As is known, the state budget for pensions are formed by means of the Pension Fund, contributions to which are mandatory for all companies and entrepreneurs.In this article we consider the situation with business deductions (SP).
are registered as individual entrepreneurs, the individual is faced with the need to not only taxes but also the transfer of mandatory payments to the Pension Fund of the Russian Federation.By law, each IP - the insured pension insurance.Form of payment - obligatory and compensatory.Because contributions to the pension fund, pensions are formed.
also be mandatory contributions to the Social Insurance Fund (social security fund) and CHI (compulsory health).The size of the sums paid are calculated on the basis of the cost of the insurance year.
annual cost is specified according to the law "On insurance premiums."Pension contributions are compulsory for the individual entrepreneur.Their size - a fixed amount.An important caveat: SP pays pension contributions, even if in the current year, business activity was not carried out.This practice is contrary to common sense, however, in accordance with current legislation.
If the activity was stopped by SP majeure nature, the inability to pay contributions to the pension funds and other compulsory it can prove in court.But if the court does not accept such evasion of payment of insurance premiums eligible, the debt will be subject to recovery by way of a court decision.
Pensions, as a fixed amount, accounted in 2011 for individual entrepreneurs 26% of the amount of profit.Health insurance - 3.1% (in federal funding) and 2.0% (in the territorial fund).The amount of fixed payments for 2011 to each of the individual entrepreneur was 16159 rubles.56 kopecks.The same amount will have to pay the person the business of which is to provide notarial and legal services.
Pensions 2012 is 14386 rubles.32 kopecks., But in 2013 this amount will increase significantly.The law provides for a significant increase in pension contributions for the SP, already passed by the State Duma in the final reading, despite the public outrage, dissatisfied with the draft pension reform.
Pensions for individual entrepreneurs depend on the minimum wage - the minimum wage.In 2012, the value of the minimum wage was 4611 rubles, in January 2013, this amount is increased to 5205 rubles.So that pension contributions will rise anyway.In addition, a new formula to calculate the size of a fixed payment of insurance involves the introduction of raising factors, the size of which is growing every year.
pension charge for the year is calculated using the following formula: the product of the minimum wage and the interest rate of pension contributions (26%) multiplied by 12. The amount of the minimum wage, itself growing from year to year, in payments for 2013 will be taken at double the ratefor 2014 - multiplied by 2.5 for 2015 and beyond - increased by 3 times.That is, a fixed payment for individual entrepreneurs by 2015 may reach the amount of 49 thousand. Rubles.
Such a dramatic increase in the amount of pension payments the government explains the need to eliminate the growing deficit FIU, the lack of funds which is now filled by entering the state budget money from the sale of raw materials.But shifting the gravity of the pension problems of ordinary taxpayers - not an option.
Many of those who now works and pays pension contributions, seriously doubt the ability of the state a few years or decades to provide them a decent pension.So doubt contribute illustrative examples of misuse of the Pension Fund accumulated contributions - by building and luxurious finish of new buildings for the officials, the purchase of expensive equipment and machinery.
