In 2011 As a result of the law, the rate of insurance contributions has increased to 34%. Of these, 26% of the workers pay to the Pension Fund of the Russian Federation, 2.9% to the Social Insurance Fund of the Russian Federation, 3.1% and 2% to the Federal and territorial funds of compulsory medical insurance. It is worth remembering that in 2010 the tariffs of insurance deposits were saved at the same level as in 2009. Robot sellers paid an aggregate tariff of 26%, of which 20% were sent to the Pension Fund, 2.9% to the Social Insurance Fund, 1.1% to the Federal Compulsory Compulsory Medical Insurance Fund, and 2.0% to the Federal Compulsory Compulsory Medical Insurance Fund.

In addition, the base of every worker is indexed and submitted to insurance deposits, which is the limit of the river earnings from which the insurance deposits are paid. Price from 415 thousand rubles to 463 thousand rubles.

Reporting to the Pension Fund must now be submitted no later than the 15th day of another calendar month following the light period (quarter, period, nine months and calendar day). It turns out that the remaining dates for reporting the year 2011 are February 15, November 16*, sickle 15 and leaf fall 15.

Z 2011 rock The quarter is required to provide at least a breakdown of insurance contributions to the Pension Fund, FFOMS and TFOMS, as well as information sheets in a personalized form in the “one window” mode, which will allow workers to save time. In the 2010 year, such information was issued once per week, in the 2009 year and earlier – once per year.

Z 2011 Roku Having changed the flow of those who are entitled to a reduction in the rate of insurance premiums. In 2011-2014, lower rates of insurance premiums are established for organizations and individual enterprises that work on the production, release and type of mass information. It is advisable to contact the organization and individual entrepreneurs in order to establish a simplified donation system and operate in the industrial and social spheres. The benefits are allocated for major types of economic activity in the manufacturing and social services sectors.

Z 2011 Roku robot sellers, the number of workers in the country as of June 1, 2011 was set at over 50 people, can submit information in electronic form with an electronic digital signature (in 2010, this became the norm over 100 osib).

It is likely that as of June 1, 2010, all Russian robot sellers will replace the unified social tax to the Federal Budget with insurance contributions to the budgets of the Pension Fund, compulsory medical and social insurance funds. In this case, control over the correctness of the calculation and payment of insurance contributions on compulsory pension insurance and compulsory medical insurance is carried out by the Pension Fund of the Russian Federation and its territorial bodies, and contributions that go to the social insurance system - the Social Insurance Fund bath.

* If the remaining day of the term is a weekend or a non-working holy day, then the day of the end of the term is taken to be the closest working day.

In 2010, the insurance deposits will be used to pay for the costs of the insured persons, and the sum of the deposits will not exceed 415,000 rubles. Pay for insurance with an accruing insurance premium for the cob of rock (Part 4 of Article 8 of the Federal Law dated 24 June 2010 No. 212-FZ).

When it is established that the designated interval is indexed to the extent of the increase in the average salary. And the size of the indexation price is determined by the Order (Part 5 of Article 8 of Law No. 212-FZ). Recently, this order was amended by the Law dated June 16, 2010. No. 272-FZ.

Now the Order establishes both the coefficient of indexation and the specific size of the limiting value of the base. True, the focus is also on the increase in the average salary. For 2011, a coefficient was assigned and the limit is already known: indexation was carried out at 1.1164, and the size of the stock base was 463,000 rubles (resolution of the Russian Federation dated November 27, 2010 No. 933).

There is another important point related to the order of rounding the limit. If the border base is indexed to the established coefficient, then the result is 463,306 rubles (415,000 rubles x 1.1164). Limit for 2011 rіk, yak mi bachimo, descho less. We note that the amount of 500 rubles and more must be rounded to the next thousand, and less than 500 rubles must be deducted.

Tariffs of insurance deposits

Apparently, as of June 1, 2011, the legal insurance tariff for all insurers becomes 34 hundred meters (Part 2 of Article 12 of Law No. 212-FZ). The breakdown of funds will be as follows:

• to the Pension Fund of the Russian Federation - 26 hundred rubles;
• at the FSS of the Russian Federation - 2.9 wattage;
• at FFOMS – 3.1 hundred;
• for TFOMS – 2.0 hundred.

Law No. 272-FZ introduced a number of changes to the tariff levels that were planned for 2011: the distribution of benefit categories of insurers was expanded. Reduced tariffs may imply the right to impose:

• agricultural goods distributors;
• organizations and individual enterprises at the Unified Agricultural Sciences;
• payers of insurance contributions, which will pay and other payments to individuals, such as disabled people of groups I, II or III, - according to the prescribed payments to the city.

Designated organizations and enterprises pay contributions in 2011-2014 in the following amounts (Part 2 of Article 58 of Law No. 212-FZ):

Name of the fund	2011 r_k	2012 r_k	2013-2014 rocks

But not everyone is a drug user.

From 2011 to 2019, the following categories were denied the right to pay insurance contributions to smaller sizes:

• government partnerships, established after September 13, 2009 by budgetary scientific institutions;
• organizations and individual enterprises that have resident status in the technical and industrial special economic zone and make payments to individuals who operate in the designated territory;
• organizations that carry out activities in the field of information technology (except for the organization that may have the status of a resident of a technical-producing special economic zone).

For designated organizations, the tariffs during the transition period will be as follows (Part 3 of Article 58 of Law No. 212-FZ):

Name of the fund	2011 r_k	2012-2017 rocks	2018 r_k	2019 r_k

Moreover, for the skin category, penalties have been transferred, in order to receive harsh punishments, for the removal of such stinks you are entitled to the assigned tariffs. In case of uncertainty, the company will be obliged to pay deposits up to 34 hundred meters.

Important

Control over the continued regulation of tariffs by various fund users can therefore be monitored by tax authorities. On the right is that the taxes are now subject to the obligation to submit information to the Pension Fund and the FSS, which requires information. In addition, the tax authorities are given the right to take part together with the control authorities at visa checks for the implementation of such control (clauses 5, 6 of Article 33 of Law No. 212-FZ).

Insurance premium rates have also been reduced for certain types of activities in the media of mass information (Federal Law dated April 8, 2010 No. 339-FZ). In order to qualify for lower tariffs, you must confirm the main type of economic activity.

In 2011-2014, in order to confirm the main type of economic activity, payers have the right to set the following tariffs:

Name of the Foundation

Payments at the boundaries of labor payments are subordinated to insurance contributions

Let's take a look at other changes to Law No. 212-FZ (as amended by Law No. 339-FZ). Initially, these norms are considered to be of a clarifying (technical) nature.

The document is supplemented by Article 5.1, which sets out the rules for representatives of insurance premium payers. As in all other legal systems, it is more important for the representation to take place on the basis of a power of attorney. Without it, in the name of a legal entity, the person confirmed by the statutory documents (for example, director) has the right to act.

Now let's move on to the final amendments. Before the discharge, the deposits received compensation for non-correspondent release, not related to the salary of the employees (subitem “i”, clause 2, part 1, article 9 of Law No. 212-FZ). Moreover, the Ministry of Health previously clarified that such payments do not extend inclusion to the base of insurance contributions (sheet dated May 19, 2010 No. 1239-19). Apart from the compensation for the non-existent release, which is paid upon release, there were no daily changes. The prescribed payment, as before, is subject to contributions (sub-clause “d”, clause 2, article 9 of Law No. 212-FZ).

Thus, from the 1st day of 2011, compensation for non-compliance with the permit, not related to the insurance premiums, is included in the base of the insurance contributions (subitem “i”, paragraph 2, article 9 of Law No. 212-FZ).

Since 1 June 2011, the subject of insurance contributions will be subject to payments and payments to the city as part of labor payments (Part 1 of Article 7 of Law No. 212-FZ, as amended by Law No. 339-FZ). In the old version of Law No. 212-FZ, it was stated that payments included payment and transfer of an employment contract.

Officials of the successful 2010 year explained that the deposits will be used to support all payments to employees regardless of the transfer of information from the assigned documents. Golovne, so that the stench would be eliminated from the frames of the labor stains. The culprits include payments listed in Article 9 of Law No. 212-FZ (sheets of the Ministry of Health of Social Development of Russia dated February 23, 2010 No. 647-19, dated January 19, 2010 No. 1239-19).

Other terms for reporting loudness have been set

An important change is that there is no transfer of reporting lines. Now the report to the Pension Fund must be submitted no later than the 15th of the next calendar month following the reporting period. Previously, this term was established until the 1st day of another calendar month following the winter period (Clause 1, Article 15 of Law No. 212-FZ, as amended by Law No. 339-FZ). Thus, claims for the 2010 calendar year must be submitted to insurers no later than February 15, 2011, and for calendar year 2011 - no later than November 16, 15 sickle, November 15, 2011 and November 15, 2012. Roku. On the basis of which we check the corresponding changes in the RSV-1 form (approved by the order of the Ministry of Health and Social Development of Russia on November 12, 2009, No. 894n).

We express your respect that, according to the new version of the law, at the same time, with this regulation, the organization of claims will be required to submit information about the skin of the insured person. Let's talk about personalized information.

Similar changes to the lines were introduced before Law No. 27-FZ. As it was previously reported that in 2011 the list of personalized information will need to be issued quarterly, and in other terms up to 1 spring, 1 sickle, 1 leaf fall and 1 severe attack, then now, as it has already happened it is said that the trace of filing is given at once from Rozrakhunkom to the Pension Fund.

Due to the expansion of the FSS, it will be required to be issued not “before the 15th day” of the calendar month following the calendar month, but “not later than the 15th day” of the designated month. Form-4 FSS of the Russian Federation (approved by the order of the Ministry of Health and Social Development of Russia on November 6, 2009, No. 871n). This form must be submitted no later than April 15, June 15, 2011 and no later than June 16, 2012.

We guess that payers of insurance deposits, whose average number of physical persons exceeded 50 persons in 2010, add up to funds in electronic form.

Clarification of payment and rules for depositing deposits

Payment clarification. The new edition of the law establishes: if the payer shows an amend in the order, which has not caused the unavailability of pennies to the budget, he has the right to submit an application for clarification of the information, the type and reliability of payment, the due (rozrakhunk) period or the status of the payer in connection ku z granted mercy additional documents that confirm the payment of contributions (clause 4, part 6, article 18 of Law No. 212-FZ).

In case of a proposal to the control body or the payer, a thorough verification of payment contributions may be carried out. The results of such verification are documented in an act.

On the basis of the application and the act of registration (as it was carried out), the control body makes a decision to clarify the statement, such as the validity of payment on the day of the actual payment of insurance premiums, and the control body is obliged to notify the payer within five days not after this laudable decision. In addition, the Pension Fund and the Social Insurance Fund may have the right to request from the bank a copy of the payment for reinsurance of deposits. The credit institution must submit claims within five working days from the moment of termination of the official service (Part 10 of Article 18 of Law No. 212-FZ).

After this fund, carry out a restructuring of the penalty for the period from the day of actual payment of contributions to the budget until the day the control body approves the assigned decision. The reviewed procedure for clarifying payment is also subject to penalties and fines (Part 12 of Article 18 of Law No. 212-FZ).

In connection with the amendments, interest is drawn to the praise of the Federal Antimonopoly Service of the Volga Region on June 15, 2010. No. A55-38937/2009. The essence of the super-check lay in the fact that the company mishandled the deposits, but at the same time incorrectly indicated the BCC to the payment agent. І The Pension Fund has become aware of the obligations of the organization due to unpaid payments. This was explained by the fact that the procedure for establishing the obligation to pay insurance premiums is special. Vaughn is not respected if the payment order has an incorrect CCP assigned (Article 18 of Law No. 212-FZ). In fact, the law establishes a procedure for clarifying payments. However, the Budget Code stipulates that the functions of the budget revenue administrator include making decisions about the transfer (clarification) of payments to the budgets of the budget system and submitting a corresponding notification to the Federal Treasury. Thus, the Pension Fund, as the administrator of pension deposits, has become increasingly important since 2010 to clarify payments, regardless of those that are not directly provided for by Law No. 212-FZ.

Zalik Vneskov. Now the right of the organization to repay the insurance deposits for insurance deposits, as well as within one payment period (Part 2.1 of Article 15 of Law No. 212-FZ), is directly established. It is clear that this situation arises from the shift of contributions for the payment of insurance coverage over the amount of accumulated contributions.

However, this “innovation” further strengthened the position of the FSS, as we had previously stated: the norms of official legislation do not interfere with the protection of the payment of assistance from future payments from insurance deposits to the FSS. Therefore, if the amount spent on the payment of additional assistance in a given month is exceeded over the amount of insurance premiums paid for the same month, the organization has the right:

• contact the territorial authority fund for the necessary funds to pay for assistance;
• register the amount of transfer of deductibles for payment of insurance coverage into the account of future payments from contributions from social insurance (sheet of the Federal Social Insurance Fund of Russia dated June 21, 2010 No. 02-03-13/08-4917).

