about insured persons in the system of individual (personalized) accounting;
6) within six years to ensure the safety of the documents necessary for the calculation and payment of insurance premiums;
7) notify the tax authority at the location of the Russian organization paying insurance premiums on the empowerment of a separate subdivision (including a branch, representative office) established on the territory of the Russian Federation with the authority to accrue payments and remuneration in favor of individuals within one month from the date of vesting it relevant powers;
8) bear other obligations stipulated by the legislation of the Russian Federation on taxes and fees.";
c) in clause 5 the word "fee" shall be replaced by the words "fee, payer of insurance premiums";
d) in paragraph one of clause 7 the words "2 and 2 1" shall be replaced by the words "2, 2 1 and subparagraph 7 of clause 3 4";
18) Item 4 of Article 26 after the word "fees" shall be supplemented with the words "payers of insurance premiums";
19) in paragraph 1 of Article 30 the words "and fees" shall be replaced by the words ", fees, insurance premiums";
20) Article 31 shall be supplemented with paragraph 2 1 of the following content:
"2 1. The rights provided for by this Code in relation to taxpayers shall also be exercised by tax authorities in relation to payers of insurance premiums.";
21) in article 32:
a) Paragraph 1 shall be supplemented with subparagraph 15 of the following content:
"15) submit in electronic form, in the manner determined by the agreement of the interacting parties, to the territorial bodies of the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund, information on registration with the tax authorities of Russian organizations at the location of separate subdivisions, which accrue payments and other remuneration in favor of individuals, foreign organizations, operating in the territory of the Russian Federation, international organizations as payers of insurance premiums, individuals as lawyers, notaries engaged in private practice, arbitration managers, appraisers, mediators, patent attorneys and other individuals - payers of insurance premiums no later than three days, following the day of entering the specified information into the Unified State Register of Taxpayers.";
"2 1. The obligations provided for by this Code and other federal laws in relation to taxpayers, the tax authorities also bear in relation to payers of insurance premiums.";
c) in paragraph 3, the word "(fee)" shall be replaced by the words "(fee, insurance premiums)", after the word "agent" shall be supplemented with the words ", the payer of insurance premiums", after the word "agent" shall be supplemented with the words ", the payer of insurance premiums";
22) in article 34 2:
b) Item 1 after the word "fees" shall be supplemented with the words "for payers of insurance premiums";
23) Paragraph 1 of Article 35 after the word "fees" shall be supplemented with the words "for payers of insurance premiums";
24) Clause 1 of Article 37 after the word "fees" shall be supplemented with the words "for payers of insurance premiums";
25) in the title of Section IV, the words "and fees" shall be replaced by the words ", fees, insurance premiums";
26) in the title of Chapter 8 the words "and fees" shall be replaced by the words ", fees, insurance premiums";
27) in article 44:
b) add paragraph 4 with the following content:
"4. The provisions provided for by this article shall also apply to insurance premiums and apply to payers of insurance premiums.";
28) in Article 45:
a) in the title the words "or collection" shall be replaced by the words "collection, insurance premiums";
b) clause 8 after the words "with regard to fees" shall be supplemented with the words ", insurance premiums", after the words "payers of fees" shall be supplemented with the words ", payers of insurance premiums";
29) in article 46:
a) in the title the word "fee" shall be replaced by the words "fee, payer of insurance premiums";
b) Item 9 shall be supplemented with the words ", insurance premiums";
c) Item 10 after the word "collection" shall be supplemented with the words "insurance contributions";
30) in Article 47:
a) the name after the word "collection" shall be supplemented with the words ", insurance premiums", after the word "agent" shall be supplemented with the words "payer of the fee, payer of insurance premiums";
b) paragraph 8 after the word "tax," add the words "insurance contributions,";
c) clause 9 after the words "collection of the fee" shall be supplemented with the words "(insurance premiums)", after the words "payer of the fee" shall be supplemented with the words "(payer of insurance premiums)";
31) in Article 48:
b) in paragraph 1:
"1. In the event of non-compliance by a taxpayer (payer of a fee, payer of insurance premiums) - an individual who is not individual entrepreneur(hereinafter referred to in this article as an individual), set time obligation to pay taxes, dues, insurance premiums, penalties, fines the tax authority (customs authority) that sent the request for payment of tax, dues, insurance premiums, penalties, fines (the tax authority at the place of residence of an individual in the event that this person is deregistered in the tax authority that sent the demand for the payment of tax, fee, insurance premiums, penalties, fines) has the right to apply to the court with an application for the collection of tax, fee, insurance premiums, penalties, fines at the expense of property, including Money on bank accounts, electronic money, transfers of which are carried out using personalized electronic means payment, and cash, of this individual within the amounts specified in the demand for payment of tax, fee, insurance premiums, penalties, fines, taking into account the specifics established by this article.
"An application for the recovery of a tax, fee, insurance premiums, penalties, fines at the expense of the property of an individual (hereinafter in this article - an application for recovery) is submitted in respect of all claims for the payment of tax, fee, insurance premiums, penalties, fines for which the period of execution and which have not been executed by this individual as of the date of filing by the tax authority (customs authority) of an application for recovery to the court.";
the fourth paragraph after the word "collection" shall be supplemented with the words "insurance contributions";
the fifth paragraph after the word "fees," shall be supplemented with the words "insurance contributions,";
c) in paragraph 2:
Paragraph two shall be amended as follows:
"If within three years from the date of expiration of the deadline for fulfilling the earliest claim for payment of tax, due, insurance premiums, penalties, fines, taken into account by the tax authority (customs authority) when calculating the total amount of tax, due, insurance premiums, penalties, fines subject to recovery from an individual, such an amount of taxes, fees, insurance premiums, penalties, fines exceeded 3,000 rubles, the tax authority (customs authority) applies to the court with an application for recovery within six months from the date when the specified amount exceeded 3,000 rubles. ";
the third paragraph shall be stated in the following wording:
"If within three years from the date of expiration of the deadline for fulfilling the earliest claim for payment of tax, due, insurance premiums, penalties, fines, taken into account by the tax authority (customs authority) when calculating the total amount of tax, due, insurance premiums, penalties, fines subject to recovery from an individual, such amount of taxes, fees, insurance premiums, penalties, fines did not exceed 3,000 rubles, the tax authority (customs authority) applies to the court with an application for recovery within six months from the date of expiration of the specified three-year period.
d) in paragraph 3:
the first paragraph after the word "collection" shall be supplemented with the words "insurance contributions";
e) Item 4 after the word "collection" shall be supplemented with the words "insurance contributions";
e) in paragraph 5:
the first paragraph after the word "collection" shall be supplemented with the words "insurance contributions";
subparagraph 3 after the word "collection" shall be supplemented with the words "insurance contributions";
g) in paragraph 6, the first sentence shall be amended as follows: "In case of collection of tax, fee, insurance premiums, penalties, fines at the expense of the property of an individual that is not monetary, the obligation to pay tax, fee, insurance premiums, penalties, fines is considered fulfilled from the moment of sale of such property and repayment of the debt at the expense of the proceeds.", the second sentence after the word "fees" shall be supplemented with the words "insurance contributions";
h) point 7 after the word "collection" shall be supplemented with the words "insurance contributions";
32) in article 49:
a) in the title, the words "and fees" shall be replaced by the words ", fees, insurance premiums";
b) in paragraph 1, the words "and fees" shall be replaced by the words ", fees, insurance premiums";
c) in paragraph 2, the words "and fees" shall be replaced by the words ", fees, insurance premiums";
e) in paragraph 4:
the first paragraph after the word "fees" shall be supplemented with the words ", insurance premiums";
the second paragraph after the word "fees" shall be supplemented with the words ", insurance premiums";
33) in article 50:
a) in the title, the words "and fees" shall be replaced by the words ", fees, insurance premiums";
b) Item 11 after the word "collection" shall be supplemented with the words "insurance contributions";
34) in article 51:
a) in the title, the words "and fees" shall be replaced by the words ", fees, insurance premiums";
b) add paragraph 5 with the following content:
"5. The provisions provided for by this article shall also apply in the performance of the obligation to pay insurance premiums.";
35) in Article 52:
a) the name shall be supplemented with the words ", insurance premiums";
"The payer of insurance premiums independently calculates the amount of insurance premiums payable for the billing period, based on the base for calculating insurance premiums and the tariff, unless otherwise provided by this Code.";
36) Article 54 shall be supplemented with paragraph 6 of the following content:
"6. Provisions on recalculation tax base, provided for by paragraph 1 of this article, shall also be applied when recalculating the base for calculating insurance premiums, unless otherwise provided by Chapter 34 of this Code.";
37) Article 55 shall be supplemented with paragraph 7 of the following content:
"7. The rules provided for by this article also apply to the settlement period for insurance premiums.";
38) in Article 57:
a) in the title, the words "and fees" shall be replaced by the words ", fees, insurance premiums";
b) in paragraph 1:
in the first paragraph, the words "and fees" shall be replaced by the words ", fees, insurance premiums", the words "and fees" shall be replaced by the words ", fees, insurance premiums";
in the second paragraph, the words "and collection" shall be replaced by the words "collection, insurance premiums";
c) in paragraph 2, the words "and collection" shall be replaced by the words ", collection, insurance premiums", after the words "payer of the tax" add the words ", payer of insurance premiums";
d) in paragraph 3, the words "and fees" shall be replaced by the words ", fees, insurance premiums";
39) in article 58:
a) in the title, the words "and fees" shall be replaced by the words ", fees, insurance premiums";
b) Item 7 after the word "fees" shall be supplemented with the words ", insurance premiums";
40) in article 59:
a) in paragraph 1:
in subparagraph 3, the words "and fees" shall be replaced by the words ", fees, insurance premiums";
b) subparagraph 2 of paragraph 2 after the word "collection" shall be supplemented with the words "payer of insurance premiums";
c) clause 4 after the words "taxes, fees" shall be supplemented with the words "insurance contributions", after the words "payers of fees" shall be supplemented with the words "payers of insurance contributions";
41) in article 60:
a) in the title, the words "and fees" shall be replaced by the words ", fees, insurance premiums";
b) in paragraph 5, after the words "payers of fees" add the words "payers of insurance premiums", the words "fees, penalties" shall be replaced by the words "fees, insurance premiums, penalties";
c) in paragraph 6 the word "fees)" shall be replaced by the words "fees, payers of insurance premiums)";
d) in paragraph 7 the words "and payers of fees" shall be replaced by the words "payers of fees, payers of insurance premiums", the words "fees, penalties" shall be replaced by the words "charges, insurance premiums, penalties";
42) in the title of Chapter 9 the words "and fee" shall be replaced by the words "collection, insurance premiums";
43) in Article 61:
a) in the title the words "and collection" shall be replaced by the words "collection, insurance premiums";
b) in paragraph 2 of clause 6, the words "and a fine" shall be replaced by the words "a fine, insurance premiums (except for insurance premiums in terms of amounts related to the formation of funds to finance a funded pension)";
c) in clause 8 the words "and collection" shall be replaced by the words "collection, insurance premiums";
44) in article 62:
a) in the title the words "and collection" shall be replaced by the words "collection, insurance premiums";
b) in paragraph 1:
in the first paragraph, the words "and (or) collection" shall be replaced by the words "collection and (or) insurance premiums";
in subparagraph 2, the words "and fees" shall be replaced by the words ", fees, insurance premiums";
in subparagraph 4 the words "and (or) collection" shall be replaced by the words "collection and (or) insurance premiums";
c) in the first paragraph of clause 2 the words "and (or) fees" shall be replaced by the words ", fees and (or) insurance premiums";
45) in Article 63:
a) in the title, the words "and fees" shall be replaced by the words ", fees, insurance premiums";
b) in paragraph 1:
in subparagraph 1, the words "and fees" shall be replaced by the words ", fees, insurance premiums";
46) in article 64:
a) in the title the words "and collection" shall be replaced by the words "collection, insurance premiums";
b) Item 13 after the word "fees" shall be supplemented with the words ", insurance premiums";
47) in article 68:
a) in clause 2 the words "and collection" shall be replaced by the words "collection, insurance premiums";
b) in clause 3 the words "and collection" shall be replaced by the words "collection, insurance premiums";
48) in the title of Chapter 10, the words "and fees" shall be replaced by the words ", fees, insurance premiums";
49) in article 69:
a) in the title the words "and collection" shall be replaced by the words "collection, insurance premiums";
b) Item 8 after the words "on payment of fees" shall be supplemented with the words ", insurance premiums", after the words "payers of fees" shall be supplemented with the words ", payers of insurance premiums";
c) add paragraph 10 with the following content:
"10. The claim for payment of insurance premiums specified in paragraph 2 1 of Article 70 of this Code may be appealed only if the tax authority violates the procedure for sending it to the payer of insurance premiums.";
50) in article 70:
a) in the title the words "and collection" shall be replaced by the words "collection, insurance premiums";
b) add paragraph 2 1 of the following content:
"2 1. The demand for the payment of insurance premiums on the basis of a decision received from the Social Insurance Fund of the Russian Federation that has entered into force on the non-acceptance of offset expenses for the payment of insurance coverage, adopted as a result of checking the validity of the declared expenses for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood, carried out by the Social Insurance Fund of the Russian Federation, must be sent by the tax authority to the payer of insurance premiums within 10 days from the date of receipt by the tax authority of the relevant decision.
c) Item 3 after the word "fees" shall be supplemented with the words ", insurance premiums";
51) Article 71 shall be stated as follows:
"Article 71. Consequences of changing the obligation to pay taxes, dues, insurance premiums
If the obligation of a taxpayer, tax agent, payer of a levy or payer of insurance premiums to pay a tax, levy or insurance premiums has changed after a request for payment of a tax, levy, insurance premiums, penalties or fines has been sent, the tax authority is obliged to send the specified request to the said persons. ";
52) in the title of Chapter 11 the words "and fees" shall be replaced by the words ", fees, insurance premiums";
53) in article 72:
a) in the title, the words "and fees" shall be replaced by the words ", fees, insurance premiums";
b) in paragraph 1 the words "and fees" shall be replaced by the words ", fees, insurance premiums", the word "taxpayer" shall be deleted;
c) in paragraph 2 the words "or fees" shall be replaced by the words ", fees, insurance premiums";
54) in Article 73:
a) in paragraph 1, the words "and fees" shall be replaced by the words ", fees, insurance premiums";
b) in paragraph 2 the words "or the payer of the fee" shall be replaced by the words "the payer of the fee or the payer of insurance premiums";
c) in paragraph 3 the words "or the payer of the fee" shall be replaced by the words "(the payer of the fee, the payer of insurance premiums)", the words "or the fee" shall be replaced by the words "(the fee, insurance premiums)";
d) in clause 7 the words "and fees" shall be replaced by the words ", fees, insurance premiums";
55) Paragraph 7 of Article 74 shall be supplemented with the words ", insurance premiums";
56) Clause 9 of Article 74 1 after the word "fees" shall be supplemented with the words ", insurance premiums";
57) in article 75:
a) in paragraph 1, the words "or fees" shall be deleted;
b) in paragraph 2, the words "or collection" shall be deleted;
c) in the first paragraph of clause 3 the words "or collection" shall be deleted;
d) in the first paragraph of clause 4, the words "or collection" shall be deleted;
e) in paragraph 5, the words "and collection" shall be deleted;
f) clause 7 shall be stated in the following wording:
"7. The rules provided for by this article also apply to fees, insurance premiums and apply to fee payers, insurance premium payers, tax agents and a consolidated group of taxpayers.";
g) Paragraph one of clause 8 shall be stated as follows:
"8. Penalties are not accrued on the amount of arrears that a taxpayer (fee payer, payer of insurance premiums, tax agent) has incurred as a result of his fulfillment of written explanations on the procedure for calculating, paying a tax (fee, insurance premiums) or on other issues of applying the legislation on taxes and fees given to him or an indefinite circle of persons by a financial, tax or other authorized body of state power (an authorized official of this body) within its competence (these circumstances are established if there is an appropriate document of this body, which, in meaning and content, relates to tax (reporting , settlement) periods for which the arrears were formed, regardless of the date of issuance of such a document), and (or) as a result of the implementation by the taxpayer (payer of the fee, payer of insurance premiums, tax agent) of a reasoned opinion of the tax authority sent to it during the tax audit monitoring.";
58) in article 76:
a) in paragraph 1:
the first paragraph after the word "collection" shall be supplemented with the words "insurance contributions";
in the third paragraph, the words "and fees" shall be replaced by the words ", fees, insurance premiums";
b) in paragraph 2 1:
in the first paragraph, the words "and fees" shall be replaced by the words ", fees, insurance premiums";
in the second paragraph, the words "and fees" shall be replaced by the words ", fees, insurance premiums";
c) in paragraph 11:
subparagraphs 1 and 2 shall be stated as follows:
"1) organizations - tax agents, payers of fees, payers of insurance premiums;
2) individual entrepreneurs - taxpayers, tax agents, payers of fees, payers of insurance premiums;";
subparagraph 3 after the word "agents" shall be supplemented with the words "payers of insurance premiums", after the word "declarations" shall be supplemented with the words "(calculations of insurance premiums)";
subparagraph 4 shall be supplemented with the words "payers of insurance premiums";
59) Paragraph 14 of Article 77 after the word "collection" shall be supplemented with the words "payer of insurance premiums";
60) in article 78:
a) the name after the word "collection" shall be supplemented with the words ", insurance premiums";
"1 1. The amount of overpaid insurance premiums is subject to offset against the relevant budget of the state extra-budgetary fund of the Russian Federation, to which this amount was credited, against the payer's forthcoming payments for this contribution, arrears of relevant penalties and fines for tax offenses, or return to the payer of insurance premiums in the manner prescribed by this article.";
c) Paragraph two of clause 3 after the word "fees" shall be supplemented with the words ", insurance premiums";
d) add paragraph 6 1 with the following content:
"6 1. The refund of the amount of overpaid insurance premiums for compulsory pension insurance is not made if, according to the information of the territorial management body of the Pension Fund of the Russian Federation, information on the amount of overpaid insurance premiums for mandatory pension insurance is presented by the payer of insurance premiums as part of the information of an individual (personalized ) accounting and recorded (staggered) on the individual personal accounts of the insured persons in accordance with the legislation of the Russian Federation on individual (personalized) registration in the system of compulsory pension insurance. ";
e) Paragraph one of Clause 14 after the words "payments, fees" shall be supplemented with the words ", insurance premiums", after the words "payers of fees" shall be supplemented with the words ", payers of insurance premiums";
61) in article 79:
a) the name after the word "collection" shall be supplemented with the words ", insurance premiums";
b) add paragraph 1 1 of the following content:
"1 1. The amount of excessively collected insurance premiums is subject to return to the payer of insurance premiums, taking into account the specifics provided for in this paragraph.
The refund to the payer of insurance premiums of the amount of excessively collected insurance premiums if he has debts on the relevant penalties, fines is made only after this amount is offset against the said debt on the relevant budget of the state off-budget fund of the Russian Federation, to which this amount was credited, in accordance with Article 78 of this Code.
The refund of the amount of overcharged insurance premiums for mandatory pension insurance is not made if, according to the information of the territorial management body of the Pension Fund of the Russian Federation, information on the amount of overcharged insurance premiums for mandatory pension insurance is accounted for (staggered) on the individual personal accounts of the insured persons in accordance with the law of the Russian Federation on individual (personalized) registration in the system of compulsory pension insurance.";
c) Item 9 after the words "payments, fees" shall be supplemented with the words ", insurance premiums", after the words "payers of fees" shall be supplemented with the words "payers of insurance premiums";
62) in article 80:
b) clause 1 shall be supplemented with a paragraph as follows:
"The calculation of insurance premiums is a written application or an application of the payer of insurance premiums, drawn up in electronic form and transmitted via telecommunication channels using enhanced qualified electronic signature or through Personal Area of the taxpayer, on the object of taxation of insurance premiums, on the basis for calculating insurance premiums, on the calculated amount of insurance premiums and on other data that serve as the basis for calculating and paying insurance premiums, unless otherwise provided by this Code. Calculation of insurance premiums is submitted in the cases provided for by Chapter 34 of this Code.";
c) in paragraph 3:
the first paragraph after the word "collection" shall be supplemented with the words "payer of insurance premiums", after the word "Taxpayers" shall be supplemented with the words "payers of insurance premiums";
the second paragraph after the word "collection" shall be supplemented with the words "payer of insurance premiums", after the word "taxpayers" shall be supplemented with the words "(payers of insurance premiums)";
the third paragraph after the word "taxpayers" shall be supplemented with the words "(payers of insurance premiums)";
the fifth paragraph after the word "taxpayers" shall be supplemented with the words "(payers of insurance contributions)", shall be supplemented with the words "(insurance contributions)";
d) in paragraph 4:
the first paragraph after the word "collection" shall be supplemented with the words "by the payer of insurance premiums";
the second paragraph after the word "fees" shall be supplemented with the words ", the payer of insurance premiums", after the words "(in the established format)," shall be supplemented with the words "unless otherwise provided by this Code", after the words "the payer of the fee" shall be supplemented with the words ", the payer of insurance premiums ", after the words "to the payer of the fee" add the words "to the payer of insurance premiums";
e) in paragraph 5:
the third paragraph after the word "collection" shall be supplemented with the words "payer of insurance premiums";
e) in paragraph 7:
in the third paragraph, after the words "payers of fees" add the words ", payers of insurance premiums", the words "and fees" shall be replaced by the words ", fees, insurance premiums";
subparagraph 5 shall be supplemented with the words ", the payer of insurance premiums";
63) in article 81:
a) the name shall be supplemented with the word "calculations";
b) point 7 after the words "calculations of fees" shall be supplemented with the words ", insurance premiums", supplemented with the words "payers of insurance premiums";
64) in article 82:
a) in paragraph 1:
the first paragraph after the word "fees" shall be supplemented with the words "payers of insurance premiums";
the second paragraph after the word "collection" shall be supplemented with the words "payers of insurance premiums";
b) in clause 3 the words "and investigative bodies" shall be replaced by the words "investigating bodies and management bodies of the state non-budgetary funds of the Russian Federation";
c) Item 4 after the word "collection" shall be supplemented with the words "payer of insurance premiums";
65) in article 83:
a) add paragraph 4 6 of the following content:
"4 6. Registration (deregistration) with a tax authority of an international organization recognized in accordance with Article 419 of this Code as a payer of insurance premiums is carried out by a tax authority on the basis of an application of such an international organization for registration (deregistration) as payer of insurance premiums.";
b) clause 6 shall be supplemented with a paragraph as follows:
"The registration of an arbitration manager, appraiser, mediator, patent attorney is carried out by the tax authority at their place of residence on the basis of information reported in accordance with Article 85 of this Code.";
c) clause 7 shall be stated in the following wording:
"7. Registration with the tax authority of an individual who is not an individual entrepreneur is carried out by the tax authority at the place of his residence (place of stay - if the individual does not have a place of residence on the territory of the Russian Federation) on the basis of information provided by the authorities specified in paragraphs 1 - 6 and 8 of Article 85 of this Code, or on the basis of an application of an individual submitted to any tax authority of his choice.";
d) Clause 7 1 shall be declared invalid;
e) add paragraph 7 2 with the following content:
"7 2. Registration (deregistration) of an individual as a payer of insurance premiums, recognized as such in accordance with Article 419 of this Code, is carried out by the tax authority at his place of residence (place of stay - if the individual does not have a place of residence in the territory Russian Federation) on the basis of an application of this individual for registration (deregistration) as a payer of insurance premiums, submitted to any tax authority of his choice.
66) in article 84:
a) in paragraph 2:
the second paragraph after the word "issue" shall be supplemented with the word "(send)";
the third paragraph after the word "issue" shall be supplemented with the word "(send)", after the words "not issued" shall be supplemented with the words "or not sent";
the fourth paragraph after the word "lawyer" shall be supplemented with the words ", arbitration manager, appraiser, mediator, patent attorney", the words "or send by registered mail" shall be replaced by the word "(send)";
the sixth paragraph after the words "not issued" shall be supplemented with the words "or not sent";
add a new paragraph seven with the following content:
"to the arbitration manager, appraiser, mediator, patent attorney - a notice of registration with the tax authority, confirming the registration with the tax authority of an individual as an arbitration manager, appraiser, mediator, patent attorney, respectively (notice of deregistration with the tax authority ).";
b) in paragraph four of clause 3, after the word "information", add the words "about individual entrepreneurs," the words "and about lawyers" to replace the words "about lawyers, arbitration managers, appraisers, mediators, patent attorneys";
c) in paragraph 4:
Paragraph two after the word "taxpayers" shall be supplemented with the words "as a party to the investment partnership agreement - the managing partner responsible for maintaining tax records", after the word "representative office," shall be supplemented with the words "of an air vehicle, a vehicle specified in subparagraph 2 of paragraph 5 Article 83 of this Code,";
the sixth paragraph shall be stated in the following wording:
"an individual (including those registered as an individual entrepreneur, a notary engaged in private practice, a lawyer, an arbitration manager, an appraiser, a mediator, a patent attorney) at the place of residence, the location of the aircraft, the location of the vehicle specified in subparagraph 2 paragraph 5 of Article 83 of this Code - within five days from the date of receipt of information about the fact of registration, reported in accordance with Article 85 of this Code by the bodies that register individuals at their place of residence.
d) Paragraph five of clause 5 shall be stated as follows:
"In cases of dismissal of a notary engaged in private practice, termination of the status of a lawyer, termination of membership of an arbitration manager, appraiser, mediator in the relevant self-regulatory organization, exclusion of a patent attorney from the register of patent attorneys of the Russian Federation, their deregistration is carried out by the tax authority on the basis of information provided by the authorities specified in Article 85 of this Code.
67) in Article 85:
a) Paragraph 4 shall be supplemented with the following paragraphs:
"The authorized federal executive body exercising the functions of control (supervision) over the activities of self-regulatory organizations of arbitration managers, appraisers, mediators, is obliged no later than the 10th day of each month to report to the tax authority at its location information for the previous month on the members of the relevant self-regulatory organizations included in the consolidated registers of members of the said self-regulatory organizations excluded from such registers, on making changes to previously reported information.
The federal executive authority for intellectual property is obliged, no later than the 10th day of each month, to report to the tax authority at its location information for the previous month on patent attorneys registered in the Register of Patent Attorneys of the Russian Federation, excluded from the specified register, on amendments to earlier reported information.";
b) the first paragraph of clause 9 shall be recognized as invalid;
c) add paragraph 9 4 as follows:
"9 4. The governing bodies of the Pension Fund of the Russian Federation and its territorial bodies are obliged to report to the tax authorities at their location information on the registration (deregistration) of insured persons, as well as changes in the specified information within 10 days from the date of the corresponding registration ( corresponding deregistration or change of information).";
d) in clause 11 the words "and 8" shall be replaced by the figures ", 8, 9 4";
68) in article 87:
a) the first paragraph of clause 1 after the word "fees" shall be supplemented with the words "payers of insurance premiums";
b) Item 2 after the word "fees" shall be supplemented with the words "by the payer of insurance premiums";
69) in article 88:
a) Item 10 after the word "fees" shall be supplemented with the words "payers of insurance premiums";
b) add paragraph 13 with the following content:
"13. Cameral tax audit calculation of insurance premiums, in which the expenses for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood are declared, is carried out taking into account the provisions established by Chapter 34 of this Code.
70) Paragraph 17 of Article 89 after the word "fees" shall be supplemented with the words "payers of insurance premiums";
71) in article 93 1:
a) the name after the word "fees" shall be supplemented with the words "payer of insurance premiums";
b) in paragraph 1:
the first paragraph after the word "collection" shall be supplemented with the words "payer of insurance premiums";
the second paragraph after the word "collection" shall be supplemented with the words "payer of insurance premiums";
c) the first paragraph of clause 3 after the word "collection" shall be supplemented with the words ", the payer of insurance premiums";
72) Paragraph two of clause 9 of Article 94 after the word "collection" shall be supplemented with the words "payer of insurance premiums";
73) in Article 100:
a) subparagraph 5 of paragraph 3 after the word "declaration" shall be supplemented with the word "(calculation)";
b) in the first paragraph of clause 6 the word "taxpayer" shall be replaced by the words "the person in respect of whom the tax audit was conducted (his representative),";
74) Paragraph 16 of Article 101 after the word "fees" shall be supplemented with the words "payers of insurance premiums";
75) Item 3 of Article 101 3 after the word "collection" shall be supplemented with the words ", insurance premiums";
76) Clause 10 of Article 101 4 after the word "collection" shall be supplemented with the words ", insurance premiums";
77) in article 102:
a) in paragraph 1:
the first paragraph after the word "taxpayer" shall be supplemented with the words "payer of insurance premiums";
subparagraph 1 after the word "taxpayer" shall be supplemented with the words "(payer of insurance premiums)";
subparagraph 10 shall be supplemented with the words ", on the amounts of insurance premiums";
b) the first paragraph of clause 1 1 after the word "fee" shall be supplemented with the words ", insurance premium";
Paragraph two of clause 2 after the word "taxpayer" shall be supplemented with the words "payer of insurance premiums";
c) Item 5 after the word "taxpayers" shall be supplemented with the words "(payers of insurance premiums)";
d) the first paragraph of clause 6 after the word "taxpayers" shall be supplemented with the words "(payers of insurance premiums)";
78) in Article 105 29:
a) in the second paragraph of clause 2, the words "and fees" shall be replaced by the words ", fees, insurance premiums";
b) in clause 3 the words "and fees" shall be replaced by the words ", fees, insurance premiums";
79) in article 105 30:
a) in the first paragraph of clause 1, the words "and fees" shall be replaced by the words ", fees, insurance premiums";
b) in the first paragraph of clause 3 in the first sentence, the words "and fees" shall be replaced by the words ", fees, insurance premiums";
c) in the first paragraph of clause 4, the words "and fees" shall be replaced by the words ", fees, insurance premiums";
80) Article 106 after the word "taxpayer" shall be supplemented with the words "payer of insurance premiums";
81) Item 5 of Article 108 after the word "collection" shall be supplemented with the words ", insurance premiums";
82) in paragraph 1 of Article 111:
a) in subparagraph 2, the words "by a taxpayer - an individual" shall be replaced by the words "individual", after the word "tax" shall be supplemented with the word "(settlement)";
b) in subparagraph 3:
in the first paragraph, after the words "fee payer" add the words ", payer of insurance premiums", the word "(fee)" shall be replaced with the words "(fee, insurance premiums)", the words "tax periods" shall be replaced with the words "tax (billing) periods";
the second paragraph after the word "collection" shall be supplemented with the words "by the payer of insurance premiums";
83) in article 113:
a) in the first paragraph of clause 1 the words "tax period" shall be replaced by the words "tax (calculation) period";
b) the first paragraph of clause 1 1 after the word "taxes" shall be supplemented with the words "(insurance contributions)";
84) Clause 6 of Article 114 after the word "collection" shall be supplemented with the words ", the payer of insurance premiums", after the word "collection" shall be supplemented with the words "insurance premiums";
85) in article 119:
a) the name after the word "partnership" shall be supplemented with the words "calculation of insurance premiums";
b) in paragraph 1:
the first paragraph after the word "declaration" shall be supplemented with the words "(calculation of insurance premiums)";
the second paragraph after the word "tax" shall be supplemented with the words "(insurance premiums)", after the word "declaration" shall be supplemented with the words "(calculation of insurance premiums)";
86) in Article 120:
a) the name shall be supplemented with the words "(bases for calculating insurance premiums)";
b) in paragraph 3:
the first paragraph shall be supplemented with the words "(bases for calculating insurance premiums)";
the second paragraph after the word "tax" shall be supplemented with the words "(insurance contributions)";
87) in article 122:
a) the name after the word "collection" shall be supplemented with the words ", insurance premiums";
b) in paragraph 1:
the first paragraph shall be amended as follows:
"1. Non-payment or incomplete payment of tax (fee, insurance premiums) as a result of understating the tax base (base for calculating insurance premiums), other incorrect calculation of the tax (fee, insurance premiums) or other illegal actions (inaction), if such an act is not contains features tax offenses provided for in Articles 129 3 and 129 5 of this Code,";
the second paragraph after the word "collection" shall be supplemented with the words "insurance contributions";
c) Paragraph two of clause 3 after the word "collection" shall be supplemented with the words ", insurance premiums";
88) in Article 126:
a) the first paragraph of clause 1 after the word "collection" shall be supplemented with the words "by the payer of insurance premiums";
b) the first paragraph of clause 2 after the word "taxpayer" shall be supplemented with the words "(payer of insurance premiums)";
89) in article 133:
a) the name after the word "collection" shall be supplemented with the words ", insurance premiums";
b) in the first paragraph, after the words "fee payer" add the words ", the payer of insurance premiums", the word "(fee)" shall be replaced by the words "(fee, insurance premiums)";
90) in article 134:
a) the name after the word "collection" shall be supplemented with the words "payer of insurance premiums";
b) in the first paragraph, after the words "payer of the fee" add the words "payer of insurance premiums", the words "collection, penalties" shall be replaced by the words "collection, insurance premiums, penalties";
c) the second paragraph after the word "collection" shall be supplemented with the words "payer of insurance premiums";
91) in article 135:
a) the name after the word "collection" shall be supplemented with the words ", insurance premiums";
b) the first paragraph of clause 1 after the word "collection" shall be supplemented with the words ", insurance premiums";
c) the first paragraph of clause 2 after the word "collection" shall be supplemented with the words ", the payer of insurance premiums";
92) in article 135 2:
a) in paragraph 3:
in the first paragraph, after the words "payer of the fee" add the words "payer of insurance premiums", the words "collection, penalties" shall be replaced by the words "collection, insurance premiums, penalties";
the second paragraph after the word "collection" shall be supplemented with the words "payer of insurance premiums";
b) the first paragraph of clause 4 after the word "tax" shall be supplemented with the words "advance payment, fee, insurance premiums, penalties, fine", after the word "taxpayer" shall be supplemented with the words "payer of the fee, payer of insurance premiums";
c) the first paragraph of clause 5 after the word "collection" shall be supplemented with the words "payer of insurance premiums".
Article 2
Include in part two of the Tax Code of the Russian Federation (Sobraniye zakonodatelstva Rossiyskoy Federatsii, 2000, N 32, art. 3340, 3341; 2001, N 1, art. 18; N 23, art. 2289; N 33, art. 3413, 3421, 3429; N 49, items 4554, 4564; N 53, items 5015, 5023; 2002, N 1, item 4; N 22, item 2026; N 30, items 3021, 3027, 3033; N 52, 5138; 2003, N 1, items 2, 5, 6, 8, 10, 11; N 19, item 1749; N 21, item 1958; N 22, item 2066; N 23, item 2174 ; N 26, item 2567; N 27, item 2700; N 28, item 2874, 2879, 2886; N 46, item 4435, 4443, 4444; N 50, item 4849; N 52, item 5030 ; 2004, N 15, item 1342; N 27, item 2711, 2713, 2715; N 30, item 3083, 3084, 3088; N 31, item 3219, 3220, 3222, 3231; N 34, item 3517, 3518, 3520, 3522, 3523, 3524, 3525, 3527; N 35, item 3607; N 41, item 3994; N 45, item 4377; N 49, item 4840; 2005, N 1, item 9, 29, 30, 34, 38; N 21, item 1918; N 23, item 2201; N 24, item 2312; N 25, item 2427, 2428, 2429; N 27, item 2707, 2710, 2713, 2717; N 30, item 3101, 3104, 3112, 3117, 3118, 3128, 3129, 3130; N 43, item 4350; N 50, Art. 5246, 5249; No. 52, art. 5581; 2006, N 1, art. 12, 16; N 3, art. 280; No. 10, Art. 1065; No. 12, art. 1233; No. 23, art. 2380, 2382; No. 27, Art. 2881; No. 30, art. 3295; N 31, art. 3433, 3436, 3443, 3450, 3452; No. 43, Art. 4412; No. 45, art. 4627, 4628, 4629, 4630; No. 47, Art. 4819; No. 50, art. 5279, 5286; No. 52, art. 5498; 2007, N 1, art. 7, 20, 31, 39; No. 13, art. 1465; No. 21, art. 2461, 2462, 2463; No. 22, art. 2563, 2564; No. 23, art. 2691; N 31, art. 3991, 4013; No. 45, art. 5416, 5417, 5432; No. 46, art. 5553, 5554, 5557; No. 49, Art. 6045, 6046, 6071; No. 50, art. 6237, 6245, 6246; 2008, N 18, art. 1942; No. 26, art. 3022; No. 27, Art. 3126; No. 30, art. 3577, 3591, 3598, 3611, 3614, 3616; No. 42, art. 4697; No. 48, art. 5500, 5503, 5504, 5519; No. 49, art. 5723, 5749; No. 52, art. 6218, 6219, 6227, 6236, 6237; 2009, N 1, art. 13, 19, 21, 22, 31; No. 11, art. 1265; No. 18, art. 2147; No. 23, art. 2772, 2775; No. 26, art. 3123; No. 29, art. 3582, 3598, 3602, 3625, 3638, 3639, 3641, 3642; No. 30, art. 3735, 3739; No. 39, Art. 4534; No. 44, Art. 5171; No. 45, art. 5271; No. 48, art. 5711, 5725, 5726, 5731, 5732, 5733, 5734, 5737; No. 51, art. 6153, 6155; No. 52, art. 6444, 6450, 6455; 2010, N 15, art. 1737, 1746; No. 18, art. 2145; No. 19, Art. 2291; No. 21, Art. 2524; No. 23, art. 2797; No. 25, Art. 3070; No. 28, Art. 3553; N 31, art. 4176, 4186, 4198; No. 32, Art. 4298; No. 40, art. 4969; No. 45, art. 5750, 5756; No. 46, art. 5918; No. 47, Art. 6034; No. 48, art. 6247, 6248, 6249, 6250, 6251; No. 49, art. 6409; 2011, N 1, art. 7, 9, 21, 37; No. 11, art. 1492, 1494; No. 17, art. 2311, 2318; No. 23, art. 3262, 3265; No. 24, art. 3357; No. 26, art. 3652; No. 27, Art. 3881; No. 29, art. 4291; No. 30, art. 4563, 4566, 4575, 4583, 4587, 4593, 4596, 4597, 4606; No. 45, art. 6335; No. 47, art. 6608, 6609, 6610, 6611; No. 48, art. 6729, 6731; No. 49, art. 7014, 7015, 7016, 7017, 7037, 7043, 7061, 7063; No. 50, art. 7347, 7359; 2012, N 10, art. 1164; No. 14, Art. 1545; No. 18, art. 2128; No. 19, Art. 2281; No. 24, art. 3066; No. 25, art. 3268; No. 26, art. 3447; No. 27, Art. 3587, 3588; No. 29, art. 3980; N 31, art. 4319, 4322, 4334; No. 41, art. 5526, 5527; No. 49, Art. 6747, 6748, 6749, 6750, 6751; No. 50, art. 6958, 6966, 6968; No. 53, art. 7578, 7584, 7596, 7603, 7604, 7607, 7619; 2013, N 9, Art. 874; No. 14, Art. 1647; No. 19, Art. 2321; No. 23, art. 2866, 2888, 2889; No. 26, art. 3207; No. 27, Art. 3444; No. 30, art. 4031, 4045, 4046, 4047, 4048, 4049, 4081, 4084; No. 40, art. 5033, 5037, 5038, 5039; No. 44, Art. 5640, 5645, 5646; No. 48, art. 6165; No. 49, Art. 6335; No. 51, art. 6699; No. 52, art. 6981, 6985; 2014, N 8, art. 737; No. 14, Art. 1544; No. 16, Art. 1835, 1838; No. 19, Art. 2313, 2314, 2321; No. 23, art. 2930, 2936, 2938; No. 26, art. 3372, 3373, 3393, 3404; No. 30, art. 4220, 4222, 4239, 4240, 4245; No. 40, art. 5315, 5316; No. 43, art. 5796, 5799; No. 45, art. 6157, 6159; No. 48, art. 6647, 6648, 6649, 6650, 6657, 6660, 6661, 6662, 6663; 2015, N 1, art. 5, 13, 15, 16, 17, 18, 30, 31, 32, 33; No. 10, Art. 1393, 1402; No. 14, art. 2023, 2024, 2025; No. 18, art. 2613, 2615, 2616; No. 24, art. 3373, 3377; No. 27, Art. 3948, 3968, 3969; No. 29, art. 4340, 4358; No. 41, Art. 5632; No. 48, art. 6683, 6684, 6685, 6686, 6687, 6688, 6689, 6691, 6692, 6693, 6694; 2016, N 1, art. 6, 16, 17, 18; No. 6, Art. 763; No. 7, art. 907, 913, 920; No. 9, Art. 1169; No. 10, Art. 1322; No. 11, art. 1480, 1489; No. 14, art. 1902; No. 15, art. 2059, 2061, 2063, 2064; No. 18, art. 2504; No. 22, art. 3092, 3098; No. 23, art. 3298, 3302) the following changes:
1) in paragraph 3 of Article 221 the words "by the legislation of the Russian Federation" shall be replaced by the words "by this Code";
2) subparagraph 48 of paragraph 1 of Article 251 shall be supplemented with the words "and this Code";
3) in subparagraph 1 of paragraph 1 of Article 264 the words "by the legislation of the Russian Federation" shall be replaced by the words "by this Code";
4) in article 346 12:
a) in the first paragraph of clause 2 the words "45 million rubles" shall be replaced by the words "90 million rubles";
b) in subparagraph 16 of paragraph 3 the words "100 million rubles" shall be replaced by the words "150 million rubles";
5) in article 346 13:
a) in the first paragraph of clause 4 the words "60 million rubles" shall be replaced by the words "120 million rubles";
b) in clause 4 1 the words "60 million rubles" shall be replaced by the words "120 million rubles";
6) in paragraph 4 of article 346 20:
a) the first paragraph after the words "individual entrepreneurs" shall be supplemented with the words "who have chosen the object of taxation in the form of income or in the form of income reduced by the amount of expenses,";
b) in the second paragraph, the second sentence shall be stated as follows: "During the period of validity tax rate in the amount of 0 percent, established in accordance with this paragraph, individual entrepreneurs, specified in the first paragraph of this paragraph, who have chosen the object of taxation in the form of income reduced by the amount of expenses, do not pay the minimum tax provided for in paragraph 6 of Article 346 18 of this Code.";
7) in article 346 43:
a) in the first paragraph of clause 3, the figures "47" shall be replaced by the figures "48";
b) in the fourth paragraph of subparagraph 3 of paragraph 8, the numbers "47" shall be replaced by the numbers "48";
8) supplement with section XI of the following content:
"Section XI. Insurance premiums in the Russian Federation
Chapter 34
Article 419. Payers of insurance premiums
1) persons making payments and other remuneration to individuals:
organizations;
individual entrepreneurs;
individuals who are not individual entrepreneurs;
2) individual entrepreneurs, lawyers, notaries engaged in private practice, arbitration managers, appraisers, mediators, patent attorneys and other persons engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation (hereinafter referred to as payers who do not make payments and other remuneration to individuals).
2. If the payer belongs simultaneously to several categories specified in paragraph 1 of this article, he calculates and pays insurance premiums separately for each reason.
Article 420
1. Unless otherwise provided by this article, payments and other remuneration in favor of individuals subject to compulsory social insurance in accordance with federal laws on specific types of compulsory social insurance (with the exception of remuneration paid to persons specified in subparagraph 2 of paragraph 1 of Article 419 of this Code):
1) within labor relations and under civil law contracts, the subject of which is the performance of work, the provision of services;
3) under agreements on 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, including remuneration accrued by rights management organizations on a collective basis in favor of the authors of works under agreements concluded with users.
2. The object of taxation of insurance premiums for the payers specified in the fourth paragraph of subparagraph 1 of paragraph 1 of Article 419 of this Code is recognized as payments and other remuneration under labor contracts (contracts) and under civil law contracts, the subject of which is the performance of work, the provision of services in favor of individuals (with the exception of remuneration paid to persons specified in subparagraph 2 of paragraph 1 of Article 419 of this Code).
3. The object of taxation of insurance premiums for the payers specified in subparagraph 2 of paragraph 1 of Article 419 of this Code is the minimum wage established at the beginning of the corresponding billing period, in the case provided for by paragraph three of subparagraph 1 of paragraph 1 of Article 430 of this Code, the object of taxation insurance premiums are also recognized as income received by the payer of insurance premiums and determined in accordance with paragraph 9 of Article 430 of this Code.
4. Payments and other remunerations under civil law contracts, the subject of which is the transfer of ownership or other real rights to property (property rights), and contracts related to the transfer of property (property rights) for use, are not recognized as an object of taxation of insurance premiums, 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.
5. Payments and other remuneration in favor of individuals who are foreign citizens or stateless persons under employment contracts concluded with Russian organization for work in its separate subdivision, the location of which is outside the territory of the Russian Federation, payments and other remuneration calculated in favor of individuals who are foreign citizens or stateless persons in connection with their activities outside the territory of the Russian Federation within the framework of the concluded contracts of a civil law nature, the subject of which is the performance of work, the provision of services.
6. Payments to volunteers in the framework 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 the reimbursement of volunteers' expenses are not recognized as an object of taxation of insurance premiums, with the exception of food expenses in an amount exceeding the daily allowances provided for in paragraph 3 of Article 217 of this Code.
7. Payments 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 affiliates, the Russia-2018 Organizing Committee, affiliates are not recognized as an object of insurance premiums. organizations of the Organizing Committee "Russia-2018" and the subject matter 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 the subject matter of which is participation in the events provided for by the Federal Law of June 7, 2013 N 108-FZ "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", for reimbursement of expenses of volunteers in connection with execution of these agreements in the form of payment for the costs of issuing 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, FIFA Confederations Cup 2017 held in the Russian Federation.
Article 421
1. The basis for calculating insurance premiums for the payers specified in paragraphs two and three of subparagraph 1 of paragraph 1 of Article 419 of this Code is determined after the expiration of each calendar month as the amount of payments and other remunerations provided for in paragraph 1 of Article 420 of this Code, accrued separately in respect of each individual from the beginning of the settlement period on an accrual basis, except for the amounts specified in Article 422 of this Code.
2. The basis for calculating insurance premiums for the payers specified in the fourth paragraph of subparagraph 1 of paragraph 1 of Article 419 of this Code is determined after the expiration of each calendar month as the amount of payments and other remunerations provided for by paragraph 2 of Article 420 of this Code, accrued separately in respect of each individual persons from the beginning of the settlement period on an accrual basis, with the exception of the amounts specified in Article 422 of this Code.
3. For the payers specified in subparagraph 1 of paragraph 1 of Article 419 of this Code, the maximum base for calculating insurance premiums for compulsory pension insurance and the maximum base for calculating insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood are established. From the amounts of payments and other remuneration in favor of an individual exceeding the maximum amount of the base for calculating insurance premiums established for the relevant billing period, determined on an accrual basis from the beginning of the billing period, insurance premiums are not charged, unless otherwise provided by this chapter.
4. The maximum value of the base for calculating insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood is subject to annual indexation from January 1 of the corresponding year based on the growth of the average wages In Russian federation.
5. For the payers specified in subparagraph 1 of paragraph 1 of Article 419 of this Code, for the period 2017-2021, the maximum value of the base for calculating insurance premiums for compulsory pension insurance is established taking into account the amount of the average wage in the Russian Federation determined for the corresponding year, increased by twelve times, and the following multiplying coefficients applied to it for the corresponding calendar year:
in 2017 - 1.9;
in 2018 - 2.0;
in 2019 - 2.1;
in 2020 - 2.2;
in 2021 - 2.3.
The provision of this paragraph shall not apply when calculating insurance premiums for additional tariffs for mandatory pension insurance established by Article 428 of this Code, and insurance premiums for additional social security for members of flight crews of civil aviation aircraft, as well as certain categories of employees of coal industry organizations established by Article 429 of this Code.
The limit value of the base established in accordance with this paragraph for calculating insurance premiums for compulsory pension insurance from 2022 is subject to annual indexation from January 1 of the corresponding year, taking into account the growth of average wages in the Russian Federation.
6. Size appropriate limit value the base for calculating insurance premiums is established annually by the Government of the Russian Federation, taking into account paragraphs 3-5 of this article. The size of the maximum value of the 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 the full thousand rubles, and the amount of less than 500 rubles is discarded.
7. When making payments and other remuneration in kind in the form of goods (works, services), other property, the basis for calculating insurance premiums is determined as the cost of these goods (works, services), other property, calculated on the basis of their prices, determined in the manner similar to that provided for in Article 10 53 of this Code.
At the same time, the cost of such goods (works, services) includes the corresponding amount of value added tax, excises, and excludes partial payment by an individual for the cost of goods received by him, work performed for him, services rendered to him.
8. The amount of payments and other remunerations taken into account when calculating the base 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 of actually produced and documented costs associated with the extraction of such income.
9. If the expenses specified in paragraph 8 of this article cannot be documented, they are deductible in the following amounts (as a percentage of the amount of accrued income):
1) for the creation of literary works, including for the theater, cinema, stage and circus - 20 percent;
2) for the creation of artistic and graphic works, photographic works for printing, works of architecture and design - 30 percent;
3) for the creation of works of sculpture, monumental and decorative painting, arts and crafts and design art, easel painting, theatrical and film decoration art and graphics, made in various techniques - 40 percent;
4) for the creation of audiovisual works (video, television and motion pictures) - 30 percent;
5) for the creation of musical stage works (operas, ballets, musical comedies), symphonic, choral, chamber works, works for a brass band, original music for film, television, video films and theatrical productions - 40 percent;
6) to create others musical works, including works prepared for publication - 25 percent;
7) for the performance of works of literature and art - 20 percent;
8) for the creation of scientific works and developments - 20 percent;
9) for discoveries, inventions and creation of industrial designs (percentage of the amount of income received in the first two years of use) - 30 percent.
10. When determining the basis for calculating insurance premiums, documented expenses cannot be taken into account simultaneously with expenses within the established norm.
Article 422. Amounts not subject to taxation of insurance premiums
1. The following are not subject to insurance premiums for the payers specified in subparagraph 1 of paragraph 1 of Article 419 of this Code:
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 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 compensation payments(within the limits established in accordance with the legislation of the Russian Federation), related to:
with compensation for harm caused by injury or other damage to health;
with free accommodation, payment living quarters And utilities, food and products, fuel or appropriate monetary compensation;
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;
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 to participate in sports competitions;
with the dismissal of employees, with the exception of compensation for unused vacation, the amount of payments in the form of severance pay and average monthly earnings for the period of employment in the part exceeding in general three times the average monthly earnings or six times the average monthly earnings for employees dismissed from organizations located in the Far North and areas equivalent to them, and also compensation to the head, deputy heads and chief accountant of the organization in excess of three times the average monthly salary;
with reimbursement of expenses for professional training, retraining and advanced training of employees;
with the expenses of an individual in connection with the performance of work, the provision of services under civil law contracts;
with the employment of employees dismissed in connection with the implementation of measures to reduce the number or staff of employees, the reorganization or liquidation of the organization, in connection with the termination of activities by individuals as individual entrepreneurs, the termination of the 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;
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 an amount equivalent to the cost of milk or other food products of equal value, payments in foreign currency in exchange for the daily allowance provided for in paragraph 3 of Article 217 of this Code, by Russian shipping companies to crew members of ships of foreign navigation, payments in foreign currency to the personnel of the crews of Russian aircraft operating international flights, as well as compensation payments for unused leave not related to the dismissal of employees;
3) lump sum financial assistance provided by payers:
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;
an employee in connection with the death of a member (members) of his family;
employees (parents, adoptive parents, guardians) at birth (adoption (adoption) of a child, establishment of guardianship over a child, paid during the first year after birth (adoption (adoption), establishment of guardianship, but not more than 50,000 rubles for each child);
4) income (except for wages of employees) received by members of family (clan) communities registered in accordance with the established procedure of indigenous peoples of the North, Siberia and the Far East of the Russian Federation 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 employees, carried out by the payer in the manner prescribed by the legislation of the Russian Federation, the amount of payments (contributions) of the payer under agreements of voluntary personal insurance employees, concluded for a period of at least one year, providing for the payment by insurers of medical expenses of these insured persons, the amount of payments (contributions) of the payer under contracts for the provision of medical services for employees concluded for a period of at least one year with medical organizations that have the appropriate licenses to carry out medical activities, issued in accordance with the legislation of the Russian Federation, the amounts of payments (contributions) of the payer 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 pension contributions payer under contracts of non-state pension provision;
6) the employer's contributions paid by the payer in accordance with the Federal Law of April 30, 2008 N 56-FZ "On additional insurance premiums for funded pensions and state support for the formation pension savings", in the amount of contributions paid, but not more than 12,000 rubles per year per each employee in whose favor the employer's contributions were paid;
7) the cost of travel for employees to and from the place of vacation and the cost of carrying baggage weighing up to 30 kilograms, paid by the payer of insurance premiums to persons working and living in 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 Federation, decisions of representative bodies of local self-government, labor contracts and (or) collective agreements. In the event that the said employees take a vacation outside the territory of the Russian Federation, the cost of travel or flight (including the cost of carrying baggage weighing up to 30 kilograms), calculated from the place of departure to the checkpoint across the State Border of the Russian Federation, including an international airport, is not subject to insurance premiums, in which employees pass border control at a checkpoint across the State Border of the Russian Federation;
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 government agency of a constituent entity of the Russian Federation provided for by the constitution, charter of a constituent entity of the Russian Federation elected directly by citizens, candidates for deputies of a representative body of a municipal formation, candidates for the position of head of a municipal formation, for another position provided for by the charter of a municipal formation and replaced through direct elections, electoral funds of electoral associations, electoral funds of regional branches of political parties that are not electoral associations from referendum funds initiative group on conducting a referendum of the Russian Federation, a 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 payment for training employees in basic professional educational programs and additional professional programs;
13) amounts paid by payers to their employees to reimburse the costs of paying interest on loans (credits) for the acquisition and (or) construction of residential premises;
14) amounts 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 bodies of the Russian Federation who have special rank, in connection with the performance of duties military service 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 for author's order in favor of foreign citizens and stateless persons temporarily residing on the territory of the Russian Federation, with the exception of the amounts of payments and other remuneration in favor of such persons, recognized as insured persons in accordance with federal laws on specific types of compulsory social insurance.
2. When payers pay expenses for business trips of employees both within the territory of the Russian Federation and outside the territory of the Russian Federation, the daily allowances provided for in paragraph 3 of Article 217 of this Code, as well as actually incurred and documented targeted expenses for travel to destinations and back, fees for airport services, commission fees, travel expenses to the airport or station at the points of departure, destination or transfers, baggage, rental costs of accommodation, costs of paying for communication services, fees for issuing (receiving ) and registration of an official foreign passport, fees for issuing (obtaining) visas, as well as exchange costs cash currency or bank check for cash foreign currency. 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 paragraphs 1 and 2 of this article, the base for calculating insurance premiums also does not include:
1) in terms of insurance premiums for compulsory pension insurance - the amount of the monetary allowance (monthly monetary reward) and other payments received by prosecutors and investigators, as well as judges of federal courts and justices of the peace, payments and other remuneration made in favor of students in professional educational organizations, educational organizations of higher education in full-time education for activities carried out in student groups (included to the federal or regional register of youth and children's associations using state support) under employment contracts or under civil law contracts, the subject of which is the performance of work and (or) the provision of services;
2) in terms of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood - 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 423 Reporting period
1. The settlement period is a calendar year.
2. Reporting periods are the first quarter, half a year, nine months of a calendar year.
Article 424. Determining the date for making payments and other remuneration
The date of payment and other remuneration is determined as:
1) the day of accrual of payments and other remuneration in favor of the employee (an individual in whose favor payments and other remuneration are made) - for payments and other remuneration accrued by the payers specified in paragraphs two and three of subparagraph 1 of paragraph 1 of Article 419 of this Code;
2) the day of making payments and other remuneration in favor of an individual - for the payers specified in the fourth paragraph of subparagraph 1 of paragraph 1 of Article 419 of this Code.
Article 425. Rates of insurance premiums
1. The insurance premium rate is the amount of the insurance premium per unit of measurement of the base for calculating insurance premiums, unless otherwise provided by this Chapter.
2. Tariffs of insurance premiums are established in the following amounts, unless otherwise provided by this Chapter:
1) for mandatory pension insurance within the established limit of the base for calculating insurance premiums for this type of insurance - 26 percent;
for compulsory social insurance in case of temporary disability and in connection with motherhood in respect of payments and other remuneration in favor of foreign citizens and stateless persons temporarily residing in the Russian Federation (with the exception of highly qualified specialists in accordance with Federal Law of July 25, 2002 N 115 -FZ "On the legal status of foreign citizens in the Russian Federation"), within the established limit of the base for this type of insurance - 1.8 percent;
Article 426. Rates of insurance premiums in 2017-2018
In 2017 - 2018, for the payers specified in subparagraph 1 of paragraph 1 of Article 419 of this Code (with the exception of payers for whom reduced insurance premium rates are established), the following insurance premium rates are applied:
1) for compulsory pension insurance:
within the established marginal value of the base for calculating insurance premiums for compulsory pension insurance - 22 percent;
over the established limit of the base for calculating insurance premiums for compulsory pension insurance - 10 percent;
2) for compulsory social insurance in case of temporary disability and in connection with motherhood within the established limit of the base for calculating insurance premiums for this type of insurance - 2.9 percent;
for compulsory social insurance in case of temporary disability in respect of payments and other remuneration in favor of foreign citizens and stateless persons temporarily residing in the Russian Federation (with the exception of highly qualified specialists in accordance with Federal Law No. 115-FZ of July 25, 2002 "On Legal status of foreign citizens in the Russian Federation"), within the established limit of the base for calculating insurance premiums for this type of insurance - 1.8 percent;
3) for compulsory health insurance - 5.1 percent.
Article 427. Reduced rates of insurance premiums
1. Reduced rates of insurance premiums for payers specified in subparagraph 1 of paragraph 1 of Article 419 of this Code shall apply:
1) 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, breeding 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, which are budget institutions, autonomous institutions;
2) 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 the technical and innovative special economic zone or industrial production special economic zone, for organizations and individual entrepreneurs that have concluded 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;
3) for Russian organizations that carry out activities 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), develop and implement computer programs developed by them, databases on a tangible medium or in the form of an electronic document through communication channels, regardless of the type of contract, and (or) provide services (perform work) for the development, adaptation, modification of computer programs, databases data (software and information products of computer technology), install, test and maintain computer programs, databases;
4) for payers 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 in relation to these payments and remunerations;
5) for organizations and individual entrepreneurs applying the simplified taxation system, the main type economic activity(classified on the basis of activity codes in accordance with All-Russian classifier types of economic activity) which are:
food production;
production of mineral waters and other soft drinks;
textile and clothing production;
production of leather, leather goods and footwear;
wood processing and production of wood products;
chemical production;
production of rubber and plastic products;
production of other non-metallic mineral products;
production of finished metal products;
production of machinery and equipment;
production of electrical equipment, electronic and optical equipment;
production Vehicle and equipment;
furniture manufacture;
production of sporting goods;
production of games and toys;
research and development;
education;
health and social services;
activities of sports facilities;
other activities in the field of sports;
processing of secondary raw materials;
construction;
maintenance and repair of motor vehicles;
disposal of sewage, waste and similar activities;
transport and communication;
provision of personal services;
production of cellulose, wood pulp, paper, cardboard and products from them;
production of musical instruments;
production of various products not included in other groups;
repair of household and personal items;
real estate management;
activities related to the production, distribution and screening of films;
activities of libraries, archives, club-type institutions (with the exception of the activities of clubs);
activities of museums and protection of historical sites and buildings;
activities of botanical gardens, zoos and nature reserves;
activities related to the use of computer technology and information technology, with the exception of organizations and individual entrepreneurs specified in subparagraphs 2 and 3 of this paragraph;
retail trade in pharmaceutical and medical goods, orthopedic products;
production of bent steel profiles;
production of steel wire;
6) for taxpayers of 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 No. 323 of November 21, 2011 -FZ "On the fundamentals of protecting the health of citizens in the Russian Federation" have the right to engage in pharmaceutical activities or are admitted to its implementation;
7) 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 theatres, libraries, museums and archives) and mass sports (except professional);
8) for charitable organizations registered in accordance with the procedure established by the legislation of the Russian Federation and applying the simplified taxation system;
9) for individual entrepreneurs applying the patent system of taxation - in respect of payments and remuneration accrued in favor of individuals engaged in the type of economic activity specified in the patent (with the exception of individual entrepreneurs engaged in the types of entrepreneurial activities specified in subparagraphs 19, 45 - 48 paragraph 2 of Article 346 43 of this Code);
10) for organizations that have received the status of participants in the project for the implementation of research, development and commercialization of their results in accordance with the Federal Law of September 28, 2010 N 244-FZ "On the Skolkovo Innovation Center";
11) for organizations and individual entrepreneurs who have received the status of a participant in a free economic zone in accordance with the Federal Law of November 29, 2014 N 377-FZ "On the development of the Crimean federal district and the free economic zone in the territories of the Republic of Crimea and the federal city of Sevastopol" (hereinafter referred to as the participant of the free economic zone);
12) for organizations and individual entrepreneurs who have received the status of a resident of the territory of the advanced social economic development in accordance with the Federal Law of December 29, 2014 N 473-F3 "On territories of advanced socio-economic development in the Russian Federation" (hereinafter - a resident of the territory of advanced socio-economic development);
13) for organizations and individual entrepreneurs who have received the status of a resident of the free port of Vladivostok in accordance with Federal Law No. 212-FZ of July 13, 2015 "On the Free Port of Vladivostok" (hereinafter - a resident of the free port of Vladivostok).
