Payers of insurance premiums must still submit reports to two funds: the Pension Fund of the Russian Federation and the Social Insurance Fund of the Russian Federation, but the timing and composition of the reports have become different.

Reports to the Pension Fund must now be submitted no later than the 15th day of the second calendar month following the reporting period (quarter, half-year, nine months and calendar year). Thus, the last dates for submitting reports in 2011 are February 15, May 16, August 15 and November 15.

Since 2011, quarterly it is necessary to submit not only calculations for insurance contributions to the Pension Fund, FFOMS and TFOMS, but also information on personalized accounting in the “one window” mode, which will allow employers to save time. Let us recall that in 2010 such information was submitted once every six months, in 2009 and earlier - once a year. Submission of accounting information more than once a year is caused by the need to more often update and replenish information about the pension rights of citizens, including the funded component of their future labor pension. This, in turn, will affect the completeness of data on the pension rights of insured persons taken into account when assigning them a pension.

In 2011, insurance premium rates also changed. Let us recall that in 2010, insurance premium rates were maintained at the 2009 level. Employers continued to pay a combined tariff of 26%, of which 20% went to the Pension Fund, 2.9% to the Social Insurance Fund, 1.1% to the Federal Compulsory Compulsory Medical Insurance Fund, and 2.0% to the Federal Compulsory Compulsory Medical Insurance Fund.

In 2011, according to the law, the insurance premium rate increased to 34%. Of these, employers will pay 26% to the Pension Fund of the Russian Federation, 2.9% to the Social Insurance Fund of the Russian Federation, 3.1% and 2% to the Federal and territorial compulsory health insurance funds, respectively.

In addition, the base subject to insurance premiums for each employee is indexed, that is, the maximum annual earnings from which insurance premiums are paid. It increased from 415 thousand rubles to 463 thousand rubles.

In addition, since the beginning of 2011, the list of those who are entitled to a reduced insurance premium rate has changed. This list now additionally includes the following organizations:

Economic societies created after August 13, 2009 by budgetary scientific institutions;

Organizations and individual entrepreneurs with resident status of a technology-innovation special economic zone;

Organizations operating in the field of information technology, subject to compliance with the conditions established by the legislation on insurance premiums.

In 2011-2014, reduced insurance premium rates are established for organizations and individual entrepreneurs engaged in the production, production and publication of mass media. The benefits will apply to organizations and individual entrepreneurs using a simplified taxation system and operating in the industrial and social spheres. Benefits are provided for certain types of economic activity in the production sector and the provision of social services.

Since 2011, the law has provided for reduced tariffs for organizations that have received the status of project participants to carry out research, development and commercialization of their results in accordance with the Federal Law “On the Skolkovo Innovation Center”.

In addition, since 2011, employers whose number of employees as of January 1, 2011 will be more than 50 people must submit reports in electronic form with an electronic digital signature (in 2010 this norm was more than 100 people). The introduction of electronic document flow between policyholders and Pension Fund bodies reduces labor costs of both organizations and territorial Pension Fund bodies when receiving and processing reports, and ensures the timeliness and efficiency of reporting by policyholders.

Let us recall that from January 1, 2010, all Russian employers, instead of the single social tax to the Federal Budget, pay insurance contributions to the budgets of the Pension Fund, compulsory medical and social insurance funds. At the same time, control over the correctness of calculation and payment of insurance contributions for compulsory pension insurance and compulsory health insurance is carried out by the Pension Fund and its territorial bodies, and of contributions received into the social insurance system by the Social Insurance Fund.

This made it possible to make a transition to insurance principles and combine, in the person of the Pension Fund, the functions of a payment administrator and an insurer for compulsory pension insurance, thereby ensuring personalized accounting of the pension rights of all working citizens. The Pension Fund, in turn, in the coming year will continue to improve the mechanisms for administering insurance premiums using the latest technologies and software and hardware systems, which will bring work with Russian employers to a higher level of quality.

_____________________________

* 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 and territorial compulsory medical insurance funds” (including amendments and additions).

** If the last day of the period falls on a weekend or non-working holiday, then the end of the period is considered to be the next working day following it.

Information from the Russian Pension Fund dated January 11, 2011 “Changes for insurance premium payers in 2011”

The text of the information is posted on the website of the Russian Pension Fund on the Internet (http://www.pfrf.ru)

Document overview

As before, payers must submit reports to the Pension Fund of Russia and the Federal Tax Service of Russia.

However, information must now be sent to the Pension Fund no later than the 15th day of the second calendar month following the reporting period. Thus, the last dates for data transmission in 2011 are February 15, May 16, August 15 and November 15.

Since 2011, it is necessary to submit quarterly not only calculations of contributions, but also information on personalized accounting in the “one window” mode.

