Deductions to off-budget funds: terms and responsibilities

Most of the population of Russia 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 individual entrepreneur 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 must make deductions to extra-budgetary funds:

- FSS;

- FIU;

- FFOMS.

Insurance transfers must be paid in full by the deadline of 31 December 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 for employees and IPs in 2012 is 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 is 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 two parts: insurance - 16%, funded - 6%. But when calculating 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 non-budgetary funds are made by the following categories of citizens:

- Individual entrepreneurs, legal entities, 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 deductions for foreign citizens temporarily residing in the territory of the Russian Federation. This year is marked by one more innovation. The list of organizations that have the right to use reduced rates for calculating deductions to non-budgetary funds has expanded. It:

- pharmacies that pay UTII;

- Organizations engaged in charity and applying the USOS;

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

- organizations involved 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 not made on time, then responsibility is imposed on the organization for this. Special bodies can collect contributions compulsorily. However, also accrue fines and penalties.

In the case when deductions to off-budget funds were not made on time, for each overdue day 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 did 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 with any form of ownership, other than 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, the chief accountant and the head are responsible for timely payment and delivery of the statements. In the event of a malicious violation, they may be subject to administrative and criminal penalties.