2. For the payers specified in paragraph 1 of this article, the following reduced rates of insurance premiums are applied:
1) for the payers specified in subparagraphs 1 - 3 of paragraph 1 of this article:
for compulsory pension insurance in 2017 - 8.0 percent, in 2018 - 13.0 percent, in 2019 - 20.0 percent;
for compulsory social insurance in case of temporary disability and in connection with motherhood in 2017 - 2.0 percent, in 2018 - 2.9 percent, in 2019 - 2.9 percent;
for compulsory social insurance in case of temporary disability in respect of payments and other remuneration in favor of foreign citizens and stateless persons temporarily residing in the Russian Federation (with the exception of highly qualified specialists in accordance with Federal Law No. 115-FZ of July 25, 2002 "On Legal status of foreign citizens in the Russian Federation"), - 1.8 percent;
for compulsory health insurance in 2017 - 4.0 percent, in 2018 - 5.1 percent, in 2019 - 5.1 percent;
2) for the payers specified in subparagraph 4 of paragraph 1 of this article, the rates of insurance premiums for compulsory pension insurance, for compulsory social insurance in case of temporary disability and in connection with motherhood, for compulsory medical insurance during 2017-2027 are set at 0 percent;
3) for the payers specified in subparagraphs 5 - 9 of paragraph 1 of this article, during 2017 - 2018, the rates of insurance premiums for compulsory pension insurance are set at 20.0 percent, for compulsory social insurance in case of temporary disability and in connection with motherhood , for compulsory health insurance - 0 percent.
The rates of insurance premiums specified in this subparagraph shall apply to payers applying the simplified taxation system specified in subparagraph 5 of paragraph 1 of this article, if their income for taxable period do not exceed 79 million rubles;
4) for the payers specified in subparagraph 10 of paragraph 1 of this article, the rates of insurance premiums for compulsory pension insurance are set at 14.0 percent, for compulsory social insurance in case of temporary disability and in connection with motherhood, for compulsory medical insurance - 0 percent ;
5) for the payers specified in subparagraphs 11-13 of paragraph 1 of this article, the rates of insurance premiums for compulsory pension insurance are set at 6.0 percent, for compulsory social insurance in case of temporary disability and in connection with motherhood - 1.5 percent, for compulsory health insurance - 0.1 percent.
3. The reduced rates of insurance premiums established by paragraph 2 of this article shall be applied by the payers specified in paragraph 1 of this article, provided that the conditions provided for by paragraphs 4-10 of this article are met.
4. For the payers specified in subparagraph 1 of paragraph 1 of this article, it is necessary:
implementation of research and development work and practical use(implementation) of the results of intellectual activity. Research and development work means work on the creation of new or improvement of manufactured products (goods, works, services), in particular invention;
application of the simplified taxation system;
entering into the register of registration of notifications on the establishment of business companies and business partnerships.
The register of accounting for notifications of the establishment of business companies and business partnerships is maintained by the federal executive body authorized by the Government of the Russian Federation and submitted to the tax authorities no later than the 1st day of the month following the reporting period, in the manner established by the federal executive body authorized to control and supervision in the field of taxes and fees.
If, following the results of the settlement (reporting) period in relation to the specified settlement (reporting) period, the organization does not fulfill the conditions established by this paragraph, such an organization is deprived of the right to apply the reduced rates of insurance premiums provided for in subparagraph 1 of paragraph 2 of this article, from the beginning of the settlement period , in which a non-compliance with the conditions specified in this paragraph is allowed.
5. For the payers specified in subparagraph 3 of paragraph 1 of this article, the conditions for the application of reduced rates of insurance premiums provided for in subparagraph 1 of paragraph 2 of this article are:
for newly created organizations:
share of income from the sale of copies of computer programs, databases, the transfer of exclusive rights to computer programs, databases, the provision of rights to use computer programs, databases under license agreements, from the provision of services (performance of work) for the development, adaptation and modification of programs for computers, databases (software and information products of computer technology), as well as services (works) for the installation, testing and maintenance of these computer programs, databases based on the results of the reporting (calculation) period is at least 90 percent of the total income organizations for the specified period;
the average number of employees for the settlement (reporting) period is at least seven people;
for organizations that are not newly created:
obtaining a document on state accreditation of an organization operating in the field of information technology, in the manner established by the Government of the Russian Federation;
share of income from the sale of copies of computer programs, databases, the transfer of exclusive rights to computer programs, databases, the provision of rights to use computer programs, databases under license agreements, from the provision of services (performance of work) for the development, adaptation and modification of programs for computers, databases (software and information products of computer technology), as well as services (works) for installing, testing and maintaining these computer programs, databases based on the results of nine months of the year preceding the year the organization switched to paying insurance premiums at reduced the tariffs provided for by subparagraph 1 of paragraph 2 of this article is at least 90 percent of the total income of the organization for the specified period;
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 the organization switches to paying insurance premiums at reduced rates, provided for in subparagraph 1 of paragraph 2 of this article, is at least seven people.
For the purposes of this paragraph, the amount of income is determined according to the tax accounting data of the organization in accordance with Article 248 of this Code, while it does not include the income specified in paragraphs 2 and 11 of part two of Article 250 of this Code.
If, following the results of the settlement (reporting) period, the organization does not fulfill at least one condition established by this paragraph, as well as in the event of deprivation of its state accreditation, such an organization is deprived of the right to apply the insurance premium rates provided for in subparagraph 1 of paragraph 2 of this article, from the beginning the billing period in which the non-compliance with the established conditions was admitted or the state accreditation was cancelled.
Control over compliance with the requirements established by this paragraph is carried out, among other things, on the basis of reports submitted by organizations operating in the field of information technology in accordance with Article 431 of this Code.
6. For the payers specified in subparagraph 5 of paragraph 1 of this article, the relevant type of economic activity provided for by the specified subparagraph 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 total income. The amount of income is determined in accordance with Article 346 15 of this Code. If, following the results of the settlement (reporting) period, the main type of economic activity of the organization or individual entrepreneur specified in subparagraph 5 of paragraph 1 of this article does not correspond to the declared main type of economic activity, and also if the organization or individual entrepreneur exceeded the limitation on income specified in paragraph two of subparagraph 3 of paragraph 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 subparagraph 3 of paragraph 2 of this article from the beginning of the settlement (reporting) period in which this discrepancy was made, and the amount of insurance premiums recoverable and payable in the prescribed manner.
7. The payers specified in subparagraph 7 of paragraph 1 of this article apply the reduced rates of insurance premiums provided for in subparagraph 3 of paragraph 2 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 such tariffs, at least 70 percent of the sum of all income of the organization for the specified period are in aggregate the following types of income:
income in the form of targeted revenues for the maintenance of non-profit organizations and their statutory activities in accordance with subparagraph 7 of paragraph 1 of this article, determined in accordance with paragraph 2 of Article 251 of this Code (hereinafter referred to as targeted revenues);
income in the form of grants received for carrying out activities in accordance with subparagraph 7 of paragraph 1 of this Article and determined in accordance with subparagraph 14 of paragraph 1 of Article 251 of this Code (hereinafter referred to as grants);
income from the implementation of the types of economic activities specified in paragraphs seventeen - twenty-one, thirty-four - thirty-six of subparagraph 5 of paragraph 1 of this article.
The amount of income is determined by the payers specified in subparagraph 7 of paragraph 1 of this article, in accordance with Article 346 15 of this Code, taking into account the requirements of this paragraph. Control over compliance with the conditions established by this paragraph shall be carried out, among other things, on the basis of reports submitted by non-profit organizations in accordance with Article 431 of this Code.
Information on cases of non-compliance of the activities of a non-profit organization with the goals provided for by its constituent documents, identified based on the results of control carried out by the federal executive body responsible for the development and implementation of public 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-profit organizations", is submitted to the tax authorities in the form of an electronic document in the manner prescribed by the information exchange agreement.
When determining the amount of the organization's income, in order to verify the compliance with the organization's fulfillment of the conditions established by this paragraph, earmarked receipts and grants received and not used by the organization based on the results of previous billing periods are taken into account.
8. The payers specified in subparagraph 8 of paragraph 1 of this article apply the reduced rates of insurance premiums provided for in subparagraph 3 of paragraph 2 of this article, provided:
application of the simplified taxation system;
compliance of the activities of the charitable organization with the goals provided for by its constituent documents.
Information on cases of non-compliance of the activities of 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 12 January 1996 N 7-FZ "On non-profit organizations", is submitted to the tax authorities in the form of an electronic document in the manner determined by the agreement on information exchange.
If, following the results of the settlement (reporting) period in relation to the specified period, the organization does not fulfill the conditions established by this paragraph, such an organization is deprived of the right to apply the reduced rates of insurance premiums provided for in subparagraph 3 of paragraph 2 of this article, from the beginning of the settlement period in which non-compliance with the conditions specified in this paragraph.
9. The payers specified in subparagraph 10 of paragraph 1 of this article shall apply the reduced rates of insurance premiums provided for in subparagraph 4 of paragraph 2 of this article within 10 years from the date of receipt of the status of a participant in the project for the implementation of research, development and commercialization of their results in accordance with Federal Law No. 244-FZ of September 28, 2010 "On the Skolkovo Innovation Center (hereinafter referred to as the project participant) starting from the 1st day of the month following the month in which they received the status of a project participant.
The reduced rates of insurance premiums provided for in subparagraph 4 of paragraph 2 of this article shall not apply to the project participant from the 1st day of the month following the month in which the total profit of the project participant exceeded 300 million rubles. The specified total amount of profit is calculated in accordance with Chapter 25 of this Code on an accrual basis starting from the 1st day of the year in which the annual volume of proceeds from the sale of goods (works, services, property rights) received by this project participant exceeded one billion rubles. Information on the acquisition and loss of the status of a project participant by organizations to the tax authorities is submitted by an organization recognized as a management company in accordance with Federal Law of September 28, 2010 N 244-FZ "On the Skolkovo Innovation Center", in the manner determined by the information exchange agreement.
For organizations that have lost the status of a project participant, the rates of insurance premiums specified in subparagraph 4 of paragraph 2 of this article shall not apply from the 1st day of the month in which the organization has lost the status of a project participant.
The amount of insurance premiums payable for the settlement (reporting) period in which the excess specified in paragraph two of this clause occurred, or the payer of insurance premiums lost the status of a project participant, is subject to recovery and payment in the prescribed manner with the collection of the relevant amounts of penalties from the payer.
10. The payers specified in subparagraphs 11 - 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 within 10 years from the date they receive the status of a participant in a free economic zone, a resident of the territory of advanced socio-economic development , a resident of the free port of Vladivostok, starting from the 1st day of the month following the month in which they received such status.
For payers who have lost the status of a participant in a free economic zone, a resident of the territory of the advanced socio-economic development, 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 shall not apply from the 1st day of the month following the month in which they lost such status.
The reduced rates of insurance premiums specified in subparagraph 5 of paragraph 2 of this article shall apply to participants in a free economic zone, a resident of the territory of rapid socio-economic development, a resident of the free port of Vladivostok, who have received such status no later than within three years from the date of creation of the corresponding free economic zone. economic zone, territory of priority socio-economic development, no later than within three years from the date of entry into force of the Federal Law of July 13, 2015 N 212-FZ "On the Free Port of Vladivostok".
The federal executive body that performs the functions of coordinating activities for the implementation of government programs and federal target programs, or an organization recognized as a management company in accordance with the Federal Law of July 13, 2015 N 212-FZ "On the Free Port of Vladivostok", submits to the tax authorities in the manner prescribed by the agreement on information exchange, information on receipt and on loss by the payer of insurance premiums of the status of a resident of the free port of Vladivostok.
Article 428. Additional rates of insurance premiums for certain categories of payers
1. For the payers specified in subparagraph 1 of paragraph 1 of Article 419 of this Code, in respect of payments and other remuneration in favor of individuals employed in the types of work specified in paragraph 1 of part 1 of Article 30 of the Federal Law of December 28, 2013 N 400- Federal Law "On insurance pensions", an additional rate of insurance premiums for compulsory pension insurance in the amount of 9 percent is applied (except for the cases provided for in paragraph 3 of this article).
2. For the payers specified in subparagraph 1 of paragraph 1 of Article 419 of this Code, in respect of payments and other remuneration in favor of individuals employed in the types of work specified in paragraphs 2 - 18 of part 1 of Article 30 of Federal Law No. of December 28, 2013 400-FZ "On insurance pensions", an additional rate of insurance premiums for compulsory pension insurance in the amount of 6 percent is applied (except for the cases provided for in paragraph 3 of this article).
3. For the payers specified in paragraphs 1 and 2 of this article, depending on the class of working conditions established by the results of a special assessment of working conditions carried out in the manner prescribed by the legislation of the Russian Federation instead of the additional rates of insurance premiums established in paragraphs 1 and 2 of this article The following additional rates of insurance premiums for mandatory pension insurance apply:
Article 429
1. With regard to payments and other remuneration accrued in favor of members of flight crews of civil aviation aircraft recognized as an object of taxation of insurance premiums in accordance with paragraph 1 of Article 420 of this Code, the rate of insurance premiums for additional social security of these employees in the amount of 14 percent is applied.
2. With respect to payments and other remunerations accrued in favor of employees directly employed full-time in underground and open-pit mining operations (including personnel of mine rescue units) in the extraction of coal and shale and in the construction of mines, and employees of leading professions - longwall miners , drifters, jackhammers, drivers of mining machines recognized as an object of taxation of insurance premiums in accordance with paragraph 1 of Article 420 of this Code, the rate of insurance premiums for additional social security of these workers in the amount of 6.7 percent is applied.
3. Lists of payers applying the rate of insurance premiums for additional social security for members of flight crews of civil aviation aircraft, as well as certain categories of employees of coal industry organizations, are established in the manner prescribed by Federal Law No. 155-FZ of November 27, 2001 "On additional social providing for members of flight crews of civil aviation aircraft" and Federal Law No. 84-FZ of May 10, 2010 "On Additional Social Security for Certain Categories of Employees of Coal Industry Organizations", respectively.