The insurance premium rate increased to 34%. Of this, employers must pay 26% to the Pension Fund, 2.9% to the Federal Social Insurance Fund of Russia, 3.1% and 2% to the Federal Compulsory Compulsory Medical Insurance Fund and the Federal Compulsory Compulsory Compulsory Medical Insurance Fund.

The taxable base of each employee is indexed. We are talking about the maximum annual earnings. It grew from 415 to 463 thousand rubles.

The list of those eligible for a reduced tariff has been clarified. Business societies created after August 13, 2009 by budget-funded scientific institutions are included; residents of the technology-innovation special economic zone; organizations engaged in activities in the field of information technology.

Kulyukina N. A. Expert of the magazine “Simplified”

In just over a month, organizations and entrepreneurs using the simplified tax system will for the first time calculate from payments to their employees contributions for compulsory social insurance for temporary disability and in connection with maternity, as well as for compulsory health insurance. And new tariffs will apply to pension contributions from 2011. This means it’s time to talk in detail about the procedure for calculating and paying contributions to extra-budgetary funds

This issue is regulated by Federal Law No. 212-FZ of July 24, 2009 (hereinafter referred to as Law No. 212-FZ). Payers of contributions are (Article 5 of Law No. 212-FZ):

• - persons making payments and other rewards to citizens;
• - individual entrepreneurs and some other persons.

Both categories of payers calculate contributions differently, so we will first look at how contributions are calculated from payments to individuals, and then we will pay attention to individual entrepreneurs. By the way, if an entrepreneur has employees or makes payments to other individuals, he simultaneously belongs to both the first and second groups of payers and, accordingly, must calculate and pay contributions on two grounds at once.

Contributions for persons making payments to individuals

So, organizations and entrepreneurs using the simplified tax system in 2010 calculated and paid only contributions to compulsory pension insurance from payments in favor of employees, and at a preferential rate (subclause 2, clause 2, article 57 of Law No. 212-FZ). From 2011, they will have to make additional contributions to compulsory social insurance in case of temporary disability and in connection with maternity (to the Social Insurance Fund), as well as to compulsory health insurance (to the federal and territorial compulsory medical insurance funds). Looking ahead, let's say that in 2011 the rates for all types of contributions are the same as for “general regime” ones.

What payments to individuals are subject to...

First of all, you need to figure out which payments are subject to them, which ones are not, and how to calculate the base for their calculation.

Subject to insurance premiums are recognized (clause 1, article 7 of Law No. 212-FZ):

• income paid to individuals under employment and civil law contracts, the subject of which is the performance of work or the provision of services;
• payments to citizens under copyright contracts, on the alienation of the exclusive right to works of science, literature or art, publishing license agreements and agreements on granting the right to use works of science, literature or art;
• other remuneration to individuals subject to compulsory social insurance in accordance with federal laws on specific types of compulsory social insurance (for organizations).

Remunerations under contracts with entrepreneurs, lawyers or notaries engaged in private practice are not subject to insurance premiums. Also, contributions are not charged for payments (clauses 3 and 4 of Article 7 of Law No. 212-FZ):

• under civil law contracts on the transfer of ownership or other proprietary rights to property (property rights);
• under agreements related to the transfer of property (property rights) for use, except for copyright agreements, agreements on the alienation of the exclusive right to works of science, literature, art, publishing license agreements and agreements on granting the right to use a work of science, literature or art;
• accrued to foreign citizens and stateless persons working under employment contracts in separate units outside Russia or operating abroad under civil law contracts.

For example, there is no need to charge contributions from payments under a lease agreement concluded with an individual

IN base for calculating insurance premiums all payments and rewards related to the object of taxation are included (clause 1, article 8 of Law No. 212-FZ). It is determined for each individual separately. The base is calculated on a cumulative basis from the beginning of the billing period for each calendar month.

On a note

When determining the base for insurance premiums, the income of individuals received under copyright contracts can be reduced by the amount of expenses actually incurred and documented. This refers to agreements on the alienation of the exclusive right to works of science, literature, art, a publishing license agreement and an agreement on the granting of the right to use a work of science, literature or art.

If supporting documents are missing, the deduction is made in the amount determined as a percentage of income in accordance with paragraph 7 of Article 8 of Law No. 212-FZ. But at the same time it will not be possible to reduce the base for calculating contributions both for documented expenses and for expenses within the established standard

Note: income limit of each individual, subject to insurance premiums, is RUB 415,000. There is no need to accrue contributions for an amount of income exceeding 415,000 rubles (Clause 4, Article 8 of Law No. 212-FZ).

The calculation period for insurance premiums is the calendar year (Clause 1, Article 10 of Law No. 212-FZ)

Starting from 2011, the maximum base for calculating insurance premiums will be indexed annually. In this case, the amount of the indexed amount is rounded to the nearest thousand rubles. Amount 500 rub. and more is rounded to the nearest thousand rubles, and the amount is less than 500 rubles. discarded. Note that the provisions on rounding the base for calculating insurance premiums were included in paragraph 5 of Article 8 of Law No. 212-FZ by Federal Law No. 272-FZ of October 16, 2010.

