Who pays insurance premiums
Any employer every month pays various insurance premiums from payments to its employees. If they work under an employment contract, then these are contributions:
Contributions are also paid from payments to those employees who are registered in the company under civil law contracts:
Insurance contributions are subject to payments to employees based on labor relations and in accordance with civil law contracts for the performance of work, the provision of services and author's orders.
Payments from which contributions are not paid are listed in Art. 422 of the Tax Code of the Russian Federation:
Contributions to the PFR and the FSS are limited by the marginal bases for calculating contributions, which are annually indexed based on the growth of the average salary:
Limit base for contributions to the PFR in 2020 - 1,292,000 rubles.
The marginal base is calculated based on the employee's income on an accrual basis. As soon as his income for the year reaches the marginal base, further contributions must be paid according to the new rules. When paying contributions at the basic rate, if this base is exceeded, contributions are paid at a reduced rate of 10%. If the organization is at a preferential rate, then in excess, contributions are not paid.
The maximum base for contributions to the FSS in 2020 is 912,000 rubles.
If the base is exceeded, then no fees need to be paid.
There is no maximum base for contributions to compulsory medical insurance and injuries, therefore, all income received by an employee is subject to contributions.
Consider the main rates of insurance premiums for employees in 2020:
The table shows special reduced rates contributions for certain categories of payers established in 2020.
| Category of the insured | for OPS, % | for CHI, % | at VNIM, % | General tariff, % | PFR from amounts over the base, % |
|---|---|---|---|---|---|
| Basic fare, no concessions | 22 | 5,1 | 2,9 | 30 | 10 |
| IT organizations of the Russian Federation that develop and sell computer programs and databases, as well as install, test and maintain them | 8 | 4 | 2 | 14 | - |
| Residents of a technology-innovative or tourist-recreational special economic zone | 8 | 4 | 2 | 14 | - |
| Participants of the Skolkovo project | 14 | 0 | 0 | 14 | - |
| Employers who pay salaries and remuneration to crew members of Russian ships. Only in relation to payments to ship crew members | 0 | 0 | 0 | 0 | - |
| Non-profit organizations on the simplified tax system in the field of social services, science, education, healthcare, culture, art or mass sports | 20 | 0 | 0 | 20 | - |
| Charitable organizations on the USN | 20 | 0 | 0 | 20 | - |
| Participants of the free economic zone of Crimea and Sevastopol | 6 | 0,1 | 1,5 | 7,6 | - |
| Residents of the territory of advanced social and economic development | 6 | 0,1 | 1,5 | 7,6 | - |
| Residents of the special economic zone in the Kaliningrad region | 6 | 0,1 | 1,5 | 7,6 | - |
| Residents of the free port of Vladivostok | 6 | 0,1 | 1,5 | 7,6 | - |
| Creators of cartoons, video and audio productions | 8 | 2 | 4 | 14 |
In 2020, most employers on the simplified tax system will begin to pay contributions at a general rate of 30%, as the transition period has come to an end. Until 2024, charitable and non-profit organizations on USN.
Since 2020, several more categories of insurers have switched to basic tariffs:
Since 2020, these categories have been paying contributions at a general rate of 30%, and if the maximum base for calculating mandatory pension insurance contributions is exceeded, they do not cancel the payment, but reduce the percentage of contributions to the Pension Fund to 10%.
Insurance premiums are transferred to the IFTS for each month until the 15th day of the next month. If the last day of payment is a weekend or holiday, then the contributions can be paid on the next business day. With contributions for injuries, the procedure is similar, but they must still be paid to the FSS.
Entrepreneurs pay insurance premiums for themselves at other times. Contributions for the previous year must be paid before the end of the year or on the next business day. For 2019, transfer money to the tax office until December 31, and if your income exceeded 300,000 rubles, then transfer the amount of the surcharge to the Federal Tax Service until July 1, 2020.
Keep records in Kontur.Accounting, a convenient online service for calculating salaries and sending reports to the Federal Tax Service, the Pension Fund of the Russian Federation and the Social Insurance Fund. The service is suitable for comfortable collaboration between an accountant and a director.
Article navigationGPT principles are based on the input and allow:
Payments in the OPS system are made upon the occurrence of insured event , i.e. , .
The key participants in the OPS system are the insured persons themselves, policyholders and insurers.
Policyholders are direct payers of insurance premiums. The role of such participants in the OPS can be:
The chief administrator here, of course, is the FIU, since it manages all pension funds in the OPS system.
All cash, entering the Federal Tax Service (until 2017 - in the PFR), are accounted for by citizens in accordance with the current system of individual (personalized) accounting by number (green laminated card).
Insurance premiums for OPS- these are the amounts accrued from all payments and other remuneration in favor of the employee and paid by the employer in accordance with the law. These contributions represent the future pensions of those employees and constitute the pension benefits of current pension recipients.
The distribution of contributions is carried out in accordance with applicable standards and chosen by the citizen.
