unified social tax is a federal tax of the Russian Federation.He is charged in the federal budget, as well as various non-budgetary funds of the state level.These funds represented the Social Insurance Fund, Pension Fund, medical compulsory insurance.This tax is designed to collect earmarked funds required for the implementation of the State pension and social security and medical care of the population.Through UST manifested the social function of taxes.
Law № 212- FZ dated July 24, 2009 it was determined that a January 1, 2010 cease to have effect 24 head of UST.This means that the payment of the unified social tax payers has been replaced by payment of compulsory contributions to the social insurance and pension fund, as well as TFOMS and FFOMS.
Under this law contribution rates , remained unchanged from 1 January 2010, while already starting to January 1, 2011 increased by 34%, of which 26% are contributions to mandatory pension insurance.Insurance premiums paid to the total annual salary that does not exceed 415 thousand rubles.Such a system of mandatory insurance payments can significantly increase the level of pensions.At the same time pension after thirty years of payment of assessed contributions is not less than 40% of the salary.
unified social tax is paid by those taxpayers who have to pay the labor of individuals, as well as the taxpayers who pay their own income from UST.The first group includes legal persons, natural persons registered as individual entrepreneurs and making payments of salaries to other individuals, as well as ordinary individuals (citizens).Taxpayers in this case act as employers.
unified social tax , in accordance with Articles 235 and 236 of the Tax Code should be paid to the organizations that pay compensation to individuals under civil law, labor and copyright agreements, except in cases of benefit payments to individual entrepreneurs.
unified social tax to be paid after the tax return of up to 30 March of the year of the coming of the end-of-period reporting.A copy of the declaration should be granted the authority FIU territorial scope up to 1 July of the year following the reporting period for payment of UST.
unified social tax is subject to employers of remuneration paid to individuals for various types of contracts and, in addition, payments are made on labor contracts.
social tax Tax relief provided in the following cases.Exempt from paying tax-free allowance on income of natural persons and compensation for unused vacation, premiums under the contract of health insurance.In addition, they are not subject to UST payments that do not relate to deductible in the case of income tax, income and expenses of persons with disabilities of all three groups (I, II and III).
UST rate and its distribution are determined by Article 241 of the Tax Code.The amounts that are not subject, mentioned in Article 238, and the benefits - in Article 239 of the Tax.The very procedure of calculation and payment deadlines prescribed in Article 243 of the Tax Code.Amounts paid separately in the federal budget and private funds on the appropriate percentage of the tax base.
amount payable in sotsstah, reduced self-payer in the amount of spending on social security.The amount payable to the federal budget can be reduced to the amount of payers of insurance premiums for the same period on pension insurance, according to the tariffs stipulated by the law № 167-FZ on the date of 15 December 2001 "On compulsory insurance of pension."
Over the month, taxpayers should calculate the advance payments of UST largest benefits accrued from the beginning of the relevant tax period until the end of the month.
