Now employers are not eligible for reduced rates of contributions to non-budgetary funds of the Russian Federation, pay them a general rate of 30%.At the same time, the tariff is divided into 2 parts: jointly and severally.Amounts that fall on the solidarity of the form the basic part of the pension.Due to the solidarity of the tariff, particularly funded activities of the Pension Fund.And only the amount trapped in the individual part, form a particular employee retirement.
should be noted immediately that the study fees for the joint and individual parts of optional retirement, accountant, this information is not needed.For them there are no separate CSC for insurance and accumulative parts of pension contribution rate to non-budgetary funds of the Russian Federation.Data on the amount of contributions attributable to jointly and severally part of the tariff is not included in the personalized information.Even more - information on the size of these tariffs can confuse you at their terms.
Reserve base of contributions to non-budgetary funds of the Russian Federation per worker today is 512 000 rubles.Payments to employees in excess of this value are subject to contributions to the Pension Fund at the rate of 10%.Moreover, these contributions do not form retired person, since 10% of all full solidarity are part of the tariff.
All payments that the Labour Code requires to make in favor of the employee, can be divided into three groups on the basis of what is the loss incurred in the performance of their duties.And on which of the groups will belong to this or that payment depends largely on whether or not to charge premiums to the state budget funds.
first group consists of the sum, the purpose of which are to compensate the employee physical and mental strength, that he is at work, the cost of the performance of their duties.That is, simply put, the salary.
next group - it is stipulated by the legislation guaranteeing payment.Their goal - to compensate the employee salary, which he lost or not received due to the fact that he could not be at the workplace for good reason.For example, a business trip or vacation in the next.
Despite the fact that the employee was not at work, lost labor, the organization he still pays.That is, in essence it is the same income worker, as well as salary.And therefore it should be subject to contributions to the general procedure, provided that the law is not included in the number of benefits subject to preferences.And the Tax Code classifies such payments to the cost of labor, taken for the taxation purposes.
And if some do not guarantee the payment are named in the list of non-taxable, does this mean that it will automatically have to charge fees?Throughout 2010 the controlling bodies and extra-budgetary funds it was considered unnecessary.In their letters, they explained that the safety of the employee his average earnings - is a duty imposed by law, and under the object of taxation contributions are not subject to these payments.Consequently, contributions to non-budgetary funds of the Russian Federation on them should not be charged.
And in March 2011 the main "social agency" voted completely opposite.In his opinion, all such sums of average earnings that are paid according to the law, are now the object of taxation.And all because that in 2011 changed the definition of an object: it includes all amounts paid under the employment relationship, and not merely on labor contracts.Moreover, these clarifications provided the basis for letters FSS in which the Fund also called for the imposition of contributions average earnings paid to parents of disabled children for the extra output, pregnant workers, donors.