As of the date the issue was signed for publication, the indexation coefficient for 2011 had not been established. Information about it will be additionally posted on the website www.26-2.ru

Payments in kind are also taken into account in the base for calculating insurance premiums. Moreover, their size is determined based on the cost of goods, works or services specified in the contract. Please note that the price includes VAT (for excisable goods - also the amount of excise taxes).

The date of receipt of income by an individual is the date of its accrual, regardless of the moment of actual payment (Clause 1, Article 11 of Law No. 212-FZ).

...and which ones are not

Income that is not reflected in the base for insurance premiums is listed in Article 9 of Law No. 212-FZ. These include, in particular:

• state benefits paid in accordance with the law;
• compensation established by law related to the dismissal of employees (except for compensation for unused vacation);
• the cost of uniforms and uniforms issued to employees in accordance with the law, as well as to civil servants of federal government bodies free of charge or with partial payment and remaining for their personal permanent use;
• tuition fees for basic and additional professional educational programs, including for vocational training and retraining of workers;
• amounts paid by organizations and individual entrepreneurs to employees to reimburse the costs of paying interest on loans (credits) for the purchase or construction of residential premises, etc.

It is worth mentioning separately about the one-time financial assistance . It is not subject to insurance premiums if paid (subclause 3, clause 1, article 9 of Law No. 212-FZ):

• citizens in connection with a natural disaster or other emergency in order to compensate for material damage or harm to health, as well as citizens affected by terrorist attacks in Russia;
• to an employee in connection with the death of a member of his family;
• to employees (parents, adoptive parents, guardians) at the birth (adoption) of a child, but not more than 50,000 rubles. for each child. Please note that financial assistance must be issued within the first year after the birth or adoption of a child. Otherwise, it is included in the insurance premium base in the general manner.

Financial assistance provided for other reasons is not reflected in the database in an amount not exceeding 4,000 rubles. per employee for the billing period (subclause 11, clause 1, article 9 of Law No. 212-FZ).

Most of the payments specified in Article 9 of Law No. 212-FZ are not subject to all insurance premiums. However, there are also incomes that are not subject to certain types of contributions.

Thus, contributions to the Pension Fund of the Russian Federation are not transferred from the salary and other payments received by prosecutors, investigators, judges of federal courts and justices of the peace (subclause 1, clause 3, article 9 of Law No. 212-FZ). However, from these payments contributions are calculated for compulsory social insurance for temporary disability and in connection with maternity, as well as for compulsory health insurance.

Contributions to the Social Insurance Fund are not subject to remuneration paid to citizens under civil law contracts, including copyright contracts, on the alienation of the exclusive right to works of science, literature or art, a publishing license agreement and an agreement on granting the right to use a work of science, literature or art (Subclause 2, Clause 3, Article 9 of Law No. 212-FZ). But other types of insurance contributions (for compulsory pension insurance and health insurance) are charged on these payments in the general manner. One important point. If the relationship with the employee is essentially labor, and the employer, despite this, has concluded a civil contract with him, then most likely disagreements will arise with the Social Insurance Fund, which will have to be resolved in court.

What tariffs should be calculated?

As already mentioned, during 2010, organizations and individual entrepreneurs using the simplified tax system transferred contributions from payments to employees only to the Pension Fund in the amount of 14% (subclause 2, clause 2, article 57 of Law No. 212-FZ). However, from 2011 the transition period ends, and they will have to pay contributions at the following rates (clause 2 of article 12 of Law No. 212-FZ):

• to the Pension Fund of the Russian Federation - 26%;
• Social Insurance Fund of the Russian Federation - 2.9%;
• Federal Compulsory Medical Insurance Fund - 3.1%;
• territorial funds of compulsory medical insurance of the Russian Federation - 2.0%.

Insurance premium rate - the amount of insurance premium per unit of measurement of the base for insurance premiums (Clause 1, Article 12 of Law No. 212-FZ)

In this case, from payments to persons born in 1967 and younger, pension contributions are distributed in the following order (clause 2.1 of Article 22 of the Federal Law of December 15, 2001 No. 167-FZ):

• Contributions to the insurance part of the labor pension are transferred at a rate of 20%.
• 6% - for the funded part of the labor pension.

Clause 2.1 was put into effect by subclause “b” of clause 19 of Article 27 of the Federal Law of July 24, 2009 No. 213-FZ and comes into force on January 1, 2011

Contributions to the Pension Fund from payments to persons born in 1966 and older are fully transferred to the insurance part of the labor pension.

Thus, the total insurance rate in 2011 for payments to individuals will be 34%.

