Most of the population is Russian employees.For his work, they are paid.The enterprise must for each employee to make contributions to the extrabudgetary funds.
person registered as an individual entrepreneur, makes payments.Moreover, the amount of deductions does not depend on whether the businessman received a profit or not.Even if within a year the entrepreneur conducted any activity, he is obliged to make contributions to the extrabudgetary funds:
- FSS;
- FIU;
- FFOMS.
Insurance transfers must be fully paid up to 31.12 of the year.Contributions to non-budgetary funds in 2012 set in the following sizes:
- FFOMS - 5.10%;
- FIU - 22%;
- FSS - 2.9%.
As a result, the load is insured for workers and entrepreneurs in 2012 to 30%.For the business does not provide any benefits.The basis for determining the amount of contributions is the minimum wage, set on 1.01.2012, the constituent and 4611 rubles.To calculate the charge for the year, this figure should be multiplied by 12 months.
pension contributions are distributed in two parts: the insurance - 16% funded - 6%.But when calculating the deductions should be aware that the entrepreneurs who were born before 1967, make payments only to the insurance part.People younger than make all payments in full.
Contributions to social funds produce the following categories of citizens:
- Individual entrepreneurs and legal entities, as well as citizens who are not IP.This category makes payments and other remuneration to the hired employees.Contributors in this case is called by employers.Most of the payments made by them to individuals is the salary of the employee.
- Individual entrepreneurs, notaries, lawyers, who are engaged in private practice, but do not make payments to individuals.
Since 2012, employers must make contributions for foreign citizens temporarily residing in the territory of the Russian Federation.This year marked another innovation.Expand the list of organizations that are eligible for the calculation of contributions to the budget funds use reduced rates.It:
- pharmacies that pay UTII;
- organizations engaged in charity work and applying the simplified taxation system;
- non-profit organizations that are engaged in activities in the field of scientific development and research, culture, sport, the arts, health, social services;
- organizations involved in engineering services (but exceptions are companies that have entered into agreements with the governments economic zones).
If social contributions were not made on time, the organization for it to be imposed responsibility.Special bodies may charge fees under compulsion.At the same time also be assessed penalties and interest.
Where the deductions to non-budgetary funds have been made at the wrong time, for each overdue day, the organization is obliged to pay the fines.Their size is 1/300 of the refinancing rate of the Central Bank of the Russian Federation.If the employer has not fully paid or not made contributions to the fund, he issued a fine of 20% of the underpaid amount.But when a company with a specific intent is not to make payments, extra-budgetary funds have every right to charge an additional fee of 40%.
Organizations with lyuboyu form of ownership, in addition to IP are required to submit reports to the Pension Fund before 1 March.On 1.01.2012 for entrepreneurs is only necessary reconciliation of payments.
Each organization for timely payment and submission of reports are responsible chief accountant and head.In the case of willful violations they may impose administrative and criminal sanctions.
