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Deductions to off-budget funds: terms and responsibilities

Most of Russia's population is wage earners. For their work they receive wages. The enterprise is obliged to make deductions to extra-budgetary funds for each employee.

A person registered as an individualentrepreneur, also makes payments. And the amount of deductions does not depend on whether the businessman received a profit or not. Even if during the year the entrepreneur did not conduct any activity, he is obliged to make deductions to off-budget funds:

- FSS;

- FIU;


Insurance transfers must be paid in full by the deadline until 31.12 of the reporting year. Deductions to off-budget funds 2012 are set in the following amounts:

- FFOMS - 5.10%;

- FIU - 22%;

- FSS - 2.9%.

As a result, the insurance load isemployees and IP in 2012 30%. For businessmen, there are no any benefits. The basis for determining contributions is the size of the minimum wage set on 01/01/2012 and equal 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 twoparts: insurance - 16%, accumulative - 6%. But when calculating the deductions, it should be borne in mind that entrepreneurs born before 1967 pay only the insurance part. People are younger making all payments in full.

Deductions to off-budget funds are made by the following categories of citizens:

- Individual entrepreneurs, legalpersons, as well as citizens who are not IP. This category makes payments and other rewards to its employees. Payers of contributions in this case are called employers. Most of the payments they make to individuals are the wages of employees.

- Individual entrepreneurs, notaries, lawyers who are engaged in private practice, but do not make payments to individuals.

Since 2012, employers must make deductionsfor foreign citizens temporarily residing in the territory of the Russian Federation. This year is marked by another innovation. The list of organizations that have the right to use deductions to non-budgetary funds to use reduced rates has expanded. It:

- pharmacies that pay UTII;

- Organizations engaged in charity and applying the USOS;

- non-profit associations that are engaged in activities in the field of scientific research and development, culture, sports, art, health, social services;

- organizations engaged in engineering services (but the exception is the enterprises that have concluded agreements with the management of economic zones).

If deductions to social funds were notare made on time, then responsibility is imposed on the organization. Special bodies can collect compulsory contributions. However, also accrue fines and penalties.

In the case where deductions to off-budget fundswere made at the wrong time, for each day overdue the organization must pay a penalty fee. Their size is 1/300 of the refinancing rate of the Central Bank of Russia. If the employer does not fully pay or did not make any deductions to the funds, he is fined 20% of the unpaid amount. But when the enterprise made no payments with a certain intent, off-budget funds have the full right to charge an additional contribution of 40%.

Organizations that have any form of ownership,except for IP, are required to report to the PF before March 1. From 1.01.2012 for individual entrepreneurs it is necessary only to reconcile payments.

In each organization for timely payment andReporting is the responsibility of the chief accountant and supervisor. In the event of a malicious violation, they may be subject to administrative and criminal penalties.