From January 1, 2012, insurance premiums for compulsory health insurance will be distributed differently:

• in the Federal Compulsory Medical Insurance Fund - 5.1%;
• TFOMS - 0%.

In what order should I pay?

Insurance premiums are calculated and paid separately to each extra-budgetary fund. Organizations and individual entrepreneurs have the right to reduce contributions to compulsory social insurance in case of temporary disability and in connection with maternity, transferred to the Social Insurance Fund, by the costs incurred for the payment of compulsory insurance coverage for the specified type of compulsory social insurance.

Let us recall that in 2010, the “simplified people” did not transfer contributions to the Social Insurance Fund, so they had to pay insurance benefits first from their own funds, and then submit documents to the fund and expect compensation from it. Now the situation will change.

Insurance premiums are transferred at the end of each month. Mandatory payments are calculated based on the amount of payments accrued from the beginning of the billing period (that is, the year) until the end of the corresponding calendar month, and the tariffs of insurance premiums. From the result obtained, the amounts of monthly obligatory payments calculated from the beginning of the billing period to the previous calendar month inclusive are subtracted.

Thus, the monthly mandatory payment can be calculated using the following formula:

EOP expired = B st × T - EOP pre,

Where EOP expired is the monthly obligatory payment for the past month, subject to payment to the extra-budgetary fund;

B St - the base for insurance premiums, calculated on an accrual basis from the beginning of the billing period to the past month inclusive;

T - the insurance tariff established in Article 12 of Law No. 212-FZ for the corresponding extra-budgetary fund;

EOP pre - monthly mandatory payments accrued from the beginning of the billing period to the expired calendar month.

On a note

For some “simplified people” benefits remain

In 2011, reduced rates for insurance premiums will remain, but only for certain categories of taxpayers, which may also include “simplified” taxpayers. We are talking about business companies that make payments to individuals and were created after August 13, 2009 by budgetary scientific institutions in accordance with Federal Law No. 127-FZ dated August 23, 1996 (subclause 4 of clause 1 of Article 58 of Law No. 212-FZ). Note that in order to be classified as a preferential category, companies must use a simplified system, as well as engage in research and development work, put into practice (implement) the results of intellectual activity (clause 4 of Article 58 of Law No. 212-FZ).

If the established requirements are met, the following insurance rates will apply to them in 2011: in the Pension Fund of the Russian Federation - 8%, FSS of Russia - 2%, FFOMS - 2%, TFOMS - 2%. The aggregate general insurance rate for this category of payers will be 14%

Since the base for insurance premiums is determined for each individual separately, organizations and individual entrepreneurs must keep records of payments and remunerations, as well as the amount of insurance premiums in relation to each citizen in whose favor the payments were made. For this purpose, in the joint letter of the Pension Fund of Russia dated January 26, 2010 No. AD-30-24/691 and the Federal Insurance Service of Russia dated January 14, 2010 No. 02-03-08/08-56P, a form of an individual accounting card for the amounts of accrued payments (other remunerations) and insurance contributions was proposed . Please note that this form is only recommended, and if for some reason the accountant is not satisfied with it, he can develop his own.

Read about the new rules for reimbursement of social benefits by taxpayers using the simplified tax system in one of the upcoming issues

Monthly mandatory payments are transferred to extra-budgetary funds for all citizens who received payments in the past month, in the total amount. They are paid in separate payment orders to the Pension Fund, Social Insurance Fund, FFOMS and TFOMS. Please note that for pension contributions to the insurance and funded parts of the labor pension, two different payment orders are drawn up.

Please note: insurance premiums are transferred to extra-budgetary funds in full rubles (clause 7, article 15 of Law No. 212-FZ). Amount less than 50 kopecks. is discarded, and the amount is 50 kopecks. and more is rounded to the nearest ruble.

The monthly obligatory payment must be made no later than the 15th day of the month following the month for which it was accrued (Clause 5, Article 15 of Law No. 212-FZ). Moreover, if the 15th falls on a weekend or holiday, the deadline for payment is the next working day (Clause 7, Article 4 of Law No. 212-FZ).

Example 1

Let's calculate the amount of insurance premiums that Dracaena LLC, which uses the simplified tax system, will have to pay to the budget for January - March 2011. Payments to employees for this period are reflected in table. 1. State social benefits were not issued.

