of July 24, 2009 No. 212-FZ
About insurance premiums in the Pension Fund of the Russian Federation, Social Insurance Fund of the Russian Federation, Federal Compulsory Health Insurance Fund
Accepted by the State Duma of the Russian Federation on July 17, 2009
Approved by Council of the Russian Federation on July 18, 2009
1. This Federal Law governs the relations connected with calculation and payment (transfer) of insurance premiums in the Pension Fund of the Russian Federation for mandatory pension insurance, Social Insurance Fund of the Russian Federation on compulsory social insurance on case of temporary disability and in connection with motherhood, Federal Compulsory Health Insurance Fund on compulsory medical insurance (further also insurance premiums), and also the relations arising in the course of control of calculation and payment (transfer) of insurance premiums and accountability for violation of the law of the Russian Federation about insurance premiums.
2. Operation of this Federal Law does not extend to the legal relationship connected with calculation and payment (transfer) of insurance premiums for compulsory social insurance from labor accidents and occupational diseases, except for provisions of Articles 10, of 11, of 15, of 17, of 18, 18.1, 18.2, 18.4, 18. 5, 19 - 23, parts 3 - the 5th Articles 24, Articles 25 - 27, 32, parts 1, 2, 4 Articles 33, Articles 34 - 43, the 45th this Federal Law, applied to the specified legal relationship in the part which is not contradicting the Federal Law of July 24, 1998 No. 125-FZ "About compulsory social insurance from labor accidents and occupational diseases" and also on the legal relationship connected with payment of insurance premiums for compulsory medical insurance of the idle population which are regulated by the Federal Laws on the corresponding specific types of compulsory social insurance.
3. Features of payment of insurance premiums by each type of compulsory social insurance are established by the Federal Laws on specific types of compulsory social insurance.
4. In cases if the international treaty of the Russian Federation establishes other rules, than provided by this Federal Law rules of the international treaty of the Russian Federation are applied.
5. For the purpose of uniform application of this Federal Law if necessary the corresponding explanations according to the procedure, determined by the Government of the Russian Federation can be published.
6. Introduction of amendments to this Federal Law, and also suspension of action or recognition voided provisions of this Federal Law is performed by the separate Federal Laws and cannot be included in texts of the Federal Laws changing (suspending or recognizing voided) other legal acts of the Russian Federation or containing independent subject of legal regulation.
For the purposes of this Federal Law the following concepts are used:
1) the organizations - the legal entities formed in accordance with the legislation of the Russian Federation (further - the Russian organizations), and also the foreign legal entities, the companies and other corporate educations having civil legal capacity, created according to the legislation of foreign states, the international organizations, branches and representations of the specified foreign persons and the international organizations created in the territory of the Russian Federation;
2) physical persons - citizens of the Russian Federation, foreign citizens and stateless persons;
3) individual entrepreneurs - the physical persons registered in accordance with the established procedure and performing business activity without formation of legal entity, the head of peasant farms. The physical persons performing business activity without formation of legal entity, but which are not registered as individual entrepreneurs in defiance of requirements of the civil legislation of the Russian Federation, in case of fulfillment of duties, assigned to them by this Federal Law having no right to refer to the fact that they are not individual entrepreneurs;
4) separate division of the organization - any division which is territorially isolated from it in which location stationary workplaces for the term of more than one month are equipped;
5) banks (bank) - the commercial banks and other credit institutions having the license of the Central bank of the Russian Federation;
6) the account (accounts) - the settlement (current) and other accounts in banks opened based on bank account agreement on which are enlisted and from which money of the organizations and individual entrepreneurs, the notaries who are engaged in private practice, the lawyers who founded lawyer offices, and the physical persons which are not recognized by individual entrepreneurs can be spent;
7) personal accounts - the accounts opened in bodies of the Federal Treasury (other bodies performing opening and maintaining personal accounts) according to the budget legislation of the Russian Federation;
8) accounts of the Federal Treasury - the accounts opened for territorial authorities of the Federal Treasury, intended for accounting of receipts and their distribution between budgets of the budget system of the Russian Federation according to the budget legislation of the Russian Federation;
9) shortage - the amount of insurance premiums which is not paid to the time established by this Federal Law;
10) the location of separate division of the Russian organization - the place of implementation by this organization of activities through the separate division;
11) the residence of physical person - the address (the name of the subject of the Russian Federation, the area, city, other settlement, street, house number, the apartment) to which the physical person is registered at the place of residence according to the procedure, established by the legislation of the Russian Federation;
12) goods - any property realized or intended for realization;
13) work - activities which results have material expression and can be implemented for requirements satisfaction of the organization and (or) physical persons;
14) service - activities which results have no material expression are implemented and consumed in the course of implementation of these activities;
15) financial year - calendar year from January 1 to December 31;
16) the legislation of the Russian Federation on insurance premiums this Federal Law and regulatory legal acts of the Russian Federation adopted according to it.