Another important amendment is the need to revise the rules for the payment of insurance premiums at the rate of future payments. If such a check is carried out only at the request of the payer, then after the amendments come into force, the control body revokes the right to carry it out independently. But it won’t be too bad for the payer to file an application for a deposit or a turnaround.

E. Antipova, sub-consultant

The main document that defines the procedure for disbursement and payment of insurance contributions to social, medical and pension insurance funds, as well as the procedure for reporting, is the Federal Law dated July 24, 2009 N 212-FZ "On insurance contributions to the Russian Pension Fund Federation, Social Insurance Fund of the Russian Federation , Federal fund for obligatory medical insurance and territorial funds for obligatory medical insurance." 2010-2014 are transitional and for other categories of paid contributions during this period the reduction in insurance premium rates will remain stable.

Insurance contribution rates for various categories of payer contributions, which will be fixed in 2011. shown in the table:

	Pension fund			Health Insurance Fund		Social Insurance Fund	Together Suma Vneskov
	For osib 1966 rock people and elders	For osib 1967 rock people and younger		FFOMS	TFOMS
	Strakhova part	Strakhova part	Accumulated part
Zagalny regime	26	20	6	3,1	2	2,9	34
Payers, who are in charge of the simplified tax system
Payers transferred to UTII
Organizations that carry out activities in Galusia ZMI (excluding advertising and erotica)	20	14	6	1,1	2	2,9	26
Organizations and individual entrepreneurs, assigned to the statute 58 part 1 clause 8 212-FZ dated 07/24/2009. *	18	12	6	3,1	2	2,9	26
Promotion of disability and community organizations of disabled people	16	10	6	1,1	1,2	1,9	20,2
Payers who are part of the ESKhN
Silskygospodarskiy goods manufacturers
Organizations that may have resident status in the technical and industrial zone	8	2	6	2	2	2	14
Lord's partnerships, created after 08/13/09. budgetary scientific installations up to 127-FZ
Organizations will develop and implement programs for EOM, DB

* for the organization and individual contractors who establish a simplified supply system, the main type of economic activity (classified according to the Zagalno-Russian classifier of types of economic activity) activities) which include:
a) the production of grub products;
b) the production of mineral waters and other non-alcoholic drinks;
c) textile and clothing production;
d) vibrancy of the skin, viruses from the skin, and vibrancy of the skin;
e) harvesting of the tree and the selection of virobes from the tree;
f) chemical production;
g) the production of humic and plastic virobes;
h) production of other non-metallic mineral products;
i) production of ready-made metal virobes;
j) production of machines and equipment;
k) production of electrical equipment, electronic and optical equipment;
l) selection of transport facilities and equipment;
m) production of furniture; o) production of sporting goods;
e) the production of toys and toys;
p) scientific research and development;
c) illumination;
r) health protection and social services;
s) activities of sports facilities;
t) other activities in the field of sports;
x) processing of secondary cheese;
c) wakefulness;
h) technical maintenance and repair of vehicles;
w) removal of wastewater, waste and similar activities;
y) additional and additional transport activities;
j) provision of personal services;
f) vibration of cellulose, wood pulp, paper, cardboard and virobes from them;
j) the creation of musical instruments;
i) production of various products not included in other groups;
i.1) repair of household items and items of special purpose;
i.2) management of the indestructible mine;
i.3) activity associated with the production, distribution and screening of films;
i.4) activity of libraries, archives, club-type installations (except for the activity of clubs);
z.5) activities of museums and protection of historical places and life;
z.6) activities of botanical gardens, zoos and nature reserves;
i.7) activities related to various computing technology and information technologies, in addition to the organization and individual entrepreneurs indicated in paragraphs 5 and 6 of this section

The disbursement of deposits will be made from the income of the skin care provider and then the deposits will be collected and paid immediately for all workers for setting up the details. Rozrakhunok is drawn to fate to be led by an accruing result. The specified multi-hundredth rates cease to be applied when the deposited income of the employee continues to exceed the limit. In 2011, this limit amounts to 463,000 rubles. In 2010, it became 415,000 rubles.

In addition to the above-described contributions, all insurers pay contributions for insurance against accidents due to illness and occupational illness. These contributions will be insured, coming from the payment fund. The tariff deposit is based on the economy, which represents the main type of activity of the organization. Tariffs are set between 0.2 and 8.5%.

Introduced by Federal Law No. 348-FZ dated December 8, 2010, the changes affected the basis for submitting contributions for insurance against accidents. The law is to replace the new Perelik, which brings the base for the expansion of deposits closer to the base, insured according to 212-FZ. Zokrema since 2011 is subject to subsidized compensation for non-victory release, author's payments, material assistance is not subsidized up to 4 thousand, material assistance for childbirth is up to 50 thousand. Updated to 331-FZ dated 12/08/2010, the premium rates for insurance against accidents do not change.

Chigrina Anastasia Arkadievna
Consultant for accounting and training

The main document that defines the procedure for disbursement and payment of insurance contributions to social, medical and pension insurance funds, as well as the procedure for reporting, is the Federal Law dated July 24, 2009 N 212-FZ "On insurance contributions to the Russian Pension Fund Federation, Social Insurance Fund of the Russian Federation , Federal fund for obligatory medical insurance and territorial funds for obligatory medical insurance." 2010-2014 are transitional and for other categories of paid contributions during this period the reduction in insurance premium rates will remain stable.

Insurance contribution rates for various categories of payer contributions, which will be fixed in 2011. shown in the table:

	Pension fund			Health Insurance Fund		Social Insurance Fund
	Strakhova part	Strakhova part	Accumulated part
Zagalny regime
Payers, who are in charge of the simplified tax system
Payers, like zastosovat Unified agricultural tax

Non-taxable income from insurance deposits

It’s safe to say that from 2010 the following is excluded from non-qualified income from insurance pension contributions:
- compensation for unauthorized release
- payments from the penny form for work with important, unprofitable and (or) unsafe minds, in addition to compensation payments from the size, equivalent to the value of milk and other equally valuable grub products

It is important to remember that all payments for personal expenses under labor and civil law contracts (contracts, services) are subject to contributions, regardless of whether there is a change in the income tax or not.