Article 430
1. The payers specified in subparagraph 2 of paragraph 1 of Article 419 of this Code shall pay:
1) insurance premiums for compulsory pension insurance in a fixed amount, which are determined in the following order, unless otherwise provided by this article:
if the payer's income for the billing period does not exceed
300,000 rubles, - in the amount defined as a product minimum size wages established by federal law at the beginning of the calendar year for which insurance premiums are paid, increased by 12 times, and the rate of insurance premiums for compulsory pension insurance established by paragraph 2 of Article 425 of this Code;
if the amount of the payer's income for the billing period exceeds 300,000 rubles - in the amount determined as the product of the minimum wage established by federal law at the beginning of the calendar year for which insurance premiums are paid, increased by 12 times, and the rate of insurance premiums for compulsory pension insurance, established by paragraph 2 of Article 425 of this Code, plus 1.0 percent of the payer's income in excess of 300,000 rubles for the billing period.
At the same time, the amount of insurance premiums cannot be more than the amount determined as the product of eight times the minimum wage established by federal law at the beginning of the calendar year for which insurance premiums are paid, increased by 12 times, and the rate of insurance premiums for compulsory pension insurance, established by clause 2 articles 425 of this Code;
2) insurance premiums for compulsory health insurance, the fixed amount of which is determined as the product of the minimum wage established by federal law at the beginning of the calendar year for which insurance premiums are paid, increased by 12 times, and the rate of insurance premiums for compulsory medical insurance established by subparagraph 3 of paragraph 2 of Article 425 of this Code.
2. The heads of peasant (farm) farms pay insurance premiums for compulsory pension insurance and compulsory health insurance for themselves and for each member of the peasant (farm) farm.
At the same time, the amount of insurance premiums in general for a peasant (farm) economy is determined for each relevant type of compulsory social insurance as the product of the minimum wage established by federal law at the beginning of the calendar year for which insurance premiums are paid, increased by 12 times, insurance premium rates for compulsory pension insurance and compulsory medical insurance established by paragraph 2 of Article 425 of this Code, and the number of all members of a peasant (farm) economy, including the head of a peasant (farm) economy.
3. If payers begin to carry out entrepreneurial or other professional activity during the billing period, the amount of insurance premiums payable by them for this billing period is determined in proportion to the number of calendar months starting from the calendar month of the commencement of activities. Behind incomplete month activities, the amount of insurance premiums is determined in proportion to the number calendar days this month.
4. For the purpose of implementing paragraph 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, a notary engaged in private practice, an insolvency practitioner, an appraiser, a mediator, a patent attorney and other persons engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation - a calendar month in which an attorney, a notary engaged in private practice, an arbitration insolvency practitioner , an appraiser, a mediator, a patent attorney and other persons engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation, are registered with the tax authority.
5. If payers cease to carry out entrepreneurial or other professional activities during the billing period, the corresponding fixed amount of insurance premiums payable by them for this billing period is determined in proportion to the number of calendar months for the month in which the state registration of an individual as an individual entrepreneur became invalid , or a lawyer, a notary engaged in private practice, an arbitration manager, an appraiser, a mediator, a patent attorney and other persons engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation, are deregistered by the tax authorities.
For an incomplete month of activity, the corresponding fixed amount of insurance premiums is determined in proportion to the number of calendar days of this month from the date of state registration of the termination by an individual of activity as an individual entrepreneur, the date of deregistration of a lawyer, notary engaged in private practice, arbitration manager, appraiser, mediator with the tax authorities , a patent attorney and other persons engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation, inclusive.
6. The payers specified in subparagraph 2 of paragraph 1 of Article 419 of this Code do not calculate and pay insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood.
7. The payers specified in subparagraph 2 of paragraph 1 of Article 419 of this Code do not calculate and pay insurance premiums for mandatory pension insurance and compulsory medical insurance for the periods specified in paragraphs 1 (in terms of military service on conscription), 3, 6 - 8 of Part 1 of Article 12 of the Federal Law of December 28, 2013 N 400-FZ "On Insurance Pensions", as well as for the periods in which the status of a lawyer was suspended and during which they did not carry out relevant activities.
8. If during the billing period the payers entitled to exemption from payment of insurance premiums on the basis of paragraph 7 of this article carried out the relevant activities, such payers shall pay insurance premiums for compulsory pension insurance and compulsory medical insurance in the appropriate amounts in proportion to the number of calendar months during which they carried out the specified activity.
9. For the purposes of applying the provisions of paragraph 1 of this Article, income shall be accounted for as follows:
1) for payers paying personal income tax - in accordance with Article 210 of this Code;
2) for payers applying the system of taxation for agricultural producers (agricultural tax) - in accordance with paragraph 1 of Article 346 5 of this Code;
3) for payers applying the simplified taxation system - in accordance with Article 346 15 of this Code;
4) for payers paying tax on imputed income for certain types of activities - in accordance with Article 346 29 of this Code;
5) for payers applying the patent system of taxation - in accordance with Articles 346 47 and 346 51 of this Code;
6) for payers applying more than one taxation regime - taxable income from activities is summed up.
Article 431
1. During the billing period following the results of each calendar month, payers calculate and pay insurance premiums based on the basis for calculating insurance premiums from the beginning of the billing period until the end of the corresponding calendar month and the rates of insurance premiums minus the amounts of insurance premiums calculated from the beginning of the billing period to previous calendar month inclusive.
2. The amount of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood is reduced by the payers of insurance premiums by the amount of their expenses for the payment of insurance coverage for the specified type of compulsory social insurance in accordance with the legislation of the Russian Federation.
3. The amount of insurance premiums calculated for payment for a calendar month shall be payable no later than the 15th day of the next calendar month.
4. Payers 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 payments were made.
5. The amount of insurance premiums to be transferred is calculated in rubles and kopecks.
6. The amount of insurance premiums is calculated and paid by the payers of insurance premiums specified in subparagraph 1 of paragraph 1 of Article 419 of this Code, separately in respect of insurance premiums for compulsory pension insurance, insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood, insurance mandatory health insurance contributions.
7. The payers specified in subparagraph 1 of paragraph 1 of Article 419 of this Code shall submit the calculation of insurance premiums no later than the 30th day of the month following the billing (reporting) period to the tax authority at the location of the organization and at the location of separate divisions of organizations , which accrue payments and other remuneration in favor of individuals, at the place of residence of the individual making payments and other remuneration to individuals.
If, in the presented calculation, information on the total amount of insurance premiums for compulsory pension insurance calculated by the payer for the settlement (reporting) period does not correspond to the amount of calculated insurance premiums for compulsory pension insurance for each insured individual indicated in this calculation, such calculation is considered not submitted, about which the payer shall be notified not later than the day following the day of submission of the settlement.
Within five days from the date of receipt of the notification specified in paragraph two of this paragraph, the payer of insurance premiums is obliged to submit a calculation in which the specified discrepancy is eliminated. In this case, the date of submission of the specified calculation shall be the date of submission of the calculation recognized initially as not submitted.
8. Verification of the correctness of the declared expenses for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood is carried out by the territorial bodies of the Social Insurance Fund of the Russian Federation in accordance with the Federal Law of December 29, 2006 N 255-ФЗ "On Compulsory Social Insurance in case of temporary disability and in connection with motherhood.
Copies of decisions on the allocation (refusal to allocate) funds for the implementation (reimbursement) of the insured's expenses for the payment of insurance coverage, on the non-acceptance of offsetting the costs of paying insurance coverage, as well as information on the cancellation (change) of these decisions by a higher authority of the territorial authority of the Social Insurance Fund of the Russian Federation Federation or the court is sent by the territorial body of the Social Insurance Fund of the Russian Federation to the tax authority within three days from the date of the adoption of the relevant decision by the body of the Social Insurance Fund of the Russian Federation (the superior body of the territorial body of the Social Insurance Fund of the Russian Federation or the court).
The procedure for the submission by the territorial bodies of the Social Insurance Fund of the Russian Federation of decisions that have entered into force on the verifications of the correctness of expenses for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood, as well as information on the cancellation (change) of these decisions by a higher body of the territorial body The Social Insurance Fund of the Russian Federation or the court to the tax authorities is determined by agreement of the interacting parties.
9. If, following the results of the settlement (reporting) period, the amount of expenses incurred by the payer for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood (net of funds allocated to the insured by the territorial body of the Social Insurance Fund of the Russian Federation in the settlement (reporting) period for the payment of insurance coverage) exceeds the total amount of calculated insurance premiums for compulsory social insurance in case of temporary disability and in connection with maternity, the resulting difference is subject to offset by the tax authority against future payments for compulsory social insurance in case of temporary disability and in connection with maternity for on the basis of confirmation received from the territorial body of the Social Insurance Fund of the Russian Federation of the expenses declared by the payer for the payment of insurance coverage for the relevant settlement (reporting) period or reimbursement yu territorial bodies of the Social Insurance Fund of the Russian Federation in accordance with the procedure established by the Federal Law of December 29, 2006 N 255-FZ "On Compulsory Social Insurance in Case of Temporary Disability and in Connection with Motherhood".
10. Payers whose average number of individuals in whose favor payments and other remunerations are made exceeds 25 people for the previous settlement (reporting) period, as well as newly created (including during reorganization) organizations in which the number of these individuals exceeds this limit, submit the calculations specified in clause 7 of this article to the tax authority in electronic form using an enhanced qualified electronic signature via telecommunication channels in the formats and in the manner approved by the federal executive body authorized to control and supervise the region taxes and fees. Payers and newly created organizations (including during reorganization), whose average number of individuals in whose favor payments and other remuneration are made, for the previous settlement (reporting) period is 25 people or less, are entitled to submit the calculations specified in paragraph 7 of this article, in electronic form in accordance with the requirements of this paragraph.
11. Payment of insurance premiums and submission of calculations for insurance premiums are made by organizations at their location and at the location of separate subdivisions that accrue payments and other remuneration in favor of individuals (hereinafter in this article - separate subdivisions), unless otherwise provided by paragraph 14 of this article.
12. The amount of insurance premiums 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, 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.
14. If the organization has separate subdivisions located outside the territory of the Russian Federation, the payment of insurance premiums, as well as the submission of calculations for insurance premiums for such separate subdivisions, is 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, the payers specified in paragraphs two and three of subparagraph 1 of paragraph 1 of Article 419 of this Code are obliged, respectively, until the preparation of an interim liquidation balance or before the date of submission to the registering body of an application for state registration of the termination by an individual of activity as an individual entrepreneur, submit to the tax authority a calculation of insurance premiums for the period from the beginning of the calculation period to the day of submission of the specified calculation, inclusive.
The difference between the amount of insurance premiums payable in accordance with the said calculation and the amounts of insurance premiums paid by payers from the beginning of the settlement period shall be payable within 15 calendar days from the date of submission of such calculation or returned to the payer in accordance with Article 78 of this Code.
16. Calculation data on insurance premiums on calculated insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood and on the amounts of expenses of payers for payments of insurance coverage shall be sent by the tax authority no later than five days from the date of their receipt in electronic form and no later than ten days from the date of their receipt on paper to the relevant territorial body of the Social Insurance Fund of the Russian Federation to verify the correctness of the payer's expenses for the payment of insurance coverage.
Article 432
1. Calculation of the amount of insurance premiums payable for the billing period by the payers specified in subparagraph 2 of paragraph 1 of Article 419 of this Code is carried out by them independently in accordance with Article 429 of this Code, unless otherwise provided by this Article.
2. The amounts of insurance premiums are calculated by payers separately in respect of insurance premiums for compulsory pension insurance and insurance premiums for compulsory health insurance.
The amounts of insurance premiums for the billing period shall be paid by payers no later than December 31 of the current calendar year, unless otherwise provided by this article. Insurance premiums calculated from the amount of the payer's income exceeding 300,000 rubles for the billing period are paid by the payer no later than April 1 of the year following the expired billing period.
In case of non-payment (incomplete payment) of insurance premiums by the payers specified in subparagraph 2 of paragraph 1 of Article 419 of this Code, within the period established by paragraph two of this paragraph, the tax authority determines, in accordance with Article 430 of this Code, the amount of insurance premiums payable for the billing period such payers.
If the amount of insurance premiums determined by the tax authority in accordance with the second paragraph of this paragraph exceeds the amount of insurance premiums actually paid by the payer for the billing period, the tax authority identifies, in the manner prescribed by this Code, the arrears in insurance premiums.
3. The heads of peasant (farm) farms submit to the tax authority at the place of registration the calculation of insurance premiums before January 30 of the calendar year following the expired billing period.
4. Individuals who terminated their activity as the head of a peasant (farm) economy before the end of the billing period are obliged, no later than 15 calendar days from the date of state registration of the termination by an individual of activity as the head of a peasant (farm) economy, to submit a calculation to the tax authority at the place of registration for insurance premiums for the period from the beginning of the billing period to the date of state registration of the termination by an individual of his activity as the head of a peasant (farm) economy, inclusive. The amount of insurance premiums payable in accordance with the specified calculation shall be payable within 15 calendar days from the date of submission of such calculation.
5. In the event of termination by an individual of the activities of an individual entrepreneur, termination of the status of a lawyer, dismissal of a notary engaged in private practice, termination of membership of an arbitration manager, appraiser, mediator in the relevant self-regulatory organization, exclusion of a patent attorney from the register of patent attorneys of the Russian Federation, termination of activities of other of persons engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation, payment of insurance premiums by such payers is carried out no later than 15 calendar days from the date of deregistration with the tax authority of an individual entrepreneur, lawyer, notary engaged in private practice, arbitration manager, appraiser, mediator, patent attorney, as well as deregistration with the tax authority of an individual who is not an individual entrepreneur as a payer of insurance premiums.
Article 3
Subparagraph "g" of paragraph 60 of Article 1 of the Federal Law of July 27, 2006 N 137-FZ "On Amending Part One and Part Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation in Connection with the Implementation of Measures to Improve Tax Administration" (Sobraniye zakonodatelstva Rossiyskoy Federatsii, 2006, N 31, item 3436) to recognize as invalid.
Article 4
1. The governing bodies of the Pension Fund of the Russian Federation and its territorial bodies are obliged to report before February 1, 2017 to the tax authorities at their location information about international organizations registered as payers of insurance premiums, separate subdivisions of Russian organizations that are empowered to calculate payments and other remuneration in favor of individuals, lawyers, notaries engaged in private practice, arbitration managers, appraisers, mediators, patent attorneys and other individuals engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation, as of January 1, 2017 in electronic form in the manner determined by the agreement of the interacting parties.
2. Establish that the collection of arrears on insurance premiums, relevant penalties and fines to the state non-budgetary funds of the Russian Federation formed as of January 1, 2017, as well as insurance premiums, penalties and fines additionally assessed by the bodies of the Pension Fund of the Russian Federation, bodies of the Social Insurance Fund of the Russian Federation Federation, based on the results of control measures carried out for the settlement (reporting) periods that expired before January 1, 2017, for which there are effective decisions on holding liable (denial of holding liable), is carried out by the tax authorities in the manner and within the time limits established by the Tax the Code of the Russian Federation, starting with the recovery measure following the measure applied by the bodies of the Pension Fund of the Russian Federation and the bodies of the Social Insurance Fund of the Russian Federation.
