VAT payment deadline 1 quarter. VAT payment procedure
In 2016, many changes were made to the legislation regarding insurance contributions to the Pension Fund and pension payments. We present a brief overview of these changes.
Rate insurance premium for mandatory pension insurance in 2016 remains the same - 22%. The marginal base for calculating insurance premiums in Pension Fund has changed. Now the limit of contributions to the PFR is 796 thousand rubles. In 2015, the marginal base for accrual pension contributions amounted to 711 thousand rubles. (plus 10% on top of this amount). Sums wages upon reaching the limit are subject to contributions at a rate of 10%. At the same time, the marginal base for contributions to the FFOMS, contributions to the mandatory health insurance are paid at the general rate of 5.1%.
All rates of insurance premiums in the PFR and FFOMS in 2016
Payers of insurance premiums who are on common system taxation and applying the basic rate of insurance premiums |
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Individual entrepreneurs applying the patent system of taxation and making payments to individuals |
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Pharmacy organizations and individual entrepreneurs licensed for pharmaceutical activities; non-profit organizations that apply the simplified tax system and carry out activities in the field of social services for the population, scientific research and development, education, health care, culture and art and mass sports; Charitable organizations using the simplified tax system |
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Organizations making payments to crew members of ships, with the exception of ships used for storage and transshipment of oil |
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Economic companies and economic partnerships created by budgetary scientific institutions and autonomous scientific institutions |
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Organizations and individual entrepreneurs that have the status of a resident of a technology-innovative special economic zone, organizations and individual entrepreneurs that have entered into agreements on the implementation of tourist and recreational activities |
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Organizations operating in the field of information technology |
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Organizations and individual entrepreneurs applying the simplified taxation system, in certain types activities |
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Organizations that have received the status of participants in the Skolkovo Innovation Center project |
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Payers of insurance premiums who have received the status of a SEZ participant in the territories of the Republic of Crimea and Sevastopol |
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Payers of insurance premiums who have received the status of a resident of the territories of advanced socio-economic development |
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Payers of insurance premiums who have received the status of a resident of the free port of Vladivostok |
As in 2015, if the number of employees exceeds 25, reporting must be submitted to in electronic format. The deadlines for reporting in 2016 have not changed: in paper form it must be submitted on February 15, May 16, August 15, November 15, and in electronic form - February 20, May 20, August 22, November 21.
From the second quarter of 2016, an additional monthly simplified reporting. Employers will have to provide information for each employee, which includes the full name, TIN and SNILS of the employee. If monthly simplified reporting is not submitted, the employer faces a fine of 500 rubles. for each employee for whom information is not submitted.
In 2016, the minimum wage increased, which is 6204 rubles. Accordingly, the size of the fixed payment for individual entrepreneurs. In 2016 size fixed contribution will amount to 19,356.48 rubles. with incomes within 300 thousand rubles. per year plus 1% of the amount over 300 thousand rubles, but not more than 154,851.84 rubles.
Recall that since 2015, insurance premiums have been paid without rounding - in rubles and kopecks.
In 2016, some CSCs for the payment of contributions have changed. In order to separately account for insurance premiums, changes have been made to the codes of subtypes of budget revenues for the CSC used to pay insurance premiums in a fixed amount, calculated from the amount of the payer's income, not exceeding limit value income and calculated from the amount of income received in excess of the limit value (1%). New BCCs have been introduced to pay insurance premiums for compulsory health insurance in a fixed amount. In addition, subspecies codes have been changed CBK income for separate accounting for penalties and interest on the relevant payment. All CBCs for the payment of pension contributions can be viewed in table.
About pensions
Insurance pensions will be indexed only non-working pensioners. Pensions of this category of pensioners will be increased by 4%. Working pensioners will receive pensions without indexation. Recall that the indexation of insurance pensions will apply to citizens who retired before September 30, 2015. Those who became a pensioner after this date will have to notify the FIU of their status as a non-working pensioner. If a pensioner was classified as self-employed, he will be considered employed if he was registered with the Pension Fund as an insurer as of December 31, 2015.
Also, pensions for state pension provision will be indexed by 4%. This type of pension is indexed by 4%, regardless of whether the citizen receiving the pension is working or not (since April 1, 2016).
The amount of the fixed payment after indexation will be 4558.93 rubles. per month, the cost of a pension point is 74.27 rubles. To be eligible for an insurance pension in 2016, you must have at least 7 years of service and 9 pension points. The expected period of payment of the pension when calculating the funded pension in 2016 is 234 months.
The average annual amount of the insurance old-age pension in 2016 will be 13,132 rubles, social pension - 8562 rubles. Everyone non-working pensioners social supplement to the pension will be made up to the level living wage pensioner in the region of residence.
About pension savings
For 2016, the moratorium on the formation pension savings. 6% of the funded pension will be used to form an insurance pension.
About maternity capital
Matkapital program extended by two years, that is, a child must be born before December 31, 2018 to receive a certificate for maternity capital. Since 2016 funds maternity capital It will be possible to direct, among other things, the purchase of goods and payment for services for the social adaptation of children with disabilities.
Those who did not receive a one-time payment of 20 thousand rubles. from mother capital, will be able to do this in 2016. The amount of maternity capital is not indexed. Like last year, it is 453,026 rubles.