Each employer must make monthly contributions to the Pension Fund for their employees. The functions of calculating and paying contributions are entrusted to the accounting department.
Types and features of payment of contributions to funds
On a monthly basis, the accounting department must calculate and transfer contributions for each employee to the FIU. In addition to the Pension, it is necessary to make contributions to the FFOMS and the FSS.
The meaning of mandatory payments is as follows: the employer makes payments, and when an insured event is reached, the funds make payments. For example, with a sick leave, the FSS pays benefits for temporary incapacity for work, and the PFR pays a pension upon reaching the legal age.
It is important to note that the employer makes all pension and other contributions at his own expense and cannot deduct them from the employee's salary. The employee independently pays only personal income tax (13%).
All employers, regardless of the form of ownership (individual entrepreneur, OJSC, LLC or CJSC), as well as individuals who use hired labor, must make the deductions established by law. At the same time, an employee can work both under an employment contract (with a work book) and under a civil law one. The employer retains the obligation to make contributions.
Pension contributions are divided into two groups - the funded and the insurance part. In 2014, no payments are made to the funded part, all the money goes to the insurance part.
Contributions to the Pension Fund: the order of accrual
Contributions are accrued by the accounting department as follows: all payments made to an employee (salary, bonuses, etc.) are multiplied by the insurance rate as a percentage. This formula is the same for all companies and does not depend on the tax regime (OSNO, UTII or STS). They only affect the insurance rate.
In general, the accounting department monthly calculates 22% of the employee's salary in the FIU. When the salary reaches the level above 624 thousand rubles. the tariff is 10%. For example, with a salary of 20 thousand rubles. the accounting department monthly charges 4.4 thousand rubles.
Some companies have preferential insurance premium rates. For example, for the IT industry it is 8%, for the construction industry - 20%. On the other hand, employers pay premiums at an increased rate of + 6% in relation to the income of employees engaged in heavy work.
The procedure for paying contributions to the FIU
The employer must make all the payments provided for by law by the 15th day of the month following the reporting month. For example, for a salary for September - until October 15. All insurance premiums are paid at KBK 392 1 02 02010 06 1000 160 by a single payment order.
For all paid contributions, employers report to the FIU on a quarterly basis. All accounting calculations must be submitted no later than May 15, August, November and February.