they bring us many adjustments that it is useful to be aware of to everyone. Let's discuss this issue in more detail.
We understand in order. Federal Law No. 188 of June 28, 2014Significant adjustments were made to the Social Insurance Fund of Citizens of the Russian Federation, Federal Law of the Russian Federation No. 212 dated July 24, 2009, which deals with insurance premiums to the Pension Fund of the Russian Federation, Federal Fund of Compulsory Health Insurance (Federal Law No. 212). It deals with the introduction of numerous changes to certain legislative acts of the Russian Federation. Adjustments are directly related to issues of compulsory social insurance.
What is the minimum number of employees this year for reporting?
In 2015, the minimum number ofemployees required for mandatory reporting, which in turn shall be submitted electronically. Now, all calculations that are related to paid and assessed insurance contributions must be surrendered by payers to the FIU of the Russian Federation and the Social Insurance Fund in an electronic form and with more than 25 employees in the state for the previous billing period. About it there is a speech in the Federal law of the Russian Federation No. 212, article 15 (part 10).
From the current year the amounts of insurance premiums are not rounded.
From January 01, 2015 the amount of contributions to the insuranceAn organization that is to be transferred to an extrabudgetary fund is now calculated in rubles and kopecks. This is described in more detail in Federal Law of the Russian Federation No. 212, article 15 (part 7).
The calculation of the marginal base for the calculation of insurance contributions has been changed.
From this year, a new procedure for calculatingthe maximum base for the accrual of insurance premiums for those insurers who conduct payments of remuneration, as well as other payments to individuals. This procedure can be found in more detail in Federal Law of the Russian Federation No. 212, article 8 (part 5.1 and part 5.2).
In the period 2015 - 2021, the Russian governmentThe federation will approve the limit value of such a base and without losing sight of the size of average earnings, which increases twelve times, as well as a multiplying factor. The value of such a coefficient for each year of the above-mentioned period is provided for by our country's Federal Law No. 212, Article 8 (Part 5.1). For 2015, the coefficient value is 1.7.
But the rounding order remains the same:an amount exceeding five hundred rubles will be rounded off to one thousand rubles; an amount that will be less than five hundred rubles will be discarded accordingly. You can read more about this in Federal Law of the Russian Federation No. 212, Article 8 (Part 5, Part 5.1. (Third paragraph), Part 5.2.).
