Most of the Russian population is wage earners. For their work, they receive wages. The enterprise is obliged to make contributions to extra-budgetary funds for each employee .
A person registered as an individual entrepreneur also makes payments. Moreover, the amount of deductions does not depend on whether the businessman made a profit or not. Even if the entrepreneur did not conduct any activity during the year, he is obliged to make deductions to extra-budgetary funds:
- FSS;
- FIU;
- FFOMS.
Insurance transfers must be paid in full by 31.12 of the reporting year. Contributions to extrabudgetary funds 2012 are set in the following sizes:
- FFOMS - 5.10%;
- FIU - 22%;
- FSS - 2.9%.
As a result, the insurance load for employees and individual entrepreneurs in 2012 is 30%. There are no benefits for businessmen. The basis for determining the contributions is the minimum wage established on 01.01.2012 and amounting to 4611 rubles. To calculate the deductions for the year, this figure must be multiplied by 12 months.
Contributions to the Pension Fund are divided into two parts: insurance - 16%, funded - 6%. But when calculating deductions, it should be borne in mind that entrepreneurs born before 1967 pay only the insurance part. Younger people make all payments in full.
The following categories of citizens make deductions to extra-budgetary funds:
- Individual entrepreneurs, legal entities, as well as citizens who are not individual entrepreneurs . This category makes payments and other remuneration to its employees. Payers of contributions in this case are called employers. Most of the payments made by them to individuals is the salary of employees.
- Individual entrepreneurs, notaries, lawyers who are engaged in private practice, but do not make payments to individuals.
Since 2012, employers must make deductions for foreign citizens temporarily residing in the territory of the Russian Federation. This year is marked by another innovation. The list of organizations that are entitled to use reduced rates to expand deductions to extrabudgetary funds has been expanded. It:
- pharmacies that pay UTII;
- organizations involved in charity and applying CSS;
- non-profit associations that are engaged in activities in the field of scientific development and research, culture, sports, art, healthcare, social services;
- organizations engaged in engineering services (but the exception is enterprises that have entered into agreements with economic zone management bodies).
If contributions to social funds were not made on time, then the organization is liable for this. Special authorities may collect contributions forcibly. However, also charge fines and penalties.
In the event that contributions to extra-budgetary funds were not made on time, the organization is obliged to pay interest for each delayed day. Their size is 1/300 of the refinancing rate of the Central Bank of the Russian Federation. If the employer has not paid in full or did not make contributions to the funds at all, he will be fined 20% of the unpaid amount. But when the company, with a certain intent, has not made payments, extra-budgetary funds have the full right to charge an additional contribution of 40%.
Organizations having any form of ownership, except for individual entrepreneurs, are required to submit reports to the PF before March 1. From 01.01.2012, for individual entrepreneurs , only reconciliation of payments is necessary.
In each organization, the chief accountant and manager are responsible for the timely payment and submission of reports. In the case of a malicious violation, administrative and criminal penalties may be imposed on them.