All companies with different tax regimes are required to charge its employees wages.From this amount, they have to deduct the premiums in the FSS, HIF and FIU.This obligation is spelled out in the Tax Code of the Russian Federation.
accountability and responsibility for insurance premiums
for non-compliance in the payment and reporting of these funds the organization prosecuted.Most often it fined a certain amount specified in the Tax Code of the Russian Federation.With few exceptions, the general director receives a subpoena.
Also, for each insurance premiums, as described above, shall report certain form.The FIU shall HIF one form once a quarter - PCB-1 FIU in the FSS - 4-FSS.This article will be explained in detail on contributions to the HIF.
What HIF
This fund of obligatory medical insurance.All citizens, officially hired, the first day of their employment recorded in this fund.This procedure is required because the Fund provides for the payment of temporary disability, regardless of the disease and its duration.Each subject of the Russian Federation has its own department of MHIF, which is responsible for the completeness and timeliness of payments for each employee, as well as for payment of temporary disability benefits.HIF - a state organization.She reports directly to the state and has the right to impose on others the penalties for non-compliance.
Premiums
HIF pays contributions to any organization that has at least one worker, the employed legally.Due to the fact that the newly created company must be registered director of the company, it also gives reports on insurance premiums.However, there is such a situation that the newly created organization has not engaged in any activity that does not receive income, and does not pay wages to anyone, although there are staffing CEO.How to be in this situation?
Labor Code provides guarantees to each person working under an employment contract for a salary.Exceptions to this rule exist.But in this case, if the CEO is the founder of the company, reference is made to the fact that at this stage of its development, the organization still does not produce products, does not provide services, therefore, does not receive income from which to pay wages, andthat the amount of profit is quite small and is on the development of business and repayment of costs of the enterprise.In this case, there is little opportunity to defer payment of wages and transfer of insurance contributions to the funds, but the reports will still need to provide true, zero.
Calculation contributions
contributions HIF - the payments of 5.1% of the amount of wages paid to each employee and premiums.This amount shall be paid from the settlement account of the organization, reducing its revenue.However, the size of insurance premiums can be reduced by the income tax, the tax on the simplified tax system or tax UTII, but not more than 50%.Contributions are paid monthly on the day of payment of wages to employees of certain CSC budget.Contributions to the HIF - a guarantee of every worker, in the case of illness, he is required to get temporary disability benefits.The first three days of illness are paid by the employer, and the next period - from the budget.In the case of an overpayment of contributions listed extra funds can be returned or set off against their future payments.