1. Control of correctness of calculation, completeness and timeliness of payment (transfer) of insurance premiums in state non-budgetary funds (further - control of payment of insurance premiums) is exercised by the Pension Fund of the Russian Federation and its territorial authorities concerning the insurance premiums for mandatory pension insurance paid to the Pension Fund of the Russian Federation and the insurance premiums for compulsory medical insurance paid to Federal Compulsory Health Insurance Fund, both Social Insurance Fund of the Russian Federation and its territorial authorities concerning insurance premiums for compulsory social insurance for case of temporary disability and in connection with motherhood, paid to Social Insurance Fund of the Russian Federation (further - control facilities behind payment of insurance premiums).
2. The Social Insurance Fund of the Russian Federation and its territorial authorities exercise also control of correctness of payment of obligatory insurance coverage for compulsory social insurance on case of temporary disability and in connection with motherhood according to the Federal Law of December 29, 2006 No. 255-FZ "About compulsory social insurance on case of temporary disability and in connection with motherhood" (further the Federal Law "About Compulsory Social Insurance on Case of Temporary Disability and in connection with Motherhood").
3. The Pension Fund of the Russian Federation and its territorial authorities perform exchange of necessary information according to Federal Compulsory Health Insurance Fund and territorial funds of compulsory medical insurance electronically according to the procedure, determined by data exchange agreements.
1. The terms established by this Federal Law are determined calendar date, specifying on event which shall step inevitably, or on action which shall be made, or the period which is estimated for years, quarters, months or days.
2. The current of term begins next day after calendar date or approach of event (action making) which determines its beginning.
3. The term estimated for years expires in the corresponding month and number of the last year of term. At the same time year (except for calendar year) any period consisting of 12 months following in a row is recognized.
4. The term estimated quarters expires in the last day of the last month of term. At the same time quarter is considered to equal three calendar months and counting of quarters is conducted since the beginning of calendar year.
5. The term estimated for months expires in the corresponding month and number of the last month of term. If the termination of term falls on month in which there is no corresponding number, term expires in the last day of this month.
6. The term determined in the days is estimated in the working days if term is not established in calendar days. At the same time day which is not recognized in accordance with the legislation of the Russian Federation in the output and (or) non-working holiday is considered the working day.
7. If the last day of term falls on the day recognized in accordance with the legislation of the Russian Federation in the output and (or) non-working holiday in the afternoon of the termination of term the next working day following it is considered.
8. Action for which making the fixed term, can be executed till twenty four o'clock the last day of term. If documents or money were handed over in the organization of communication till twenty four o'clock the last day of term, term is not considered passed.
1. Payers of insurance premiums are the insurers determined according to the Federal Laws on specific types of compulsory social insurance which treat:
1) persons making payments and other remunerations to physical persons:
c) the physical persons which are not recognized by individual entrepreneurs;
2) the individual entrepreneurs, lawyers, notaries who are engaged in private practice and the other persons who are engaged in the procedure established by the legislation of the Russian Federation in private practice (further - the payers of insurance premiums who are not making payments and other remunerations to physical persons) if other is not provided in the Federal Law on specific type of compulsory social insurance.
2. Other categories of the insurers who are payers of insurance premiums can be established by the Federal Laws on specific types of compulsory social insurance.
3. If the payer of insurance premiums belongs at the same time to several categories of payers of insurance premiums specified regarding 1 this Article or in the Federal Law on specific type of compulsory social insurance, he estimates and pays insurance premiums on each basis.
