RF Pension fund is filled by means of deductions from the wages of employees and individual entrepreneurs, as well as self-employed people.Therefore, submission of reports to the FIU is mandatory for all categories of working people.As a result, some of the changes that have taken place in 2012, accountant businesses already in the first quarter of 2012, handed over reports to the FIU on new forms, but it seems that the government and the Ministry of Labor of the Russian Federation does not want to make life easier for accountants, because of altered forms you must submit reports andthe first quarter of 2013.On what form to take to the Pension Fund in the current year, let's talk a little bit more.
Forms for FIU
Reporting to FIU provides an accountant.He is reporting as assessed and paid insurance premiums, providing the territorial body of the RPF no later than the 15th day of the second month after the reporting period.Thus, the accounts for the first quarter of 2013 shall be made by accountan
Report DAM-1 form for the first 6 months of 2013 the accountant must be submitted before 15 August 2013.No later than November 15, 2013 must be submitted to the FIU report for 9 months.And annual reports on the results of 2013 shall be submitted not later than February 15, 2014.
quarterly reports, the FIU is necessary to submit information on personalized account on the insured persons, which are reflected in such forms as:
- Form ADV-6-2;
- Form ADV-6-3;
- form SZV-6-2;
- form SZV-6-1.
Form ADV -6-4 and form SZV-6-3 is supplied simultaneously with the form of RSV-1.Thus, as a result, these forms of reporting to the FIU as well served, unlike the others, quarterly forms.The procedure of filling forms and reporting on personalized account information is regulated by Decree №192p, approved July 31, 2006.
Changes in forms
statements In December 2012 the Ministry of Labour decree was published in Russia, according to which, accountants must submit a report for the first quarter in the form of RSV-1 on new forms.But the annual reports for 2012 for insurance premiums for FIU accountant will file another old forms (the annual accounts for the year 2012 served until February 15, 2013).A new form of quarterly reporting to the FIU has undergone some changes since the 2012 law was passed, according to which additional contributions to the Pension Fund shall pay the enterprise, which are characterized by bad working conditions.Thus, changes were made in the reporting forms PFRv parts of sections 2.1 and 2.2, and must include the payment doptarifa contributions from the wages of workers employed in hazardous work.In 2013, contributions to the Pension Fund are divided into savings and insurance.
reporting to the FIU for SP
Great attention should be paid to the amount and the procedure for calculating contributions to the pension fund for private entrepreneurs.To date, the rate of contributions to the pension fund is 26%, and the entire amount relates to the insurance part.This rate is valid for all entrepreneurs, regardless of the tax system on which they work, as well as notaries and lawyers.And in 2012, new changes were introduced, and the government of the Russian Federation withdrew all IP, lawyers and notaries to those who were born after 1966 and those who were born before 1966.For the second category, that is, for the more senior representatives, the tax rate in relation to the insurance part is 20%, and the funded part of 6% leaves.
tax rates for FIU depends on the amount of the minimum wage as of January 1 of the year for which the tax is paid.That is, by counting the amount of tax for 2013 should be guided by the minimum wage, which is equal to 5205 rubles.Recall that on January 1, 2012 the minimum wage was at 4611rub level.Thus, regardless of the income of SP increase in 2013 or not, he will be obliged to hand over the forms of reporting to the FIU and pay the amount of tax on the order of magnitude greater than in the past, 2012.But, even if within a year the amount of the minimum wage will be increased, SP will calculate the amount based on the size of the minimum wage as of January 1 of 2013.Term for payment of fees determined by the legislation, as the December 31, 2013.