Podatkova request for wages in 2011

For organizations and entrepreneurs who want to establish a legal tax system, the tax system has been simplified and the transfer to the payment of a single tax on income tax payments (the sum of all insurance contributions) is set to 34%.

7800 – Pension fund
630 - FFOMS
900 - TFOMS
870 – FSS

At once, the sum of all insurance deposits (without PDFO adjustment) in the warehouse is 10,200 rubles.
Since 2011, there has been an even more serious increase in the tax pressure on organizations and enterprises that will establish the simplified tax system and UTII, because In 2010, the rate of growth became less than 14%.

For organizations and enterprises that may have resident status in a technical-producing special economic zone; for organizing and individual entrepreneurs to establish a unified agricultural tax; for agricultural goods manufacturers; for insurance premium payers who are willing to pay other taxes to individuals who are disabled people of group I, II or III, for large organizations with disabilities, the same applies grew and in 2011 and 2012 the growth rate became 20.2%.
Tobto. If a worker's salary is 30 thousand rubles, the organization or the employer must pay:
26100 – Salary for a sports worker in hand
3900 - Tax on personal income
4800 – Pension fund
330 - FFOMS
360 - TFOMS
570 - FSS Covered amount of insurance deposits in the warehouse is 6060 rubles.

From the sum of payments from other cities for the personal benefit (for labor and civil law contracts (contractual, service)), which exceeds 415,000 rubles as an accrual contribution from the beginning of the growth period, the insurance contribution is not collected. Thus, in 2011, the maximum income for the skin aneurysm for the emergency organization of the warehouse is 141,100 rubles (415,000 * 34%), for organizations that seek to reduce the tariffs of insurance contributions: 8 3,830 rubles (415,000 * 20.2%).

Payments of individual entrepreneurs and notaries, insured under the insurance policy in 2011

Pension Fund contribution 4330 * 12 * 26% = 13509.6
Contributions from the FFOMS 4330 * 12 * 2.1% = 1091.16
Contributions from TFOMS 4330 * 12 * 3% = 1558.8

20% on insurance

Payers of insurance contributions, who do not have to pay out payments to individuals, have the right to voluntarily enter into the legal system from compulsory social insurance in case of emergency and in connection with maternity and pay for themselves insurance contributions from the size of 2 .9% of insurance risk. Payment of insurance contributions by individuals must be completed no later than 31 years of age, starting with the due date of submitting an application for voluntary entry into the legal system of obligatory social insurance.

Once you enter into a voluntary legal contract, you will be paid from the Social Insurance Fund based on your average salary, which is equal to the minimum wage. In this case, the amount of thousands of dollars in childcare assistance cannot be less than the minimum amount of thousands of dollars in childcare assistance established by the Federal Law “On State Assistance to Communities Who Have Children.”

Payment of insurance contributions

Payers of insurance contributions, which generate payments from other cities to individuals, the amount of insurance contributions, which encourages the transfer to extra-budgetary funds, is calculated in new rubles. The amount of insurance deposits less than 50 kopecks is discarded, and the amount of 50 kopecks or more is rounded up to the nearest ruble. Monthly payments require payments to be made no later than the 15th day of the calendar month following the calendar month for which the monthly tax payment is due.
Entrepreneurs who pay insurance contributions for themselves are required to re-insure them no later than 31 years of the current calendar year. Due to this contribution, the need to round up the sums does not expand until the re-insurance.

Value from insurance deposits to the Pension Fund of the Russian Federation and the Social Insurance Fund

Before the 15th day of the calendar month following the winter period, the requirement to submit an application for form 4-FSS to the territorial authority of the Social Insurance Fund.
Also, before the 1st day of the next calendar month following the winter period, you are required to submit to the territorial body of the Pension Fund of the Russian Federation the regulations for the adjusted and paid insurance contributions for obligatory pension insurance and for compulsory medical insurance to the compulsory funds. 'language medical insurance (RSV-1).

In 2010, a growing number of insurance payers, who have an average number of physical persons for which they pay in other cities, for the previous growth period exceeded 100 individuals, submit insurance payments their pension deposits in installed formats in electronic form with an electronic digital signature.

Since 2011, the barrier for electronic signal transmission has been reduced to 50 points.

Significance from a personalized image

In 2010, a family of people from a personified appearance is created by two people on the river. Subject to Article 37, Clause 12 of Federal Law 213-FZ in 2010, the current periods are recognized according to the calendar. The request will be made according to your personal appearance until the 1st of September 2010 and until the 1st of February 2011.

Since 1st September 2011, the first quarter, last nine months and the calendar year are recognized as the world periods.

Insurance premium rates for 2010

	Pension fund			Health Insurance Fund		Social Insurance Fund
	For osib 1966 rock people and elders	For osib 1967 rock people and younger
	Strakhova part	Strakhova part	Accumulated part
Zagalny regime
Payers, who are in charge of the simplified tax system
Payers transferred to UTII
Promotion of disability and community organizations of disabled people
Payers who are part of the ESKhN
Silskygospodarskiy goods manufacturers
Organizations that may have resident status in the technical and industrial zone

In this case, the basis for the accumulation of insurance premiums for each physical person is established in the amount that does not exceed 415 000 rubles in an accruing amount for the cob of the growing period.

Payments of individual entrepreneurs and notaries, insured arising from the insurance policy in 2010

Entrepreneurs and notaries will pay their own insurance contributions to the Pension Fund of the Russian Federation and compulsory medical insurance funds in the amount that is determined by the liability of the insurance company.
The insurance premium is calculated as a supplement to the minimum wage established on the basis of the financial risk, for which insurance contributions are paid, and the rate of insurance contributions from the state budgetary fund, increasing 12 times.

If you take care of the minimum wage in line with the minimum wage, then
Pension Fund contribution 4330*12*20% = 10392
Contributions from the FFOMS 4330 * 12 * 1.1% = 571.56
Contributions from TFOMS 4330 * 12 * 2% = 1039.2

Due to the fact that people accept insurance contributions to the Pension Fund of the Russian Federation, they are charged entirely to the insurance part (for people born in 1966, they are older) or divided into:
14% on insurance
6% for the accumulated portion (for the 1967 generation, younger people).

L.A. Elina, economist-accountant

Insurance contributions – 2011

Commentary before changes in insurance contributions, which have arisen since 1st day

Federal laws
dated 16.10.2010 No. 272-FZ, dated 08.12.2010 No. 339-FZ

A new river - with new rates. Unfortunately, the tariffs of insurance deposits for 2011. for most organizations and entrepreneurs will be significantly higher than in 2010. The legislator has also established lower rates for active insurers.

In addition to the new rates, the limit of the submitted base for 2011 has been increased, it has become possible to clarify the payments of insurance contributions. The terms for reporting funds to funds have changed, as well as the basis for charging deposits for insurance against accidental losses in the production sector. And not everything is new.

The terms for submitting an “insurance” report have been expanded

For the new rules in 2011. Insurance claims must be submitted at the current date:

Uvaga

• for the FSS - no later than June 17, 2011;
• for the Pension Fund of Russia - no later than February 15, 2011.

• at the branch of the Social Insurance Fund - administration of forms e-4 FSS R F approved Order of the Ministry of Health and Social Development of Russia dated November 6, 2009 No. 871n no later than the 15th day of the calendar month following the new period m clause 2, part 9, art. 15 Federal Law dated July 24, 2009 No. 212-FZ “On insurance contributions...” (hereinafter referred to as Law No. 212-FZ). Guess what, in 2010 Therefore, according to Law No. 212-FZ, Form-4 FSS was required to be submitted before on the 15th (then the remaining day of the term is the 14th), and in the form itself it was stated that they were required to submit no later 15th (the remaining day is the 15th). Now there is a discrepancy in the terms of the term. Tom for 2010 Reporting to the FSS is required no later than 17 today (as of 01/15/2010 – Saturday A part 7 art. 4 Law No. 212-FZ);
• at the branch of the Pension Fund - the breakdown of the form RSV-1 PFR or RSV-2 PFR approved Order of the Ministry of Health and Social Development of Russia dated November 12, 2009 No. 894n no later than the 15th day of another calendar month following the start of the winter period m clause 1, part 9, art. 15 Law No. 212-FZ. Thus, the regulations for 2010 are required to be completed no later than December 15th. In addition, news reports for the first quarter of 2011 begin. at the same time, according to the structure of the RSV-1 form, the requirement to submit and information about the personified appearance of the skin is used at , clause 2 art. 11, paragraph 4, art. 11th century 8 Federal Law dated 01.04.96 No. 27-FZ “On the individual (personification) aspect of the compulsory pension insurance system”; clause 12 art. 37 Federal Law dated July 24, 2009 No. 213-FZ.

Report on the submission of personalized information in 2011. You can read this number.

Changes in the structure of insurance deposits, which are paid in accordance with Law No. 212-FZ

New boundary between the padded base

In 2011 There is no need to pay insurance premiums for payments to civil servants and Viconavians under civil law agreements in the amount that exceeds 463,000 rubles. for th d Part 5 Art. 8 Law No. 212-FZ; clause 1 of the Decree of the Russian Federation dated November 27, 2010 No. 933. It is necessary to unwind this sum with a growing pouch from the cob of rock to protect the skin. In 2010 the border base for narahuvannya vneskіv bula menshoyu – 415,000 rubles. per rik.

Bank interest rates for 2011

As before, there are basic and reduced tariffs. The right to sustenance of reduced tariffs in 2011. There are only a few categories of payers. We will look at the largest number of them (not to mention the benefits for the participants of the Skolkovo project). Well, that's all, who can't get stuck in 2011? reduced tariffs, you can pay contributions beyond the basic ones.

Basic tariffs

Type of insurance contributions	Basic tari f Part 2 Art. 12 Law No. 212-FZ
	2011 r.	2010 r.
On obov'yazkov pension insurance e pp. 1, 2 tbsp. 22 of the Federal Law dated December 15, 2001 No. 167-FZ “On obligatory pension insurance...” (hereinafter referred to as Law No. 167-FZ) (as amended by the Federal Law dated October 16, 2010 No. 272-FZ (hereinafter referred to as Law No. 272-FZ)):
for osіb 1966 fate of the people and elders - to finance the insurance part of the labor pension	26,0%	20,0%
for os_b 1967 rock people and younger:
- to finance the insurance part of the labor pension	20,0%	14,0%
- to finance the funded part of the labor pension	6,0%	6,0%
Due to the timely unpredictability and connection with motherhood -	2,9%	2,9%
On obov'yazkov medical insurance:
at the Federal Compulsory Medical Insurance Fund	3,1%	1,1%
to the territorial Compulsory Medical Insurance Fund	2,0%	2,0%
Together:	34,0%	26,0%

More details about the planned amendments to Law No. 212-FZ for those who are stagnant with forgiveness, we wrote: 2010, No. 24, p. 89

Why pay the insurance premiums at the extra rate? m Part 2 Art. 12, part 2 art. 62 Law No. 212-FZ, and not for reductions (as it was in 2010). )clause 2, part 2, art. 57 Law No. 212-FZ now blame:

• UTII payers;
• sparsely. It is true that for those who are interested in making their activities more economical and social, the aggregate tariff for contributions for 2011 will be: more than 26%.

Reduced tariffs for workers in the industrial and social spheres

During the rest of the day, Vlada was preparing a new gift - she confirmed the reduction of tariffs for organizations and enterprises that would make things easier at draft Federal Law No. 472509-5, adopted by the State Duma at the III reading on December 21, 2010.

The right to establish lower tariffs is subject to the same restrictions, whose type of activity is directly named in paragraph 8 of Part 1 of Art. 58 Law No. 212-FZ. These, for example, are those who are engaged in production, everyday life, lighting, health protection, repair of household equipment and special items, and property management.

Moreover, income from activities, which gives the right to reduced rates for insurance deposits, will account for at least 70% of the general duty of income. V Part 1.4 Art. 58 Law No. 212-FZ.

Since the main type of economic activity ceased to resemble the “fun” period during the period during which such inconsistency was allowed, the insurance deposits will be reinstated to Pence. to the tax fund at the discounted rate and pay an additional penalty і Part 1.4 Art. 58 Law No. 212-FZ.

Category of insured persons	Tariffs for 2011 for people who are engaged in the production and knowledge of social minds G Part 3.2 Art. 58 Law No. 212-FZ
	Pension Fund R F clause 10 art. 33 Law No. 167-FZ		Social Insurance Fund of the Russian Federation
	for the insurance portion of the pension
				Federal Health Insurance Fund	territorial health insurance funds
	18,0%	-	2,9%	3,1%	2,0%
	12,0%	6,0%

As a matter of fact, contributions for subsidized pensioners are reduced inclusive of the rate up to the Pension Fund: it becomes 18%, and not 26%, like the base rate.