1. The payer of insurance premiums can participate in the relations regulated by this Federal Law through the legal or authorized representative if other is not provided by this Federal Law.
2. Personal participation of the payer of insurance premiums in the relations regulated by the legislation of the Russian Federation on insurance premiums does not deprive of it the right to have the representative, is equal as participation of the representative of the payer of insurance premiums does not deprive of the payer of insurance premiums of the right to personal participation in the specified legal relationship.
3. Powers of the representative of the payer of insurance premiums shall be documented according to this Federal Law and other Federal Laws.
4. Legal representatives of the payer of insurance premiums - the organizations are recognized persons, representatives to represent the specified organization based on the law or its constituent documents.
5. Legal representatives of the payer of insurance premiums of physical person persons acting as his legal representative according to the civil legislation of the Russian Federation are recognized.
6. The actions (failure to act) of legal representatives of the payer of insurance premiums made in connection with participation of this payer of insurance premiums in the relations regulated by this Federal Law are recognized actions (failure to act) of this payer of insurance premiums.
7. The authorized representative of the payer of insurance premiums the physical person or legal entity authorized by the payer of insurance premiums is recognized to represent its interests in the relations with control facilities behind payment of insurance premiums, other participants of the relations regulated by the legislation of the Russian Federation on insurance premiums.
8. The authorized representative of the payer of insurance premiums - the organizations performs the powers based on the power of attorney issued according to the procedure, established by the civil legislation of the Russian Federation.
9. The authorized representative of the payer of insurance premiums of physical person performs the powers based on notarially certified power of attorney or the power of attorney equated to notarially certified, according to the civil legislation of the Russian Federation.
10. Officials of control facilities behind payment of insurance premiums, tax authorities, customs authorities, law-enforcement bodies, judges, investigators and prosecutors cannot be authorized representatives of the payer of insurance premiums.
1. For the purpose of monitoring procedure behind payment of insurance premiums control facilities behind payment of insurance premiums perform accounting of payers of insurance premiums based on data on their accounting (registration) as insurers. Features of registration of separate categories of payers of insurance premiums are established by the Government of the Russian Federation.
2. Ceased to be valid
1. Subject to taxation by insurance premiums for payers of the insurance premiums specified in subitems "an" and "b" of Item 1 of part 1 of article 5 of this Federal Law the payments and other remunerations charged by payers of insurance premiums for benefit of physical persons within employment relationships and civil agreements which subject is performance of works, rendering services, under agreements of the author's order, for benefit of authors of works under contracts on alienation of exclusive right for the works of science, literature, art, publishing license agreements, license agreements on provision of right to use of the work of science, literature, art, including remuneration charged by the organizations for management of the rights on collective basis for benefit of authors of works under the agreements signed with users (except for the remunerations paid to persons are recognized specified in Item 2 of part 1 of article 5 of this Federal Law). Subject to taxation by insurance premiums for payers of the insurance premiums specified in the subitem "an" of Item 1 of part 1 of article 5 of this Federal Law also the payments and other remunerations charged for benefit of the physical persons which are subject to compulsory social insurance according to the Federal Laws on specific types of compulsory social insurance are recognized.
2. Subject to taxation by insurance premiums for payers of the insurance premiums specified in the subitem "v" of Item 1 of part 1 of article 5 of this Federal Law payments and other remunerations for employment contracts and civil agreements which subject is performance of works, the rendering services paid by payers of insurance premiums for benefit of physical persons are recognized (except for the remunerations paid to persons specified in Item 2 of part 1 of article 5 of this Federal Law).
3. Also other remunerations made within civil agreements which subject is transition of the property right or other corporeal rights to property (property rights), and the agreements connected with transfer to use of property (property rights), except for agreements of the author's order, contracts on alienation of exclusive right for works of science, literature, art, publishing license agreements, license agreements on provision of right to use of the work of science, literature, art do not belong to subject to taxation by insurance premiums of payment.
4. Are not recognized subject to taxation for payers of the insurance premiums specified in Item 1 of part 1 of article 5 of this Federal Law, payment and other remunerations added for benefit of the physical persons who are foreign citizens and stateless persons according to the employment contracts signed with the Russian organization for work in its separate division located outside the territory of the Russian Federation, payment and other remunerations added for benefit of the physical persons who are foreign citizens and stateless persons in connection with implementation of activities by them outside the territory of the Russian Federation within the signed agreements of civil nature which subject is performance of works, rendering services.
5. Do not treat subject to taxation by insurance premiums of payment, made to volunteers within execution of the civil agreements signed according to article 7.1 of the Federal Law of August 11, 1995 No. 135-FZ "About charity and charitable organizations", on expense recovery of volunteers, except for expenses on food in the amount of, exceeding the sizes of daily allowance, stipulated in Item 3 articles 217 of the Tax Code of the Russian Federation.
6. Do not treat subject to taxation by insurance premiums of payment, made to volunteers within the civil agreements signed according to item 4 of part 2 of article 5 of the Federal Law of December 1, 2007 No. 310-FZ "About the organization and about holding the XXII Olympic winter Games and the XI Paralympic Winter Games of 2014 in the city of Sochi, development of the city of Sochi as the mountain resort and modification of separate legal acts of the Russian Federation", on expense recovery of the volunteers connected with execution of the specified agreements in payment type of expenses on registration and issue of visas, invitations and other similar documents, fare, accommodation, food, training, communication services, transport service, linguistic maintenance, the souvenir products containing symbolics of the XXII Olympic winter Games and the XI Paralympic Winter Games of 2014 in the city of Sochi and also the amounts of insurance premiums (insurance premiums) according to insurance contracts for benefit of specified persons, including on the types of insurance established by the agreement signed by the International Olympic Committee with the Russian Olympic Committee and the city of Sochi on holding the XXII Olympic winter Games and the XI Paralympic Winter Games of 2014 in the city of Sochi.
7. Do not treat subject to taxation by insurance premiums of payment, made to volunteers within the civil contracts signed with Autonomous nonprofit organization "Executive Directorate of the XXVII World Summer Universiade of 2013 in Kazan" for the purpose of preparation and holding the XXVII World summer Universiade of 2013 in the city of Kazan for expense recovery of the volunteers connected with execution of the specified agreements in payment type of expenses on registration and issue of visas, invitations and other similar documents, fare, accommodation, food, training, communication services, transport service, linguistic maintenance, the souvenir products containing symbolics of the XXVII World summer Universiade of 2013 in the city of Kazan and also the amounts of insurance premiums (insurance premiums) according to insurance contracts for benefit of specified persons, including on the types of insurance established by the agreement on the main competences concluded by the International federation of student's sport with the Russian student's sports union, the Government of the Republic of Tatarstan and city administration of Kazan on holding the XXVII World summer Universiade of 2013 in the city of Kazan.
8. Do not treat subject to taxation by insurance premiums of payment, made to foreign citizens and stateless persons according to employment contracts or under civil contracts which are signed with FIFA (Federation Internationale de Football Association), the affiliated organizations FIFA, Organizing committee Russia-2018, the affiliated organizations of Organizing committee Russia-2018 and which subject are performance of works, rendering services, and also the payments made to volunteers under civil contracts which are signed with FIFA, the affiliated organizations FIFA, Organizing committee Russia-2018 and which object of activity is participation in the actions provided by the Federal Law "About Preparation and Carrying Out in the Russian Federation the FIFA World Cup of FIFA of 2018, the Cup of Confederations of FIFA of 2017 and Modification of Separate Legal Acts of the Russian Federation" on expense recovery of volunteers in connection with execution of the specified agreements in payment type of expenses on registration and issue of visas, invitations and similar documents, payment of fare, accommodation, food, sports equipment, training, communication services, transport service, linguistic maintenance, the souvenir products containing symbolics of the FIFA World Cup of FIFA of 2018, the Cup of confederations of FIFA of 2017 which are carried out in the Russian Federation.
9. Also other remunerations made for benefit of the foreign citizens and persons without citizenship who are participants and judges of the XV International contest of P. I. Tchaikovsky are not recognized subject to taxation by insurance premiums of payment.