Direct transfer of money policyholder, which performs two important functions:
As for the citizens insured persons who have received an insurance certificate of compulsory pension insurance, then they include:
Employers monthly transfer insurance premiums from the wages of their employees. However, not everyone clearly understands two main points: they are charged from the payroll employee before all taxes, but are transferred directly insured from own funds.
Payers of contributions for their employees are:
Most of the insured persons for whom policyholders pay premiums work under an employment contract or a civil law contract.
If the policyholder belongs to several categories, then he transfers payments for several reasons.
When calculating contributions to the OPS, it is important determine the limit wages from which payment is made. If the income exceeds this value, then another 10% of the tariff is provided. The maximum level of the contribution base is determined by the government every year, in 2019 it is equal to 1021000 rubles(in 2017 - 876 thousand rubles).
The rate depends on the following parameters:
Special tariffs are provided for insurers with preferential jobs. When calculating payments for an additional tariff in the presence of such places, the limitation of the marginal base does not apply.
Each of us, being an insured person, forms his own pension rights and his own. To do this, our employers transfer 22% of our salary every month to our individual accounts.
This tariff can be distributed two ways depending on the chosen pension option:
Such a basic tariff is provided for payers applying common system taxation.
Since 2013, additional tariffs have been introduced for employers with jobs that are harmful and dangerous to life and health. They apply to all payments to insured persons employed in these types of work.
Evaluation of working conditions is carried out by the employer at least once every five years.
The rate of insurance premiums below the generally established 22% applies to the following categories of payers:
| Reduced rate | Categories of payers |
|---|---|
| 20% |
|
| 14% | organizations - participants of the Skolkovo project |
| 8% |
|
| 6% |
|
Payers of such preferential categories are exempted from paying contributions if the amount of the taxable base is exceeded.
Insureds registered as , receive income from their activities without paying salaries to themselves. In this regard, a special procedure is provided for the payment of insurance premiums by them. regardless of income from activities undertaken in the current year.
The amount of payment is set in accordance with the level of income of the entrepreneur for the year:
It is worth noting that since 2019, the principle of determining the amount of the insurance premium for self-employed persons has changed. Previously, the contribution rate was tied to the minimum wage, but now it is set at a fixed value - 26545 rubles in 2019.
In addition to a special procedure for calculating insurance payments under the OPS for individual entrepreneurs for themselves, they are exempted from paying contributions for certain periods during which entrepreneurs relevant activities were not carried out. Such a measure is also provided for.
Grace periods include:
The listed periods are counted in the length of service on a par with the periods during which the contributions were paid.
Payments are made every month. Insurance premiums for mandatory pension insurance for the previous month must be paid:
If the last day of such period falls on a weekend or holiday, payment can be made on the next business day.
For entrepreneurs who pay contributions for themselves, it is possible to choose the frequency of transferring payments once a quarter or at the end of the financial year.
It should be remembered that the accrued but not paid on time insurance premiums for the OPS are subject to collection as arrears.
The base for calculating payments is determined for each employee at the end of each calendar month cumulative since the beginning of the year. For employees who got a job in the organization during the calendar year, the base is determined from the month of employment.
Contributions are paid directly by sending to the bank settlement document, where the corresponding codes must be indicated budget classification(KBK). Contributions to the OPS are paid without dividing into insurance and funded parts.
Individuals can also pay contributions free of charge through post offices.
It is worth noting that, according to the rule introduced since 2015, the amount calculated for the transfer should be determined exactly in rubles and kopecks.
Insurance premiums. Who has to pay and when? Contributions to the PFR and FFOMS. FSS contributions. Paying dues online.
These insurance premiums off-budget funds The following categories of entrepreneurs are required to accrue:
If one person falls under several of the listed categories, then he is obliged to pay insurance premiums for each reason. For example, if an individual entrepreneur works for himself and at the same time has hired employees, then he needs to pay contributions in a fixed amount for himself, and separately for the income of his employees.
Employer organizations pay contributions by the 15th day of the month following the reporting month. Individual entrepreneurs may pay contributions monthly, quarterly or lump sum until December 31 of the reporting year. The terms of payment are determined by the entrepreneur himself.
In accordance with Federal Law N 212-FZ, individual entrepreneurs who do not make payments or other remuneration to individuals pay insurance premiums to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund in fixed amounts in the manner established by part 1.1 of Article 14 of Law N 212-FZ :
1) if the amount of income of the payer of insurance premiums for billing period does not exceed 300,000 rubles, in a fixed amount (3,796.85 rubles (6,204 rubles x 5.1% x 12 months) + 19,356.48 rubles (6,204 rubles x 26% x 12).