Table 1. Payments to employees of Dracena LLC working under employment contracts for January - March 2011

Code	Payment type	Type of contributions
392 1 02 02010 06 1000 160	Insurance premiums	For compulsory pension insurance, credited to the Pension Fund for payment of the insurance part of the labor pension
392 1 02 02010 06 2000 160	Penalty
392 1 02 02010 06 3000 160	Fines
392 1 02 02020 06 1000 160	Insurance premiums	On compulsory pension funds, credited to the Pension Fund for payment of the funded part of the labor pension
392 1 02 02020 06 2000 160	Penalty
392 1 02 02020 06 3000 160	Fines
392 1 02 02100 06 1000 160	Insurance premiums	On compulsory pension insurance in the amount determined based on the cost of the insurance year, credited to the Pension Fund for payment of the insurance part of the labor pension
392 1 02 02100 06 2000 160	Penalty
392 1 02 02100 06 3000 160	Fines
392 1 02 02110 06 1000 160	Insurance premiums	On compulsory pension insurance in the amount determined based on the cost of the insurance year, credited to the Pension Fund for the payment of the funded part of the labor pension
392 1 02 02110 06 2000 160	Penalty
392 1 02 02110 06 3000 160	Fines
393 1 02 02090 07 1000 160	Insurance premiums	For compulsory social insurance in case of temporary disability and in connection with maternity
393 1 02 02090 07 2000 160	Penalty
393 1 02 02090 07 3000 160	Fines
392 1 02 02100 08 1000 160	Insurance premiums	For compulsory medical insurance in the budget of the Federal Compulsory Medical Insurance Fund
392 1 02 02100 08 2000 160	Penalty
392 1 02 02100 08 3000 160	Fines
392 1 02 02110 09 1000 160	Insurance premiums	For compulsory health insurance in the budgets of territorial compulsory medical insurance funds
392 1 02 02110 09 2000 160	Penalty
392 1 02 02110 09 3000 160	Fines

Let's calculate the base for calculating insurance premiums:

1) January:

• Vasiliev P.N. - 45,000 rub. (35,000 rub. + 10,000 rub.);
• Gorin R.A. - 36,000 rub. (32,000 rub. + 4,000 rub.);
• Romashina D.P. - 35,000 rub. (30,000 rub. + 5,000 rub.);

2) January February :

• Vasiliev P.N. - 92,000 rub. (45,000 rub. + 35,000 rub. + 12,000 rub.);
• Gorin R.A. - 75,000 rub. (36,000 rub. + 32,000 rub. + 7,000 rub.);
• Romashina D.P. - 68,000 rub. (35,000 rub. + 30,000 rub. + 3,000 rub.);

3) January March:

• Vasiliev P.N. - 127,000 rub. (92,000 rub. + 35,000 rub.);
• Gorin R.A. - 116,000 rub. (RUB 75,000 + RUB 32,000 + RUB 9,000);
• Romashina D.P. - 110,000 rub. (68,000 rub. + 30,000 rub. + 6,000 rub. + 6,000 rub.).

Let's clarify some points. Firstly, the base for insurance premiums is calculated for each employee as an accrual total from the beginning of the year. Secondly, insurance premiums are charged on bonuses paid for the performance of job duties and provided for in the employment contract. And finally, thirdly, financial assistance not exceeding 4,000 rubles. per employee per billing period, not subject to insurance contributions. Everything above the specified amount is included in the insurance premium base in the general manner.

The calculation of insurance premiums is shown in table. 2 below.

Thus, Dracaena LLC must list:

• pension contributions for the insurance part of the labor pension - 25,900 rubles;
• pension contributions to the funded part - 4260 rubles;
• contributions for compulsory social insurance for temporary disability and in connection with maternity - 3364 rubles;
• contributions for compulsory health insurance to the Federal Compulsory Medical Insurance Fund - 3596 rubles;
• contributions for compulsory health insurance to the Federal Compulsory Compulsory Medical Insurance Fund - 2,320 rubles;

• pension contributions for the insurance part - 26,620 rubles;
• pension contributions to the funded part - 4320 rubles;
• contributions for compulsory social insurance - 3451 rubles;
• contributions for compulsory medical insurance to the Federal Compulsory Medical Insurance Fund - 3689 rubles;
• contributions for compulsory medical insurance to the TFOMS - 2380 rubles;

• pension contributions for the insurance part - 25,700 rubles;
• pension contributions to the funded part - 4980 rubles;
• contributions for compulsory social insurance - 3422 rubles;
• contributions for compulsory medical insurance to the Federal Compulsory Medical Insurance Fund - 3658 rubles;
• contributions for compulsory medical insurance to the TFOMS - 2360 rubles.