3. In the event that the tax authorities lose the ability to collect the arrears on insurance premiums and arrears on the relevant penalties and fines formed as of January 1, 2017, as well as the amounts of insurance premiums, penalties and fines additionally assessed by the bodies of the Pension Fund of the Russian Federation, bodies of the Social Insurance Fund of the Russian Federation, payable based on the results of control measures carried out for the settlement (reporting) periods that have expired before January 1, 2017, the specified arrears and debts are recognized as uncollectible and written off by the tax authorities in the cases and in the manner established by Article 59 of the Tax Code of the Russian Federation, as well as in the event of the exclusion of a legal entity that has ceased its activities from the unified state register legal entities by decision of the registration authority.
4. Set for 2020 the deflator coefficient required for the application of Chapter 26 2 of the Tax Code of the Russian Federation, equal to 1.
Article 5
2. Subparagraph 7 of paragraph 3 4 of Article 23 of the Tax Code of the Russian Federation (as amended by this Federal Law) applies to separate subdivisions established on the territory of the Russian Federation, which are vested by a Russian organization with the authority to accrue payments and remuneration in favor of individuals after the date of entry into force of this federal law.
3. Clause 2 of Article 431 of the Tax Code of the Russian Federation (as amended by this Federal Law) is valid until December 31, 2018 inclusive.
4. Suspend until January 1, 2020 the provisions of paragraph two of clause 2 of article 346 12 and paragraph four of clause 4 of article 346 13 of the Tax Code of the Russian Federation (Sobranie zakonodatelstva Rossiyskoy Federatsii, 2002, No. 32, art. 5023; 2002, N 30, item 3021; 2003, N 1, item 6; N 28, item 2886; 2004, N 27, item 2711; 2005, N 30, item 3112; 2006, N 21 , item 3436; 2007, N 1, item 31; N 23, item 2691; 2008, N 30, item 3611; 2009, N 29, item 3641; 2010, N 19, item 2291; N 31 , item 4198; N 48, item 6251; 2012, N 26, item 3447; 2013, N 30, item 4031; N 44, item 5640; 2014, N 14, item 1544; N 19, item 2321; N 48, item 6660; 2015, N 14, item 2024).
President of Russian Federation
"On Citizenship of the Russian Federation" (Sobranie Zakonodatelstva Rossiyskoy Federatsii, 2002, No. 22, Art. 2031; 2003, No. 46, Art. 4447; 2006, No. 2, Art. 170; N 31, Art. 3420; 2007, No. 49 , item 6057; N 50, item 6241; 2008, N 40, item 4498; 2009, N 1, item 9; N 26, item 3125; 2012, N 47, item 6393; 2013, N 27 , items 3461, 3477; N 44, item 5638; 2014, N 16, items 1828, 1829; N 26, item 3363; N 42, item 5615; 2016, N 18, item 2500) the following changes :
1) supplement Article 11.1 with the following content:
"Article 11.1. Oath of a person acquiring citizenship of the Russian Federation
1. A person acquiring citizenship of the Russian Federation on one of the grounds provided for in paragraphs "b" - "d" of Article 11 of this Federal Law (with the exception of the persons specified in part two of this Article) is obliged to take the Oath of a citizen of the Russian Federation (hereinafter - the Oath ):
"I (surname, name, patronymic), voluntarily and knowingly accepting the citizenship of the Russian Federation, swear:
to defend the freedom and independence of the Russian Federation; be loyal to Russia, respect its culture, history and traditions."
2. The following persons are exempted from taking the Oath:
a) under the age of eighteen years;
b) recognized as incapable or limited in capacity by a person who entered into legal effect court decision;
c) unable due to disabilities health to read or pronounce the text of the Oath and (or) sign it personally;
d) other persons in accordance with the decisions of the President of the Russian Federation.
3. An oath is taken by a person after the adoption by the authorized body in charge of cases of citizenship of the Russian Federation of a decision on the acquisition by this person of citizenship of the Russian Federation.
4. The procedure for taking the Oath is established by the President of the Russian Federation.";
2) point "c" of part 2.1 of article 14 shall be stated in the following wording:
"c) renounced their existing citizenship foreign state. Renunciation of citizenship of a foreign state is not required if it is provided for by an international treaty of the Russian Federation or if renunciation of citizenship of a foreign state is impossible due to reasons beyond the control of the person. Refusal of a citizen of Ukraine from the citizenship of Ukraine he has is carried out by sending by this citizen an application for renunciation of his citizenship of Ukraine he has to the authorized body of this state. A document confirming the refusal of a citizen of Ukraine from his citizenship of Ukraine is a notarized copy of the application this citizen on renunciation of his Ukrainian citizenship.";
1. The decision to acquire or terminate the citizenship of the Russian Federation is subject to cancellation if it is established that this decision was made on the basis of false documents or knowingly false information submitted by the applicant, or if the applicant refuses to take the Oath.
If, when applying for admission to the citizenship of the Russian Federation or restoration of citizenship of the Russian Federation, the applicant did not intend to bear the obligations established by the legislation of the Russian Federation for citizens of the Russian Federation, and the purpose of acquiring citizenship of the Russian Federation was to carry out activities that pose a threat to the fundamentals of the constitutional order of the Russian Federation, the decision to acquire the citizenship of the Russian Federation is also subject to cancellation on the basis of the applicant knowingly providing false information regarding the obligation to comply with the Constitution
2. The fact of the use of forged documents or the communication of deliberately false information is established in judicial order. At the same time, the fact that a person has committed at least one of the crimes (preparation for a crime or attempted crime), established by a court verdict that has entered into legal force, provided for by Articles 205.1, part two of Article 205.2, Articles 205.3 - 205.5 , 282.1 - 282.3 and the Criminal Code of the Russian Federation, or at least one of the crimes (preparation for a crime or attempted crime), provided for by articles - and the Criminal Code of the Russian Federation, if their commission is associated with the implementation of terrorist activities, is equated to the establishment by the court of the fact of reporting deliberately false information regarding the obligation to comply with the Constitution of the Russian Federation and the legislation of the Russian Federation.
3. If the documents on the basis of which the decision was made in relation to the person to acquire the citizenship of the Russian Federation were submitted by him simultaneously (together) with the documents for acquiring the citizenship of the Russian Federation by his spouse (wife) and (or) children, or if in relation to the said person , his spouse (wife) and (or) children, a general decision was made on the acquisition of citizenship of the Russian Federation by them and subsequently it was established that such decisions were made in relation to the specified person on the basis of forged documents submitted by him or knowingly false information, the cancellation of the corresponding decision on the acquisition citizenship of the Russian Federation in the part relating to the specified person does not entail the cancellation of the decision to acquire the citizenship of the Russian Federation in the part relating to the spouse and (or) children of the said person.
4) Paragraph four of part one of Article 37 shall be stated as follows:
"in other cases - from the day the person takes the Oath in accordance with Article 11.1 of this Federal Law, unless otherwise provided by this Federal Law and decrees of the President of the Russian Federation.";
The list of reasons entailing the impossibility of a person renouncing his citizenship of a foreign state is determined by the Government of the Russian Federation.
Article 3
The president
Russian Federation
V. PUTIN
Moscow Kremlin
Thank you Hscm
It all started with the fact that I received a letter from a friend. I doubted and went to check. Painfully implausible seemed written in it.
However, the fact remains: “... from January 1, 2014, the so-called. insurance maneuver - reduced from 6 to 2% deductions for the formation of the funded part of the pension. The released 4% will go to finance the insurance part.”
UPDATE! It is very likely that soon the reduction will not be up to two percent, but to zero - see update #3 at the end of the post.
Well, who there asked, from what divert our attention?! There was a bitter emoticon with a wry grin.
To whom it is interesting / not indifferent, welcome under the cut!
So, puffballs. Yes, there is such a law, just quiet, quiet. Directly a mouse under a broom.
To understand what we are talking about, let's clarify the terminology. What are pension savings made of and how are they used?
Let's go to the official website of the Pension Fund of the Russian Federation (I quote from the page For Future Pensioners):
- Insurance part. “The funds of the insurance part of your future pension are fixed on your individual personal account and annually indexed by the state ... Physically, this money is directed to the payment of pensions to current pensioners..»
- Accumulative part. “The funds of the funded part of your future pension are accounted for by the PFR in a special part of your individual personal account. By your decision, they are transferred to one of the management companies or a non-state pension fund for investment.
With the insurance part, everything seems to be clear. Union money is long gone, we support the current pensioners.
The cumulative part raises much more questions. How will it be used to pay pensions to you and me, what can be done with it when we reach retirement age? Digging Further: About Retirement Savings. There you can also download the text of Law No. 360-FZ On the procedure for financing payments from pension savings.
I will not overload the post with quotes, I will take only the starting point.
Article 2. Types of payments made at the expense of pension savings
The following types of payments are made at the expense of pension savings formed in favor of the insured person:
1) a one-time payment of pension savings (hereinafter referred to as a one-time payment);
2) urgent pension payment;
3) funded part old-age labor pension;
4) payment of pension savings to the legal successors of the deceased insured person.
Article 3. Realization of the right of the insured person to payments from pension savings
3. The amount of payments specified in paragraphs 1 - 3 of Article 2 of this Federal Law is determined based on the amount of pension savings accounted for in the special part of the individual personal account or on the pension account of the funded part of the labor pension of the insured person on the day from which the corresponding type is assigned payments.
- there are several schemes pension payments
- they all depend on the storage part
- possible inheritance of pension savings
The first and last points for me became a complete revelation. The question will have to be studied in more detail, despite the fact that our laws are not written for people.
Again. The amount of pension payments depends on the funded part of the pension and it can be inherited. In a rough approximation, this part can be considered as Bank deposit(with certain conditions for receiving money).
What does federal law No. 243 bring us in this context? Yes, nothing special, we just gathered on the sly to take away two-thirds of this contribution. In old age, we will be more dependent on the mercy of the state for the insurance part of the pension and we will be able to leave less for relatives. Even if now many do not believe in the pension system, but we are talking about specific money and they are taking this money from us right now.
There are a lot of those who have never heard about these reforms, whose money will now go in favor of the FIU. Here they counted 162 billion rubles a year. It seems to me that the amount is too big to cover the deficit in the pension budget. But this question will be more interesting to RosPil and others like him.
Purpose of this post- a collective search for the most profitable solution for each of us. Garant's review offers two options: transfer funds to non-state pension funds or choose a management company. It would seem that we are given only two alternatives, either dump from the Pension Fund or agree to a reduction in the funded part.
However, in the very letter that gave impetus to this post, there were such lines
So, before the end of the year (until 12/31/13) you need to go to the district FIU with a passport and pension certificate and write an application to keep the percentage the same.<…>If they tell you that the application form has not been developed, demand to accept your application in the form in which you write it, they are obliged to accept it. An approximate text may be as follows: “From 01.01.2014 I ask that the amount of deductions for the funded part of the labor pension remain at 6%.
Federal Law No. 243-FZ of December 3, 2012 "On Amendments to Certain Legislative Acts of the Russian Federation on Pension Insurance Issues" (as amended on January 1, 2014)
Info-Accountant specialists have prepared editions of a number of federal laws, with amendments and additions that come into force on 01/01/2014:
- Federal Law "On Individual (Personalized) Accounting in the System of Compulsory Pension Insurance"
- Federal Law "On Compulsory Pension Insurance in the Russian Federation"
- Federal Law "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"
It should be noted that for some categories of insured persons, from January 1, 2014, the funded part of the labor pension will be calculated at the rate 2% , and the rest 4% the difference will increase the individual part of the insurance pension rate.
Federal Law of the Russian Federation
dated December 3, 2012 N 243-FZ
"On Amendments to Certain Legislative Acts of the Russian Federation on Issues of Compulsory Pension Insurance"
Adopted by the State Duma on November 23, 2012
Approved by the Federation Council on November 28, 2012
Include in Federal Law No. 27-FZ of April 1, 1996 "On Individual (Personalized) Accounting in the System of Compulsory Pension Insurance" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 1996, No. 14, Article 1401; 2001, No. 44, Article 4149; 2003, N 1, item 13; 2008, N 18, item 1942; 2009, N 30, item 3739; N 52, item 6454; 2010, N 49, item 6409; 2011, N 29, item 4291; N 45, art. 6335; N 49, art. 7037, 7057) the following changes:
1) in the fifth paragraph of Article 1 the words "in the amount determined on the basis of the cost insurance year," shall be replaced by the words "in a fixed amount", the words "and territorial compulsory medical insurance funds" shall be deleted;
2) in Article 6:
Federal Law No. 351-F3 of December 4, 2013 amended subparagraph "a" of paragraph 2 of Article 1
a) in paragraph 2:
add subparagraph 10.1 with the following content:
"10.1) periods of work giving the right to early appointment of an old-age labor pension in accordance with subparagraphs 1-18 of paragraph 1 of Article 27 of the Federal Law of December 17, 2001 N 173-FZ "On labor pensions in the Russian Federation", for which insurance premiums were paid in accordance with the additional tariffs provided for in Article 33.2 of the Federal Law of December 15, 2001 N 167-FZ "On Compulsory Pension Insurance in the Russian Federation";";
b) excluded.
Include in paragraph 1 of Article 36.8 of the Federal Law of May 7, 1998 N 75-FZ "On Non-State Pension Funds" (Collected Legislation of the Russian Federation, 1998, N 19, Art. 2071; 2003, N 2, Art. 166; 2005, N 19, item 1755; 2008, N 18, item 1942; N 30, item 3616; 2009, N 29, item 3619; 2010, N 31, item 4196; 2011, N 29, item 4291; 2012 , N 31, item 4322) the following changes:
1) the third paragraph shall be stated in the following wording:
"In the application for transfer to the Pension Fund of the Russian Federation, the insured person indicates:";
2) add the following paragraphs:
his chosen investment portfolio management company, selected by competition in accordance with the Federal Law of July 24, 2002 N 111-FZ "On investing funds to finance the funded part of labor pensions in the Russian Federation" and having an agreement (s) trust management funds from pension savings with the Pension Fund of the Russian Federation, or an extended investment portfolio of a state management company or an investment portfolio of government valuable papers state management company;
the option chosen by him to implement his pension provision, namely, to allocate 6.0 percent or 2.0 percent of the individual part of the insurance contribution rate to finance the funded part of the labor pension.