1. The base for charge of insurance premiums for payers of the insurance premiums specified in subitems "an" and "b" of Item 1 of part 1 of article 5 of this Federal Law is determined as benefits amount and other remunerations provided by part 1 of article 7 of this Federal Law, assessed by payers of insurance premiums for settlement period for benefit of physical persons, except for the amounts specified in article 9 of this Federal Law.
2. The base for charge of insurance premiums for payers of the insurance premiums specified in the subitem "v" of Item 1 of part 1 of article 5 of this Federal Law is determined as benefits amount and other remunerations provided by part 2 of article 7 of this Federal Law for settlement period for benefit of physical persons, except for the amounts specified in article 9 of this Federal Law.
3. The payers of insurance premiums specified in Item 1 of part 1 of article 5 of this Federal Law determine base for charge of insurance premiums separately concerning each physical person since the beginning of settlement period after each calendar month the accruing result.
4. For payers of the insurance premiums specified in Item 1 of part 1 of article 5 of this Federal Law, the base for charge of insurance premiums concerning each physical person is established in the amount which is not exceeding 415 000 rubles the accruing result since the beginning of settlement period if other is not provided by this Federal Law. From benefits amounts and other remunerations for benefit of physical person exceeding the size of base established for limiting corresponding financial year for charge of insurance premiums for compulsory social insurance on case of temporary disability and in connection with motherhood, paid to Social Insurance Fund of the Russian Federation determined by the accruing result since the beginning of settlement period, insurance premiums are not levied
5. The size of base established by part 4 of limiting this Article for charge of insurance premiums for compulsory social insurance on case of temporary disability and in connection with motherhood, paid to Social Insurance Fund of the Russian Federation, is subject annual (since January 1 of the corresponding year) to indexation taking into account growth of the average salary in the Russian Federation. The size of the specified extreme size of base for charge of insurance premiums is determined and established by the Government of the Russian Federation. The extreme size of size of base for charge of insurance premiums is rounded to complete thousands of rubles. At the same time the amount of 500 rubles is also more rounded to complete one thousand rubles, and the amount less than 500 rubles is rejected.
5.1. For payers of the insurance premiums specified in Item 1 of part 1 of article 5 of this Federal Law for limiting 2015 - 2021 the size of base for charge of the insurance premiums for mandatory pension insurance paid to the Pension Fund of the Russian Federation annually is established by the Government of the Russian Federation taking into account the size of the average salary determined for the corresponding year in the Russian Federation increased by twelve times, and the following raising coefficients applied to it for the corresponding financial year:
|
|
2015 |
2016 |
2017 |
2018 |
2019 |
2020 |
2021 |
|
The size of the raising coefficients |
1,7 |
1,8 |
1,9 |
2,0 |
2,1 |
2,2 |
2,3. |
The size of the specified extreme size of base for charge of insurance premiums is rounded to complete thousands of rubles according to the procedure, established by part 5 of this Article.
5.2. The size of base established by part 5.1 of limiting this Article for charge of the insurance premiums for mandatory pension insurance paid to the Pension Fund of the Russian Federation since 2022 is subject to annual indexation (since January 1 of the corresponding year) according to the procedure, established by part 5 of this Article.
6. When calculating base for charge of insurance premiums of payment and other remunerations in natural form in the form of goods (works, services) are considered as the cost of these goods (works, services) on the date of their payment estimated proceeding from their prices specified by agreement parties, and in case of state regulation of the prices (rates) for these goods (works, services) proceeding from the state regulated retail prices. At the same time the cost of goods (works, services) joins the corresponding tax amount on value added, and for excise goods and the corresponding amount of excises.
7. The benefits amount and other remunerations considered in case of determination of base for charge of insurance premiums in the part concerning the agreement of the author's order, the contract on alienation of exclusive right for works of science, literature, art, the publishing license agreement, the license agreement on provision of right to use of the work of science, literature, art is determined as the amount of income gained under the agreement of the author's order, the contract on alienation of exclusive right for works of science, literature, art, the publishing license agreement, the license agreement on provision of right to use of the work of science, literature, art reduced by the amount of actually made and documentary confirmed expenses connected with extraction of such income. If these expenses cannot be documented, they are accepted to deduction in the following sizes:
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The document ceased to be valid since January 1, 2017 according to article 18 of the Federal Law of the Russian Federation of July 3, 2016 No. 250-FZ