Table 2. Calculation of insurance premiums from payments to employees of Dracena LLC for January - March 2011

Full name of the employee	Contributions to the Pension Fund		Contributions to the Social Insurance Fund	Contributions to the FFOMS	Contributions to the TFOMS
	insurance part	accumulative part
For January
Vasiliev P.N.	11,700 rub. (RUB 45,000 × 26%)	-	1305 rub. (RUB 45,000 × 2.9%)	1395 rub. (RUB 45,000 × 3.1%)	900 rub. (RUB 45,000 × 2.0%)
Gorin R.A.	7200 rub. (RUB 36,000 × 20%)	2160 rub. (RUB 36,000 × 6%)	1044 rub. (RUB 36,000 × 2.9%)	1116 rub. (RUB 36,000 × 3.1%)	720 rub. (RUB 36,000 × 2.0%)
Romashina D.P.	7000 rub. (RUB 35,000 × 20%)	2100 rub. (RUB 35,000 × 6%)	1015 rub. (RUB 35,000 × 2.9%)	1085 rub. (RUB 35,000 × 3.1%)	700 rub. (RUB 35,000 × 2.0%)
Total for January	RUB 25,900	4260 rub.	3364 rub.	3596 rub.	2320 rub.
For February
Vasiliev P.N.	RUB 12,220 (92,000 rubles × 26% - 11,700 rubles)	-	1363 rub. (RUB 92,000 × 2.9% - RUB 1,305)	1457 rub. (RUB 92,000 × 3.1% - RUB 1,395)	940 rub. (92,000 rub. × 2.0% - 900 rub.)
Gorin R.A.	7800 rub. (RUB 75,000 × 20% - RUB 7,200)	2340 rub. (RUB 75,000 × 6% - RUB 2,160)	1131 rub. (RUB 75,000 × 2.9% - RUB 1,044)	1209 rub. (RUB 75,000 × 3.1% - RUB 1,116)	780 rub. (RUB 75,000 × 2.0% - RUB 720)
Romashina D.P.	6600 rub. (RUB 68,000 × 20% - RUB 7,000)	1980 rub. (RUB 68,000 × 6% - RUB 2,100)	957 rub. (RUB 68,000 × 2.9% - RUB 1,015)	1023 rub. (RUB 68,000 × 3.1% - RUB 1,085)	660 rub. (RUB 68,000 × 2.0% - RUB 700)
Total for February	RUB 26,620	4320 rub.	3451 rub.	3689 rub.	2380 rub.
For March
Vasiliev P.N.	9100 rub. (RUB 127,000 × 26% - RUB 11,700 - RUB 12,220)	-	1015 rub. (RUB 127,000 × 2.9% - RUB 1,305 - RUB 1,363)	1085 rub. (RUB 127,000 × 3.1% - RUB 1,395 - RUB 1,457)	700 rub. (RUB 127,000 × 2.0% - RUB 900 - RUB 940)
Gorin R.A.	8200 rub. (RUB 116,000 × 20% - RUB 7,200 - RUB 7,800)	2460 rub. (RUB 116,000 × 6% - RUB 2,160 - RUB 2,340)	1189 rub. (RUB 116,000 × 2.9% - RUB 1,044 - RUB 1,131)	1271 rub. (RUB 116,000 × 3.1% - RUB 1,116 - RUB 1,209)	820 rub. (RUB 116,000 × 2.0% - RUB 720 - RUB 780)
Romashina D.P.	8400 rub. (RUB 110,000 × 20% - RUB 7,000 - RUB 6,600)	2520 rub. (RUB 110,000 × 6% - RUB 2,100 - RUB 1,980)	1218 rub. (RUB 110,000 × 2.9% - RUB 1,015 - RUB 957)	1302 rub. (RUB 110,000 × 3.1% - RUB 1,085 - RUB 1,023)	840 rub. (RUB 110,000 × 2.0% - RUB 700 - RUB 660)
Total for March	RUB 25,700	4980 rub.	3422 rub.	3658 rub.	2360 rub.

Contributions from the income of individual entrepreneurs

Individual entrepreneurs, in addition to contributions from employee benefits (if any), also pay contributions for themselves. Their amount is calculated based on the cost of the insurance year. This category of payers, in addition to entrepreneurs, includes lawyers and notaries engaged in private practice, unless otherwise provided for in the federal law on a specific type of compulsory social insurance. True, lawyers and notaries, in accordance with subparagraph 10 of paragraph 3 of Article 346.12 of the Tax Code of the Russian Federation, do not have the right to apply the simplified tax system. Therefore, further we will talk only about individual entrepreneurs.

For reference: heads of peasant (farm) households pay insurance premiums based on the cost of the insurance year for themselves and for each member of the peasant household (clause 2 of Article 14 of Law No. 212-FZ)

How to calculate “personal” contributions...

Individual entrepreneurs make pension contributions and contributions to compulsory health insurance for themselves. As a general rule, they are not required to pay contributions to the Social Insurance Fund for compulsory social insurance in case of temporary disability and in connection with maternity, but they can do this on a voluntary basis, which is very important for business women planning to have children (clause 5 of article 14 Law No. 212-FZ).

The cost of the insurance year, on the basis of which contributions are calculated, is determined by the following formula (clause 2 of article 13 of Law No. 212-FZ):

SSG = minimum wage × T × 12,

Where SSG is the cost of the insurance year;

Minimum wage - the minimum wage established by federal law at the beginning of the financial year for which insurance premiums are paid;

T is the insurance tariff specified in Article 12 of Law No. 212-FZ for the corresponding extra-budgetary fund.

