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In 2013, most organizations and individual entrepreneurs must apply the tariffs for insurance contributions to extra-budgetary funds (PFR, FSS of the Russian Federation and FFOMS), established by:
- in Art. 58.2 of the Federal Law of July 24, 2009 N 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund” (hereinafter referred to as Law N 212-FZ);
- Art. 33.1 of the Federal Law of December 15, 2001 N 167-FZ “On Compulsory Pension Insurance in the Russian Federation” (hereinafter referred to as Law N 167-FZ).
Insurance premiums in 2013 for employers and self-employed persons
Federal Law of December 3, 2012 No. 243-FZ “On Amendments to Certain Legislative Acts of the Russian Federation on Compulsory Pension Insurance Issues” (hereinafter referred to as Law No. 243-FZ) and Federal Law of December 3, 2012 No. 228-FZ “On Insurance Tariffs” for compulsory social insurance against industrial accidents and occupational diseases for 2013 and for the planning period of 2014 and 2015" (hereinafter referred to as Law No. 228-FZ) introduced further amendments to the legislation regulating tariffs and the procedure for paying insurance premiums. Let us take a closer look at those that relate to employers - persons making payments to individuals, as well as self-employed persons (individual entrepreneurs, lawyers, notaries engaged in private practice).
The amounts of insurance contributions that employers and persons making payments under civil contracts (hereinafter referred to as employers) paid in 2012 remain until 2015.
Thus, employers who do not have the right to apply reduced tariffs pay insurance premiums in 2013 in the following amounts: to the Pension Fund of the Russian Federation - 22%; in the Social Insurance Fund - 2.9%; in the Federal Compulsory Medical Insurance Fund - 5.1%.
At the same time, the rule that in the period 2013-2015 continues to apply. from amounts exceeding the base limit, employers must pay insurance contributions to the Pension Fund in the amount of 10%, and these funds go to the insurance part of the pension.
The maximum value of the base for calculating insurance contributions to state extra-budgetary funds from January 1, 2013 increases by 1.11 times and amounts to 568,000 rubles. (Resolution of the Government of the Russian Federation of December 10, 2012 No. 1276).
Additional rates of insurance premiums for certain categories of policyholders from 01/01/2013
Law No. 243-FZ added:
- Article 33.2 of Law No. 167-FZ,
- Article 58.3 of Law No. 212-FZ.
In accordance with this amendment, in relation to payments (and other remuneration) in favor of insured persons engaged in work with harmful, dangerous, difficult working conditions*, they apply from 01/01/2013.
additional tariffs of insurance premiums to finance the insurance part of the labor pension. *Specified in paragraphs 1-18, clause 1, article 27 of the Federal Law of December 17, 2001. No. 173-FZ “On labor pensions in the Russian Federation.”
At the same time, the additional tariff for payments in favor of persons specified in Article 27 of Law No. 173-FZ for 2013 will be:
