they bring us many adjustments, which are useful for everyone to be aware of. Let's discuss this issue in more detail.
We deal in order. Federal Law No. 188 of June 28, 2014 made significant adjustments to the Social Insurance Fund of the Citizens of the Russian Federation, Federal Law of the Russian Federation No. 212 of July 24, 2009, which deals with insurance contributions to the Pension Fund of Russia, Federal MHI Fund (Federal Law No. 212). It refers to the introduction of numerous amendments to certain legislative acts of the Russian Federation. The adjustments directly relate to issues of compulsory social insurance.
What is the minimum number of employees required for reporting this year?
In 2015, the minimum number of employees required for mandatory reporting is reduced, which, in turn, is submitted electronically. Now, all calculations related to the paid and accrued insurance premiums must be submitted by payers to the FIU of the Russian Federation and to the Social Insurance Fund in electronic form and with the number of workers in the state for the previous settlement period more than 25 people. This is discussed in the Federal Law of the Russian Federation No. 212, article 15 (part 10).
From the current year, insurance premiums are not rounded.
From January 01, 2015, the amount of contributions to the insurance organization that are subject to transfer to the extra-budgetary fund are now calculated in rubles and kopecks. This is described in more detail in the Federal Law of the Russian Federation No. 212, article 15 (part 7).
The calculation of the limit base for the calculation of contributions to the insurance has been changed.
Starting this year, there will be a new procedure for calculating the maximum size of the base for calculating insurance premiums for those insurers who pay benefits, as well as other payments to individuals. This procedure can be found in more detail in the Federal Law of the Russian Federation No. 212, article 8 (part 5.1 and part 5.2).
In the period 2015 - 2021, the government of the Russian Federation will approve the limit value of such a base and without losing sight of the size of the average earnings, which is increased twelve times, as well as an increase factor. The value of such a coefficient for each year of the aforementioned period is provided for by the Federal Law of our country No. 212, article 8 (part 5.1). For 2015, the ratio is 1.7.
But the rounding procedure remains the same: the amount exceeding five hundred rubles will be rounded to one thousand rubles; an amount that will be less than five hundred rubles will be accordingly discarded. This can be found in more detail in the Federal Law of the Russian Federation No. 212, article 8 (part 5, part 5.1. (Third paragraph), part 5.2.).