Insurance premiums in 2015. What you need to know about.

Insurance premiums in 2015 bring us many adjustments, which it is useful to be aware of to everyone. Let's discuss this issue in more detail.

Understand in order. Federal Law No. 188 of June 28, 2014 made significant adjustments to the Social Insurance Fund of Citizens of the Russian Federation, Federal Law of the Russian Federation No.212 of July 24, 2009, which deals with insurance contributions to the FIU, the Federal Fund of CHI (Federal Law No. 212). It refers to the introduction of numerous changes in certain legislative acts of the Russian Federation. The adjustments are directly related to compulsory social insurance.

What is the minimum number of employees required for reporting in the current year?

In 2015, the minimum number of employees required for mandatory reporting is reduced, which in turn is submitted electronically. Now all calculations that are related to the paid and assessed premiums must necessarily be deposited by the payers in the RF FIU and the Social Insurance Fund in electronic form and with the number of workers in the state for the previous billing period of more than 25 people. This is discussed in the Federal Law of the Russian Federation No. 212, article 15 (part 10).

From the current year, the amount of insurance contributions is not rounded.

Since January 1, 2015, contributions to the insurance organization, which are subject to transfer to an extrabudgetary fund, are now calculated in rubles and kopecks. This is described in more detail in the Federal Law of the Russian Federation №212, article 15 (part 7).

The calculation of the marginal base for calculating contributions to the insurance has been changed.

Starting this year, a new procedure will be used to calculate the maximum amount of the base for calculating insurance premiums for those insured that pay remuneration, as well as other payments to individuals. With this order, you can read more in Federal Law No. 212, Article 8 (Part 5.1 and Part 5.2).  

In the period 2015-2021, the government of the Russian Federation will approve the limit of such a base and do not lose sight of the size of the average earnings, which increases twelvefold, as well as the raising factor. The value of this coefficient for each year of the period mentioned above is stipulated by the Federal Law of our country No. 212, article 8 (part 5.1). For 2015, the coefficient is 1.7.

But the former remains the order of rounding: the amount exceeding five hundred rubles will be rounded to one thousand rubles; The amount that will be less than five hundred rubles will be discarded accordingly. For this, you can find more details in the Federal Law of the Russian Federation No. 212, Article 8 (Part 5, Part 5.1. (Paragraph three), Part 5.2.).