Reduced tariffs for IT companies and partnerships created by budgetary scientific institutions and VNZ after 08/13/2009

About the minds that IT companies and government partnerships are likely to compromise in order to benefit from lower tariffs, you can read: 2010, No. 22, p. 19

Aggregate tariff - 14% (The Most Important )Part 3 Art. 58 Law No. 212-FZ, installations for I pp. 4-6 part 1, part 3 tbsp. 58 Law No. 212-FZ:

• IT companies - Russian organizations that operate in information technology areas (except for residents of technical-provisioning special economic zones )clause 6, part 1, art. 58 Law No. 212-FZ;
• Gospodar's partnerships (TOV and AT), created after August 13, 2009 by budgetary scientific institutions and VNZ і clause 4, part 1, art. 58 Law No. 212-FZ;
• residents of technical and production units of the SEZ

Category of insured persons	Tariffs for 2011 for IT companies; partnerships created by budgetary scientific institutions and yours after 08/13/2009; residents of technical and production units of the SEZ
	Pension Fund R F podp. 4-6 clause 4, clause 7 art. 33 Law No. 167-FZ (as amended by Law No. 272-FZ)		Social Insurance Fund of the Russian Federation	Fundy for medical insurance
	for the insurance portion of the pension	for the accumulative part of the pension
				Federal Health Insurance Fund	territorial health insurance funds
For osib 1966 rock people and elders	8,0%	-	2,0%	2,0%	2,0%
For osib 1967 rock people and younger	2,0%	6,0%

To achieve lower rates for insurance companies, IT companies and government partnerships must reach out to clever minds. I Part 2.1, 2.2 Art. 57, part 4, 5 art. 58 Law No. 212-FZ (as amended by Law No. 272-FZ).

Reduced tariffs for “disabled” beneficiaries and sick payers

Aggregate tariff - 20,2%, installations for I Part 2 Art. 58 Law No. 212-FZ:

• any kind of robot sellers to pay for disability m;
• payers of the Unified State Agricultural Service and the Silgospvirobnik th pp. 1, 2 hours 1 tbsp. 58 Law No. 212-FZ, which can be blocked by ESC N clause 2 art. 346.2 Tax Code of the Russian Federation, but we crossed the splat;
• “disabled” organizations and the social orientations they create th clause 3, part 1, art. 58 Law No. 212-FZ(except those engaged in the extraction or sale of excisable goods, mineral oil, other bark copals, as well as goods from ordinary overflow I approved Resolution of the Russian Federation dated September 28, 2009 No. 762).

Category of insured persons	Tariffs for 2011 for agricultural producers and payers of the Unified State Agricultural Service; for “disabled” organizations and the social orientations they create; with payments to disabled people
	Pension Fund R F podp. 1-3 clause 4, clause 5 art. 33 Law No. 167-FZ (as amended by Law No. 272-FZ)		Social Insurance Fund of the Russian Federation	Fundy for medical insurance
	for the insurance portion of the pension	for the accumulative part of the pension
				Federal Health Insurance Fund	territorial health insurance funds
For osib 1966 rock people and elders	16,0%	-	1,9%	1,2%	1,2%
For osib 1967 rock people and younger	10,0%	6,0%

Reduced tariffs for PHI

Aggregate tariff - 26%, regulations for Russian organizations and producers that produce mass information (with the exception of PHI advertising and erotic nature )clause 7 part 1, part 3.1 art. 58 Law No. 212-FZ. In order to take advantage of these lower rates, the main type of economic activity is:

• <или>activity of the Galuzia radio and television station (code - 92.20 according to ZKVED OK 029-200 1approved Resolution of the State Standard of Russia dated 06.11.2001 No. 454-st);
• <или>activity of information agencies (code - 92.40 from KVED);
• <или>activity from newspapers (code - 22.12 from KVED) or magazines and periodical publications (code - 22.13 from KVED).

The main type of activity will need to be confirmed in order, which may mean Order R F Part 1.1 Art. 58 Law No. 212-FZ. Above all, the procedure will be similar to confirming the main type of activity in catastrophe insurance: the main activity will be the one in which the most income is lost.

In addition, you will have to confirm your renewal of the release of mass information. We firstly confirm the certificate of registration of the PHI; without this, the editors cannot begin issuing the PHI. І Art. 8 Law of the Russian Federation dated December 27, 1991 No. 2124-1 “On the peculiarities of mass information”. Nina sees such evidence from Roskomnaglyad (formerly Rosohronkultura). We are in charge of the foreign-Russian registers of the Republic of Moldova І pp. 5.4, ​​5.2.2 Position... closed. Resolution of the Russian Federation dated March 16, 2009 No. 228. The order may, in accordance with Law No. 212-FZ, establish a special procedure for confirming the PHI of one’s own and maintaining their registry A Part 1.2 Art. 58 Law No. 212-FZ. But he doesn’t have any special sense. Therefore, for everything, Roskomnaglyad itself directs the register of organizations and enterprises that issue PMI to budgetary funds no later than the 1st day of the month, which falls after each quarter. m Part 1.2 Art. 58 Law No. 212-FZ. In this way, funds automatically have the latest information, so they can verify the legality of lowering rates. If the registration of the snake is determined to be ineffective, the snake will be immediately removed from the registry.

Before the speech, it is possible, in order to confirm the right to lower tariffs, it will be necessary to periodically remove evidence about those that your data does not belong to the advertising and erotic nature.

ZMI is relinquished the right to impose preferential tariffs from the beginning of the growing (rozrahunkov) period, as і Part 1.3 Art. 58 Law No. 212-FZ:

• <или>During this period, the main type of its economic activity does not correspond to the declared one;
• <или>It is disabled from the PHI registry.

If this happens to you, then the deposits will need to be transferred from the beginning of the period to the base tariff, and the arrears will be paid additionally. і Part 1.3 Art. 58 Law No. 212-FZ.

Only ax is worth importing from the cob during the period? Even the developmental period (rik), and all the calendar periods (quarter, period, 9 months and calendar river) begin on the same date - from 1 day I Art. 10 Law No. 212-FZ. It is unlikely that the legislator would want the right to impose lower tariffs to be re-insuranced in all cases from the beginning. Otherwise, it would have been impossible to remember the winter period. Whose nutritional needs are official, we also check for them.

Category of insured persons	Tariffs for 2011 for mass information purposes
	Pension Fund R F clause 9 art. 33 Law No. 167-FZ (as amended by Law No. 272-FZ)		Social Insurance Fund of the Russian Federation	Fundy for medical insurance
	for the insurance portion of the pension	for the accumulative part of the pension
				Federal Health Insurance Fund	territorial health insurance funds
For osib 1966 rock people and elders	20,0%	-	2,9%	1,1%	2,0%
For osib 1967 rock people and younger	14,0%	6,0%

Yak Bachimo, deposit rates for ZMI for 2011. the same as the hidden rates of the Vneskis that operated in 2010.

Compensation for non-correspondent input, not related to payments, is now subject to contributions

In 2010 To pay insurance deposits required compensation for non-vicoristan leave, transferred by the Labor Code and paid at the time of the worker's salary V podp. "d" clause 2, part 1, art. 9 Law No. 212-FZ. And since such compensation was not paid to the worker, the Ministry of Health allowed him not to subsidize his contributions. і Sheet of the Ministry of Health and Social Development of Russia dated May 19, 2010 No. 1239-19. True, for one thing, it may be transferred to the Labor Code. For example, in legal cases it is possible to replace with a penny compensation a part of the short-term paid leave, which exceeds 28 calendar days. th Art. 126 Labor Code of the Russian Federation. This payment is stipulated by labor legislation and is linked to the labor obligations of the worker. Ozhe, in 2010. її it was possible not to pay deposits і podp. "i" clause 2, part 1, art. 9 Law No. 212-FZ (as amended, in force until December 31, 2010).

Ale from 1st September 2011 Any compensation for non-compliance with the permit, including the requirement to pay insurance deposits. і podp. "i" clause 2, part 1, art. 9 Law No. 212-FZ.

On “likarnyany” you can change contributions to the Social Insurance Fund even within the limits of fate

You can read the report about those who work for an accountant, since the accumulated deposits do not go towards paying for assistance, you can read: 2010, No. 15, p. 23

The amount of insurance deposits from the FSS for “medical” insurance (insurance for unexpected accidents and in connection with maternity) is required to be paid from the FSS for the insurance amount of insurance for this type of insurance I Part 2 Art. 15 Law No. 212-FZ. Tse mozhet buti vitrati na viglad e Part 1 Art. 1.4 Federal Law dated December 29, 2006 No. 255-FZ “On obligatory social insurance...”:

• servants due to the time-consuming unpredictability;
• auxiliaries with weight and bedspreads;
• one-time assistance to women who became available in medical supplies in the early stages of pregnancy;
• one-time assistance for childbirth;
• several months of assistance in looking after the child;
• social assistance for funeral services.

Replace the monthly payments for insurance contributions for paid auxiliary assistance in the month of payment of auxiliary assistance, regardless of the date of payment to individuals m clause 1 art. 11, part 2 art. 15 Law No. 212-FZ.

Since the monthly contributions to the Social Insurance Fund are more than your expenses for paying for assistance, then there are no extra charges. You will simply overextend the fund to the fund.

And if the sum of money on the “medicine” is less than the amount of insurance for your expenses, then there are two options.

UVAGA

How to get pouches 2010 rub. If you have lost your perevitrat for your medical expenses, then even if you don’t know, you will have to go to the Social Insurance Fund for a pittance.

OPTION 1. Return to the FSS department for tax payments V Art. 4.6 Federal Law dated December 29, 2006 No. 255-FZ.

OPTION 2. Secur the amount of transfer of future payments to the Federal Social Insurance Fund of the Russian Federation. Law No. 212-FZ of 2010. This option was not transferred, but allowed the Social Security Fund to work with its List m Sheet of the Federal Social Insurance Fund of the Russian Federation dated June 21, 2010 No. 02-03-13/08-4917.

I axis from 2011 The possibility of transferring the amount of expenses over the accumulated deposits in the accounts of future payments is enshrined in the Law. Now the legislator has carefully demarcated the period of such a period: it can only be earned within one rozrakhunka period - one calendar fate A Part 2.1 Art. 15, part 1 art. 10 Law No. 212-FZ. Uninsured surpluses (as perevitrat is called) cannot be transferred to the next river. For this complaint, you will have to report to the FSS department.

Any benefits on payments can be clarified without a penalty

It has long been known that most benefits on tax payments can be specified without a penalty. th clause 7 art. 45 Tax Code of the Russian Federation. If you have received payment from the details, but, regardless of the situation, the money has been found in the Treasury, then you can submit an application before the inspection to correct the approved payment (specify the payment).

Similar rules are now in Law No. 212-FZ Part 8-12 Art. 18 Law No. 212-FZ. Then you can correct the actions of payments for the re-insurance of deposits, penalties and fines for them by submitting an application for clarification to the Pension Fund and the Social Insurance Fund:

• <или>submit the payment (field 106 of the payment order);
• <или>payment type (field 110);
• <или>belonging to the payment (there is no such field in the payment, it can be assumed that under it you can find either field 104 KBK, or field 105 OKATO, or any other field, the pardon in which did not contribute to the collection of pennies to the budget of the fund, for example, in the field " INN » PFR sheet dated October 25, 2010 No. TM-30-25/11272);
• <или>star (rozrakhunk) period (field 107);
• <или>status of insurance payer (field 101).

Before such an application, you must submit documents confirming your payment of insurance premiums. V part 8 art. 18 Law No. 212-FZ.

UVAGA

The payment in the KBK for the reinstatement of insurance deposits is equal to their non-overinsurance, since through it the money did not reach the fund’s budget A clause 7 art. 45 Tax Code of the Russian Federation.

Once you have submitted your application, the fund may ask you to complete the verification process at part 9 art. 18 Law No. 212-FZ. On the basis of the act of such verification (as soon as it is carried out) and your application, the fund can clarify the payment on the day of payment s Part 11 Art. 18 Law No. 212-FZ. If you have been charged with penalties, then the fund of goiters will have to reclaim them (cancel them completely or partially). If you make a decision to clarify your payment, the fund is obliged to notify you within 5 business days after making this decision I part 6 art. 4, part 11 art. 18 Law No. 212-FZ.

However, do not take into account that insurance deposits, as before, remain unpaid, since the money did not reach the required budgetary fund through those who entered the payment incorrectly. e clause 4, part 6, art. 18 Law No. 212-FZ:

• <или>Federal Treasury number;
• <или>hiring a bank owner;
• <или>KBK.

