state must act in the interests of citizens, so it is an appropriate policy (demographic, environmental, social, economic, and other).As a means it uses pricing and financial-credit mechanism.
budget system includes relationships that are associated with the accumulation of material resources.Keep your money in the off-budget funds, which are designed to ensure the effective implementation of state functions.There is a certain part of the annual withdrawal of GDP in the form of taxes.
Insurance premiums paid by extra-budgetary funds:
- all workers to create their own hard intangible and tangible benefits derived from this income;
- entrepreneurs, including investors.
four total extra-budgetary funds:
- social security;
- employment;
- pension;
- health insurance.
consider more insurance premiums to non-budgetary funds.Pension Fund is accountable to the government.This follows the establishment of full and timely collection of contributions.The size of the tariff established the following:
- for the greater part of employers (production, trade, services) - 28% of total revenues, for example, the work on the contract of agency, contract;
- for the state and collective farms, including companies operating in the production of agricultural products - 20.6% of the salary;
- for farmers, farms, individual entrepreneurs, family communities of the Far North, lawyers, notaries, private security guards, detectives - 5% of the income;
- for institutions and companies that pay royalties - 26% of the amount received;
- for citizens who buy the labor of employees for personal purposes (repair, build a house, etc.) - 28% to the amount of payment.
calculation of insurance premiums to the Social Fund comes mandatory for all employers.Cash accumulation of the Social Insurance Fund can not be moved in the budgets of the Russian Federation.Russian government to manage it.
insurance tariff is set for institutions, enterprises, organizations and other enterprises in the amount of 5.4% of the payment for the work.This fee also pay the citizens who use hired labor in private households, farmers, farms, family communities of the Far North.
Employment Fund is used to pay for activities that are associated with the implementation of public employment policy.It is formed by:
- employers' contributions;
- payments from the earnings of workers;
- appropriations from the local and the national budget.
payers are various organizations and other facilities.Size rate - 1.5% of the salary.The fee does not pay citizens who buy the labor of hired experts for their own purposes, businessmen and other citizens who are not officially employers.Insurance premiums in the non-budgetary funds also produce farms, family farms and communities of the Far North.
Health insurance funds accumulate funds owned by the state.They are created by local authorities.
medical compulsory insurance in Russia is payable at a rate of 3.6% of salary.Of these, the Federal Fund - 0.2%, other 3.4% - territorial.
pay fees:
- organizations, representative offices and branches of foreign legal entities;
- farmers, farms, family communities of the Far North;
- citizens who bought wage labor;
- private detectives, security guards, notaries, lawyers;
- faces professions related to creativity.
Insurance contributions to the extrabudgetary funds are subject to mandatory payment of all authorized entities market.