The minimum wage is established in Article 1 of the Federal Law of June 19, 2000 No. 82-FZ

Let's assume that the minimum wage in 2011 will not change and will still be equal to 4,330 rubles. Then individual entrepreneurs will have to pay contributions:

1) to the Pension Fund budget- 13,509.6 rub. (RUB 4,330 × 26% × 12), of which:

A) for citizens born in 1967 and younger:

• RUB 10,392 (RUB 4,330 × 20% × 12) - for the insurance part of the labor pension;
• 3117.6 rub. (RUB 4,330 × 6% × 12) - for the funded part of the labor pension;

B) for citizens born in 1966 and older - 13,509.6 rubles. fully on the insurance part of the labor pension;

2) to the FFOMS budget- 1610.76 rub. (RUB 4,330 × 3.1% × 12);

3) to the TFOMS budget- 1039.2 rub. (RUB 4,330 × 2.0% × 12).

Thus, in 2011 for individual entrepreneurs total contribution amount for compulsory pension insurance and compulsory health insurance will be RUB 16,159.56. (RUB 13,509.6 + RUB 1,610.76 + RUB 1,039.2). Let us note once again that this amount is due for payment provided that the minimum wage in 2011 does not increase and will be the same 4,330 rubles.

The calendar month of commencement of activity for individual entrepreneurs is the month in which its state registration was carried out

Please note: Law No. 212-FZ does not provide for individual entrepreneurs to round off contribution amounts to a whole number.

If an individual entrepreneur registers with the tax office and begins activity in the middle of the year, the cost of the insurance year is reduced in proportion to the number of calendar months from the start of activity (clause 3 of Article 14 of Law No. 212-FZ). In this case, for an incomplete month, insurance premiums are calculated in proportion to the number of calendar days of this month.

Example 2

V.N. Vodyanov plans to register as an individual entrepreneur and begin applying the simplified tax system in the 2nd half of 2011. Let's assume that the registration certificate will be issued on September 23, 2011. How much will he need to pay insurance premiums for 2011 if the minimum wage remains equal to 4,330 rubles?

• to the Pension Fund - 3677.61 rubles. (RUB 13,509.6 × 3 months ÷ 12 months + RUB 13,509.6 ÷ 12 months × 8 days ÷ 30 days);
• in FFOMS - 438.48 rubles. (RUB 1,610.76 × 3 months ÷ 12 months + RUB 1,610.76 ÷ 12 months × 8 days ÷ 30 days);
• to the TFOMS budget - 282.89 rubles. (1039.2 rubles × 3 months ÷ 12 months + 1039.2 rubles ÷ 12 months × 8 days ÷ 30 days).

...and pay

Individual entrepreneurs transfer insurance contributions to the budgets of the Pension Fund, FFOMS and TFOMS in separate payment orders. Moreover, businessmen born in 1967 and younger form two payment orders for the Pension Fund of Russia - to pay pension contributions for the insurance and funded parts of the labor pension.

How individual entrepreneurs can fill out payment orders for the payment of insurance premiums is described in the article “...payments for contributions to extra-budgetary funds”

Contributions for compulsory pension insurance and compulsory health insurance must be transferred no later than December 31 of the current year. That is, on the one hand, entrepreneurs can pay off all funds on the last working day of the reporting year. On the other hand, we advise dividing insurance premiums into four equal parts and transferring them quarterly. And that's why.

In the latter case, entrepreneurs using the simplified tax system with an object of income minus expenses will be able to attribute to expenses the paid amount of contributions relating to this period already in the first quarter of the year. They will do the same in the following reporting periods. Individual entrepreneurs who have chosen income as an object of taxation will be able to reduce the tax under the simplified tax system calculated for payment for the reporting and tax periods by the appropriate amount. If contributions are transferred in December, then expenses (or tax deductions) will appear only at the end of the year

In 2011 According to the law, the insurance premium rate increased to 34%. Of these, employers will pay 26% to the Pension Fund of the Russian Federation, 2.9% to the Social Insurance Fund of the Russian Federation, 3.1% and 2% to the Federal and territorial compulsory health insurance funds, respectively. Let us recall that in 2010, insurance premium rates were maintained at the 2009 level. Employers paid a total tariff of 26%, of which 20% went to the Pension Fund, 2.9% to the Social Insurance Fund, 1.1% to the Federal Compulsory Compulsory Medical Insurance Fund, and 2.0% to the Federal Compulsory Compulsory Medical Insurance Fund.

In addition, the base subject to insurance premiums for each employee is indexed, that is, the maximum annual earnings from which insurance premiums are paid. It increased from 415 thousand rubles to 463 thousand rubles.

Reports to the Pension Fund must now be submitted no later than the 15th day of the second calendar month following the reporting period (quarter, half-year, nine months and calendar year). It turns out that the last dates for submitting reports in 2011 are February 15, May 16*, August 15 and November 15.