Include in the Federal Law of December 15, 2001 N 167-FZ "On Compulsory Pension Insurance in the Russian Federation" (Sobranie Zakonodatelstva Rossiyskoy Federatsii, 2001, N51, Art. 4832; 2002, N 22, Art. 2226; 2003, N 1, 2, 13; 2004, N 30, item 3088; N 49, item 4856; 2005, N 45, item 4585; 2008, N 18, item 1942; 2009, N 1, item 12; N 30, item 3739; N 52, item 6417; 2010, N 40, item 4969; N 42, item 5294; N 50, item 6597; 2011, N 1, item 40, 44; N 45, 6335; N 49, items 7043, 7057; 2012, N 26, item 3447) the following changes:
1) in article 2:
a) in part one, the words "and territorial compulsory medical insurance funds" shall be deleted;
b) in part three, the words "and territorial funds of compulsory medical insurance" shall be deleted;
2) Paragraph eight of Article 3 shall be stated as follows:
"the cost of an insurance year is the amount of money approved by the Government of the Russian Federation, which is determined as the product of the minimum wage established by federal law at the beginning of the financial year and the rate of insurance contributions to the Pension Fund of the Russian Federation established by Part 2 of Article 12 of the Federal Law of July 24 2009 N 212-FZ "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", increased by 12 times, and on the basis of which the volume of interbudgetary transfers from federal budget provided to the budget of the Pension Fund of the Russian Federation for reimbursement of expenses of the Pension Fund of the Russian Federation for the payment of labor pensions in cases provided for by the legislation of the Russian Federation; ";
3) in the first paragraph of clause 1 of Article 7, the words "or a fixed-term employment contract for a period of at least six months" shall be replaced by the words "or a fixed-term employment contract (fixed-term employment contracts) for a duration of at least six months in total during a calendar year";
4) in paragraph 2 of Article 10, the words "and territorial funds of compulsory medical insurance" shall be deleted;
5) in Article 22:
a) excluded;
b) paragraph 2.2 shall be stated as follows:
"2.2. When calculating the insurance premium in a fixed amount paid by the insurers specified in subparagraph 2 of paragraph 1 of Article 6 of this Federal Law, the rates of insurance premiums established by paragraph 2.1 of this Article are applied.";
c) in paragraph 4, the words "and territorial funds of compulsory medical insurance" shall be excluded;
6) paragraph 2 of Article 22.1 shall be stated as follows:
"2. The insurers specified in Article 6 of this Federal Law in respect of insured persons from among foreign citizens or stateless persons temporarily residing in the territory of the Russian Federation, as well as foreign citizens or stateless persons (with the exception of highly qualified specialists in accordance with the Federal Law of July 25, 2002 N 115-FZ "On the legal status of foreign citizens in the Russian Federation"), temporarily residing in the territory of the Russian Federation, who have concluded an employment contract for an indefinite period or a fixed-term employment contract (fixed-term employment contracts) lasting at least six months in in total during a calendar year, pay insurance premiums at the rate established by this Federal Law for citizens of the Russian Federation to finance the insurance part of a labor pension, regardless of the year of birth of the said insured persons.
7) in Article 28:
a) in paragraph 1, the words "in the amount determined on the basis of the cost of the insurance year" shall be replaced by the words "in a fixed amount", the words "and territorial compulsory medical insurance funds" shall be deleted;
b) in clause 2 the words "Cost of the insurance year" shall be replaced by the words "Fixed amount of the insurance premium", the words "and territorial compulsory medical insurance funds" shall be deleted;
8) in paragraph 1 of Article 29:
a) in subparagraph 2, the words "and territorial compulsory medical insurance funds" shall be deleted;
b) subparagraph 3 shall be stated in the following wording:
"3) insured persons who, as policyholders, pay insurance premiums in a fixed amount, in the part exceeding this amount;";
9) excluded;
10) excluded;
11) supplement Article 33.2 with the following content:
"Article 33.2. Additional rates of insurance premiums for certain categories of policyholders from January 1, 2013
1. For policyholders specified in subparagraph 1 of paragraph 1 of Article 6 of this Federal Law, in respect of payments and other remuneration in favor of insured persons employed in the relevant types of work specified in subparagraph 1 of paragraph 1 of Article 27 of Federal Law No. of December 17, 2001 173-FZ "On labor pensions in the Russian Federation", the following additional rates of insurance premiums for financing the insurance part of labor pensions are applied from January 1, 2013:
2. For policyholders specified in subparagraph 1 of paragraph 1 of Article 6 of this Federal Law, in respect of payments and other remuneration in favor of insured persons employed in the relevant types of work specified in subparagraphs 2-18 of paragraph 1 of Article 27 of the Federal Law of December 17, 2001 of the year N 173-FZ "On labor pensions in the Russian Federation", the following additional rates of insurance premiums for financing the insurance part of the labor pension are applied from January 1, 2013:
3. When calculating insurance premiums at additional rates established by this article, the provisions of parts 4 and 5 of article 8 of Federal Law No. 212-FZ of July 24, 2009 "On insurance premiums to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Fund compulsory health insurance" does not apply.
4. Insurers are exempted from paying insurance premiums to the Pension Fund of the Russian Federation at additional rates established by paragraphs 1 and 2 of this article, based on the results of a special assessment of working conditions carried out in the manner established by a separate federal law.";
12) is excluded.
Include in the Federal Law of December 17, 2001 N 173-FZ "On labor pensions in the Russian Federation" (Collected Legislation of the Russian Federation, 2001, N 52, art. 4920; 2003, N 1, art. 13; N 48, art. 4587; 2004, N 35, item 3607; 2005, N 8, item 605; 2006, N 23, item 2377; 2007, N 40, item 4711; N 45, item 5421; N 49, item 6073; 2008, N 30, item 3612; N 52, item 6224; 2009, N 18, item 2152; N 27, item 3265; N 30, item 3739; N 52, item 6454; 2010, N 31, item 4196; 2011, N 27, item 3880; N 49, item 7037, 7057) the following changes:
1) in paragraph 12 of Article 9 the words "before recalculation" shall be replaced by the words "before adjustment";
2) in paragraph 3 of Article 12 the words "not less than the cost of the insurance year, determined" shall be replaced by the words "not less than the fixed amount of the insurance premium for compulsory pension insurance, determined", the words "less than the cost of the insurance year" shall be replaced by the words "less than the fixed amount of the insurance premium by compulsory pension insurance";
3) in Article 14:
a) paragraph five of clause 23 after the words "expected payment period" shall be supplemented with the words "funded part";
b) add paragraph 23.1 with the following content:
"23.1. When assigning the funded part of an old-age labor pension at a later age than provided for in paragraph 1 of Article 7 of this Federal Law, the expected period for the payment of the funded part of the old-age labor pension used to calculate the amount of the funded part of the old-age labor pension (paragraph 23 of this article), is reduced by one year for each full year that has elapsed from the day of reaching the specified age, but not earlier than from the date of acquiring the right to assign the funded part of the labor old-age pension. for calculating the amount of the funded part of the old-age labor pension, cannot be less than 14 years (168 months).";
c) add paragraph 23.2 with the following content:
"23.2. When adjusting the funded part of the labor old-age pension in accordance with Clause 8 of Article 17 of this Federal Law, the expected period for the payment of the funded part of the labor old-age pension (Clause 23 of this Article) is reduced by one year for each full year that has elapsed from the day the funded part of the old-age labor pension, while the specified period, including taking into account its reduction in the case provided for in clause 23.1 of this article, cannot be less than 14 years (168 months).";
4) in paragraph seven of Clause 8 of Article 17 the words "of the old-age labor pension used to calculate the amount of the funded part of the said pension determined by federal law (Item 4 of Article 32 of this Federal Law)" shall be replaced by the words "of the funded part of the labor old-age pension used for calculation of the amount of the funded part of the old-age labor pension (clauses 23 and 23.1 of Article 14 of this Federal Law)";
5) Clause 5 of Article 20 shall be declared invalid;
6) in Article 32:
a) in paragraph 2, the words "the insurance part of the labor old-age pension is determined" shall be replaced by the words "the insurance part of the labor old-age pension and the funded part of the labor old-age pension are determined";
b) in paragraph 4:
the first paragraph shall be amended as follows:
"4. Until January 1, 2016, the expected period for paying the funded part of the labor old-age pension used to calculate the amount of the funded part of the labor old-age pension (paragraphs 23 - 23.2 of Article 14 of this Federal Law) is determined in accordance with paragraphs 1-3 of this Article .";
in the second paragraph, the words "2013" shall be replaced by the words "2016";
add the following paragraph:
"The procedure for determining the expected period for the payment of the funded part of the old-age labor pension, provided for in Clauses 23.1 and 23.2 of Article 14 of this Federal Law, is used to calculate the amount of the funded part of the old-age labor pension for persons who have acquired the right to assign the funded part of the old-age labor pension starting from January 1 2002.".
Article 31 of the Federal Law of July 24, 2002 N 111-FZ "On investing funds to finance the funded part of labor pensions in the Russian Federation" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2002, N 30, Art. 3028; 2003, N 1, Art. 13 ; 2008, N 18, item 1942; 2009, N 29, item 3619; 2010, N 31, item 4196; 2011, N 29, item 4291) shall be supplemented with paragraph 1.1 of the following content:
"1.1. Insured persons born in 1967 and younger who, as of December 31, 2013, in accordance with the procedure established by Federal Law No. 75-FZ of May 7, 1998 "On Non-State Pension Funds" and this Federal Law, have entered into an agreement on compulsory pension insurance and applied for transfer to a non-state pension fund or applied for the choice of an investment portfolio of a management company, an extended investment portfolio of a state management company or an investment portfolio of government securities of a state management company, when choosing from January 1, 2014 and later the formation of an accumulative part of the labor pension through the Pension Fund of the Russian Federation, provided for by subparagraph 3 of paragraph 1 of this article, in the event of choosing an expanded investment portfolio of a state management company or an investment portfolio of government securities of the state administration The supporting company is additionally entitled to simultaneously choose the option of its pension provision, namely, to allocate 6.0 percent or 2.0 percent of the individual part of the insurance contribution rate to finance the funded part of the labor pension.
Include in the Federal Law of July 24, 2009 N 212-FZ "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" (Sobranie Zakonodatelstva Rossiyskoy Federatsii, 2009, N 30, Art. 3738; 2010, N 31, item 4196; N 40, item 4969; N 42, item 5294; N 49, item 6409; N 50, item 6597; 2011, N 1, item 44; N 27, item 3880; N 45, item 6335; N 49, item 7017, 7043, 7057; 2012, N 26, item 3447) the following changes:
1) Article 13 shall be declared invalid;
2) in Article 14:
a) part 1 shall be stated in the following wording:
"1. Payers of insurance premiums specified in Clause 2 of Part 1 of Article 5 of this Federal Law shall pay the corresponding insurance premiums to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund in fixed amounts determined in accordance with Parts 1.1 and 1.2 of this Article." ;
b) add part 1.1 with the following content:
"1.1. The fixed amount of the insurance premium for compulsory pension insurance is determined as the product of two times 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 Pension Fund of the Russian Federation, established by paragraph 1 of Part 2 of Article 12 of this Federal Law, magnified 12 times.";
c) add part 1.2 with the following content:
"1.2. The fixed amount of the insurance premium for compulsory health insurance 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 Federal Compulsory Medical Insurance Fund, established by clause 3 of part 2 of Article 12 of this Federal Law, magnified 12 times.";
d) Part 2 shall be stated as follows:
"2. The heads of peasant (farmer) farms pay the appropriate insurance premiums to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund in a fixed amount for themselves and for each member of the peasant (farm) farm. At the same time, the fixed amount of the insurance premium for each relevant type of compulsory social insurance is defined as the product of a fixed amount of the insurance premium and the number of all members of the peasant (farm) economy, including the head of the peasant (farm) economy.
e) in part 3 the words "the amount of insurance premiums" shall be replaced by the words "a fixed amount of insurance premiums", the words "based on the cost of the insurance year" shall be deleted;
f) in part 4.1 the words "amount of insurance premiums" shall be replaced by the words "a fixed amount of insurance premiums", the words "based on the cost of an insurance year" shall be deleted;
g) add part 6 of the following content:
"6. 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 pension insurance and compulsory health insurance in fixed amounts for the periods specified in Subclauses 1 (in terms of military service for call), 3, 6-8 of paragraph 1 of article 11 of the Federal Law of December 17, 2001 N 173-FZ "On labor pensions in the Russian Federation", during which they did not carry out the relevant activity, subject to the submission of documents confirming the absence of activity in specified periods.";
h) add part 7 of the following content:
"7. If during the billing period the payers of insurance premiums, who are entitled to exemption from payment of insurance premiums on the basis of part 6 of this article, carried out the relevant activity, such payers pay insurance premiums for compulsory pension insurance and compulsory medical insurance in fixed amounts in proportion to the number of calendar months during which they carried out the relevant activity.";
3) paragraph 13 of part 1 of Article 29 shall be stated as follows:
"13) to determine by calculation the fixed amounts of insurance premiums payable (transferred) to state off-budget funds by the payers of insurance premiums specified in Clause 2 of Part 1 of Article 5 of this Federal Law.";
4) in Article 58.2:
a) in the title the words "in 2012-2013" shall be replaced by the words "in 2012-2015";
b) in Part 1 the words "In 2012-2013" shall be replaced by the words "In 2012-2015";
c) in Part 2 the words "In 2012-2013" shall be replaced by the words "In 2012-2015";
5) add Article 58.3 with the following content:
"Article 58.3. Additional rates of insurance premiums for certain categories of payers of insurance premiums from January 1, 2013
1. For payers of insurance premiums specified in Clause 1 of Part 1 of Article 5 of this Federal Law in respect of payments and other remuneration in favor of individuals employed in the types of work specified in Subclause 1 of Clause 1 of Article 27 of the Federal Law of December 17, 2001 N 173-FZ "On labor pensions in the Russian Federation", the following additional rates of insurance contributions to the Pension Fund of the Russian Federation are applied from January 1, 2013:
2. For payers of insurance premiums specified in paragraph 1 of part 1 of Article 5 of this Federal Law in respect of payments and other remuneration in favor of individuals employed in the types of work specified in subparagraphs 2-18 of paragraph 1 of Article 27 of the Federal Law of December 17 2001 N 173-FZ "On labor pensions in the Russian Federation", the following additional rates of insurance contributions to the Pension Fund of the Russian Federation are applied from January 1, 2013:
3. When calculating insurance premiums for additional rates established by this article, the provisions of Parts 4 and 5 of Article 8 of this Federal Law shall not apply.
4. Payers of insurance premiums are exempted from paying insurance premiums to the Pension Fund of the Russian Federation at additional rates established by parts 1 and 2 of this article, based on the results of a special assessment of working conditions carried out in the manner established by a separate federal law.
5. Control over compliance with the requirements established by this article is carried out, among other things, on the basis of reports submitted by payers of insurance premiums paying additional rates of insurance premiums to the Pension Fund of the Russian Federation, including in electronic form, in accordance with Article 15 of this Federal Law .".
Subparagraph "e" of paragraph 18 of Article 28 of the Federal Law of July 24, 2009 N 213-FZ "On Amending Certain Legislative Acts of the Russian Federation and Recognizing Certain Legislative Acts (Provisions of Legislative Acts) of the Russian Federation as Invalid in Connection with the Adoption of the Federal Law" 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 and the Territorial Compulsory Medical Insurance Funds" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2009, N 30, Article 3739) shall be declared invalid.
Part 3 of Article 2 of Federal Law No. 126-FZ of June 4, 2011 "On Pension Guarantees for Certain Categories of Citizens" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2011, No. 23, Art. 3266) shall be amended as follows:
"3. The cost of the insurance year is annually approved by the Government of the Russian Federation.".
Include in Article 2 of the Federal Law of June 25, 2012 N 94-FZ "On Amending Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2012, N 26, Art. 3447) the following changes:
1) in paragraph seven of subparagraph "b" of paragraph 16 the words "in the amount determined on the basis of the cost of the insurance year" shall be replaced by the words "in a fixed amount";
2) in the fourth paragraph of subparagraph "c" of paragraph 24 the words "in the amount determined on the basis of the cost of the insurance year" shall be replaced by the words "in a fixed amount".
1. This Federal Law shall enter into force on January 1, 2013, except for the provisions for which this article establishes other dates for their entry into force.
2. No longer valid.
3. Article 9 of this Federal Law shall enter into force on the day of the official publication of this Federal Law.
President of Russian Federation
V. Putin