That's why everyone, chantingly, is wondering - why will there be penalties when adjusting payments for insurance deposits with an incorrect BCC?

In our opinion, it is not their fault, since the pardon in the KBK did not in any way contribute to the proper allocation of pennies to the budget of the sub-budget fund. So, for example, pension deposits for insurance and accumulative parts are overinsurance by one rakhunok, and at the expense of the KBK, so if you have confused them with the KBK, you can easily clarify them (without penalties) )Resolution of the Federal Antimonopoly Service PZ dated 10/05/2010 No. A55-38900/2009.

And if you ask the payer for the re-insurance of KBK deposits, be it any kind of tax (the first three digits are 182), then problems are inevitable. Even the Federal Treasury, focusing on the first three figures of the KBK, did not transfer the money to the budgetary fund. Then you will have to pay a fine.

The same point of view is being pursued by the Ministry of Finance of Russia with the utmost possibility of clarifying the BCC for “tax” payments X Lists of the Ministry of Finance of Russia dated October 27, 2010 No. 03-02-08/62, dated May 4, 2009 No. 03-02-07/1-217, dated June 17, 2008 No. 03-02-07/1-288.

An application for clarification of certain details from the payer for the re-insurance of bank accounts may look like this.

Application dated 02/21/2011
about clarifying the details of the payment order

Limited liability company “Lutik” (INN..., OGRN..., registration number at the fund...) 02/14/2011 payment orders No. 29 were transferred to the Federal Treasury Department for the Tver Region insurance deposits on obov'yazkova pension insurance (for the accumulative part of the labor pension) for the current year 2011. the amount is 5000 (five thousand) rubles. 00 kop.

When the details of the payment order were filled in, field 101 “Insurance contribution payer status” was cleared: the value “01” (the payer is a legal entity) was replaced with the value “09” (the payer is an individual entrepreneur).

Subject to Part 8 of Art. 18 of the Federal Law dated July 24, 2009 No. 212-FZ, please check the status of the deposit payer with the payment authority dated February 14, 2011 No. 29 on the day of payment of the deposits and re-arrange the penalties (as they were charged).

Program:
1. copy of the payment order dated 02/14/2011 No. 29;
2. a copy of the bank statement for the bank account.

Director			V.G. Mishkin

A bunch of technical amendments

We focus only on those who aroused the greatest interest among our readers.

Zokrema, now Law No. 212-FZ states that:

• contributions are required to make payments, as they are charged within the framework of labor contracts and civil law agreements V Part 1 Art. 7 Law No. 212-FZ. Previously, the Law contained the following formula: “for labor and civil law contracts » Part 1 Art. 7 Law No. 212-FZ (as amended, in force until December 31, 2010). Through this action, the accountants thought that they would cover the deposits with the requirement to pay in addition to payment, which is directly named in these contracts. And all payments to the worker, which are not specified in the employment contract, may not be subject to deposits. However, this is incorrect, and the Ministry of Health in 2010. clarified that the deposits are required to cover all payments to workers within the framework of labor payrolls, including the transfer of collective agreements and local regulations. and I clause 1 art. 52 art. 185 Civil Code of the Russian Federation; clause 2 art. 69 Federal Law dated December 26, 1995 No. 208-FZ “On joint stock partnerships”; podp. 1, 2 p. 3 art. 40 Federal Law dated 02/08/98 No. 14-FZ “On partnerships with interconnected responsibility”. In addition, the possibility of submitting information to the fund through a representative is indicated on the confirmed information forms (on the schedules for the RSV-1 (RSV-2) form of the Pension Fund and for the Form-4 FSS of the Russian Federation).

Change the Rozrahunka Vneski “to injuries”

The object for the provision of insurance premiums against accidental accidents in the workplace (insurance “for injuries”) has been brought closer to the object for the provision of insurance premiums in accordance with Law No. 212-FZ Federal Law dated July 24, 1998 No. 125-FZ “On compulsory social insurance against accidental illnesses and occupational illnesses” (hereinafter referred to as Law No. 125-FZ).

Now contributions “for injuries” are donated to the vineyards, paid by insurers to insure persons within the framework X clause 1 art. 20.1 Law No. 125-FZ:

UVAGA

Tariffs for injuries for 2011. lost the same ones as in 2010.

• labor wear;
• civil law agreements that provide for the payment of such contributions.

This transfer of payments, such as contributions “for injuries”, is not covered, such as the transfer, as determined by Law No. 212-FZ for contributions to the Social Insurance Fund (state assistance, compensation, etc.). )Art. 20.2 Law No. 125-FZ.

It’s good and easy, because now there is no need to focus on the transfer of non-compliant payments, confirmations of about 10 years. d Perelik payment... closed. Decree of the Russian Federation dated 07.07.99 No. 765.

It is impossible to say to Prote that now the base of insurance for “injuries” and insurance for “medicine” is the same. Also, for deposits on the “medicine” insurance, a limit value of the adjusted base has been established: 463,000 rubles. y 2011 .Part 5 Art. 8 Law No. 212-FZ But for the “injury-related” people there is no such limitation. Therefore, as long as fate continues, you will pay one worker’s salary in the total amount of 1 million rubles, for the entire amount you will be required to make contributions “for injuries.”

Please ensure that the rates of insurance premiums “for injuries” have not changed - they have been lost for a long time e Art. 1 Federal Law dated December 8, 2010 No. 331-FZ “On insurance tariffs...”.

At the end of the meeting, I would like to increase your respect by one more change in addition to the contributions that are combined with Law No. 212-FZ. Since 2011 budgetary funds denied the right to independently work out overpayments on deposits from the accounts of future payments th part 7 art. 26 Law No. 212-FZ. For which purpose your written application is no longer required I the form was approved by the Order of the Ministry of Health and Social Development of Russia dated December 11, 2009 No. 979n. Decisions about the fund can be approved within 10 working days from the day the overpayments were detected s part 7 art. 26 Law No. 212-FZ. It will take the next 5 business days to inform you about this fund. th Part 16 Art. 26 Law No. 212-FZ.

However, the new procedure does not require you to contact the fund with an application for the return of reinsurance deposits. V part 6 art. 26 Law No. 212-FZ. So, if you don’t want to overpay for contributions from the Pension Fund or the Social Insurance Fund, having sent them to the accounts of your upcoming payments, write a request for a refund. And if you are under control, which fund can be created on your own, you don’t have to write any applications.