Since 2011 On a quarterly basis, it is necessary to submit not only calculations for insurance contributions to the Pension Fund of the Russian Federation, FFOMS and TFOMS, but also information on personalized accounting in the “one window” mode, which will allow employers to save time. In 2010, such information was submitted once every six months, in 2009 and earlier – once a year.

WITH 2011 The list of those eligible for reduced insurance premiums has changed. In 2011-2014, reduced insurance premium rates are established for organizations and individual entrepreneurs engaged in the production, production and publication of mass media. The benefits will apply to organizations and individual entrepreneurs using a simplified taxation system and operating in the industrial and social spheres. Benefits are provided for certain types of economic activity in the production sector and the provision of social services.

WITH 2011 employers whose number of employees as of January 1, 2011 will be more than 50 people must submit reports in electronic form with an electronic digital signature (in 2010 this norm was more than 100 people).

Let us recall that from January 1, 2010, all Russian employers, instead of the single social tax to the Federal Budget, pay insurance contributions to the budgets of the Pension Fund, compulsory medical and social insurance funds. At the same time, control over the correctness of calculation and payment of insurance contributions for compulsory pension insurance and compulsory health insurance is carried out by the Pension Fund and its territorial bodies, and contributions received into the social insurance system are carried out by the Social Insurance Fund.

* If the last day of the period falls on a weekend or non-working holiday, then the end of the period is considered to be the next working day following it.

From January 1, 2011, for the majority of insurance premium payers, there was a significant increase in insurance premium rates. In general, the tax burden on taxpayers will be 34%.

It is important that the innovations concern not only employers who are on the general taxation system, but also organizations that use the simplified tax system and UTII.

In 2011, Simplified residents can expect an increase in contributions to the Pension Fund from 14% to 26%. Also, organizations using special regimes, from January 1, 2011, are required to make payments to the Federal and Territorial Compulsory Medical Insurance Funds (3.1% and 2.0%), to the Social Insurance Fund of the Russian Federation (2.9%). Thus, the total burden on “simplified” workers increases from 14 to 34 percent.

	Pension Fund			Health Insurance Fund		Social Insurance Fund	Total Amount of contributions
	For persons born in 1966 and older	For persons born in 1967 and younger		FFOMS	TFOMS
	Insurance part	Insurance part	Cumulative part
General mode	26	20	6	3,1	2	2,9	34
Payers using the simplified tax system
Payers transferred to UTII
Organizations operating in the field of media (excluding advertising and erotica)	20	14	6	1,1	2	2,9	26
Organizations and individual entrepreneurs specified in Article 58 Part 1 Clause 8 212-FZ dated July 24, 2009 (as amended from December 28, 2010 N 432-FZ) *	18	12	6	3,1	2	2,9	26
Accruals for people with disabilities and public organizations of people with disabilities	16	10	6	1,1	1,2	1,9	20,2
Payers using Unified Agricultural Tax
Agricultural producers
Organizations with resident status of a technology innovation zone	8	2	6	2	2	2	14
Business societies created after August 13, 2009 by budgetary scientific institutions in accordance with 127-FZ
Organizations developing and implementing computer programs and databases

* for organizations and individual entrepreneurs using a simplified taxation system, the main type of economic activity (classified in accordance with the All-Russian Classifier of Types of Economic Activities) of which is:
a) food production;
b) production of mineral waters and other non-alcoholic drinks;
c) textile and clothing production;
d) production of leather, leather products and footwear production;
e) wood processing and production of wood products;
f) chemical production;
g) production of rubber and plastic products;
h) production of other non-metallic mineral products;
i) production of finished metal products;
j) production of machinery and equipment;
k) production of electrical equipment, electronic and optical equipment;
m) production of vehicles and equipment;
m) furniture production; o) production of sporting goods;
o) production of games and toys;
p) scientific research and development;
c) education;
r) health care and provision of social services;
s) activities of sports facilities;
t) other activities in the field of sports;
x) processing of secondary raw materials;
v) construction;
h) maintenance and repair of vehicles;
w) disposal of sewage, waste and similar activities;
y) auxiliary and additional transport activities;
z) provision of personal services;
e) production of cellulose, wood pulp, paper, cardboard and products made from them;
j) production of musical instruments;
i) production of various products not included in other groups;
z.1) repair of household products and personal items;
z.2) real estate management;
z.3) activities related to the production, distribution and screening of films;
z.4) activities of libraries, archives, club-type institutions (except for the activities of clubs);
z.5) activities of museums and protection of historical sites and buildings;
z.6) activities of botanical gardens, zoos and nature reserves;
z.7) activities related to the use of computer technology and information technology, with the exception of organizations and individual entrepreneurs specified in paragraphs 5 and 6 of this part