2) if the amount of income of the payer of insurance premiums for the billing period exceeds 300,000 rubles - in a fixed amount, plus 1% of the amount of income exceeding 300,000 rubles for the billing period. At the same time, an “upper” bar is set for individual entrepreneurs’ pension payments - its maximum size is equal to the product of eight times the minimum wage and the rate of insurance premiums to the Pension Fund, increased by 12 times. Thus, in 2016 this maximum is 154,851.84 rubles. (6204 rubles x 8 x 26% x 12).
For 2017, the amount of fixed contributions for individual entrepreneurs will be approved at the end of 2016.
In order not to have to remember or calculate the amount of insurance premiums every time, you can entrust this routine to Kontur.Elbe. The web service will automatically calculate the correct amount to be paid and prepare a payment order for the Internet bank.
Organizations with employees are required to submit reports to the FIU on a quarterly basis. Moreover, if the number of employees exceeds 25 people, this can be done only in in electronic format.
Individual entrepreneurs without employees do not need to submit reports to the funds.
All employers (both organizations and individual entrepreneurs) are required to pay insurance premiums in case of temporary disability, in connection with motherhood, as well as from accidents at work and occupational diseases in the Social Insurance Fund. At individual entrepreneurs without employees, there is a separate procedure for paying contributions to the FSS. You can read about it in the corresponding article.
The employer transfers contributions for injuries within the period established for the employee to receive the salary for the past month. If the payment of contributions for injuries is provided for by a civil work contract, then the money is transferred to the FSS within the time limits specified in the contract. At the same time, for two payments to the FSS - for injuries and insurance in case of temporary disability and in connection with motherhood - you need to draw up two independent payments.
Reporting to the FSS is submitted by employers on a quarterly basis. In addition to quarterly reporting, it may be necessary to submit an interim report to the FSS. This happens if in some month the payments for compulsory social insurance exceeded the accrued amount. In this case, the right to compensation appears, which can be obtained by submitting an application and an interim report to the FSS for the required period.
Even if for reporting period(or for part of it) employees were not paid wages, it is still necessary to submit reports. Just in this case, it will be with zero or reduced indicators. For late submission of reports, a fine is charged: for each full or incomplete month of delay, you will have to pay 5% of the amount of insurance premiums that have been accrued in the last three months, but not less than 1,000 rubles.
In 2017, contributions will need to be reported on new form calculation of insurance premiums. Form 4-FSS will remain, but it will be amended.
In order not to forget about the submission of reports and receive notifications of the upcoming deadline, use the reminders in. The service will tell you when you need to pay tax or submit a report, and it will also help you generate and send all reports via the Internet.
Insurance premium rates for 2019 have been increased for some categories of payers. We have collected all the rates in convenient tables and guides that can be downloaded.
Attention! Especially for accountants, we have prepared free reference books on insurance premium rates for individual entrepreneurs and entrepreneurs. legal entities:
All employers - legal entities, who during the year transferred remuneration to individuals in accordance with labor contracts and GPC agreements, have an obligation.
IP employers also calculate and pay insurance premiums from remuneration to individuals. But besides this, they also pay contributions for themselves - for compulsory pension and social insurance.
The rules for withholding and transferring insurance premiums are regulated by Chapter 34 tax code and Federal Law No. 125-FZ dated July 24, 1998.
In the article, we will consider the amount of insurance premiums for 2019, established for the first group.
Insurance premium rates for 2019 are regulated by the provisions of Articles 426-429 of the Tax Code. When setting the rate of insurance premiums for 2019, it is important to consider:
Thus, if the employer, by virtue of the law, cannot use reduced rates, he applies the general:
If the recipient of income belongs to preferential categories, the amounts received by him in an amount exceeding the maximum base value are not subject to insurance premiums (clause 2 of article 427 of the Tax Code of the Russian Federation).
Individual entrepreneurs who transfer insurance premiums only for themselves determine their amount based on the minimum wage. When the amount received annually exceeds 300,000 rubles, they take into account the second part of the contributions paid from the excess amount (subclause 1, clause 1, article 430 of the Tax Code of the Russian Federation).
The general rate in this case is 30%. Of them:
Table 1. Insurance premium rates for 2019
|
When applied |
Insurance type |
The value of the limiting value, rub. (according to the decree of the Government of November 28, 2018 No. 1426) |
Bid, % |
|
If payment has been made:
|
|||
|
not installed |
|||
|
If the payment is made to a foreigner or a stateless person who is temporarily staying in the Russian Federation and is not a highly qualified person. special volume (except for citizens of the countries - members of the EAEU |
|||
|
If the payment is made to a foreigner or a stateless person who permanently or temporarily resides in the Russian Federation and is highly qualified. special volume |
|||
Please note that payments to foreign highly qualified specialists, including stateless persons temporarily residing in the Russian Federation, do not accrue contributions. They do not have insured status with respect to any type of compulsory insurance.
An exception is provided only for highly qualified specialists from the EAEU who are in the status of temporary residents. From payments to such persons, contributions to OSS in the amount of 2.9% and compulsory medical insurance in the amount of 5.1% are calculated. At the same time, they are not insured in the OPS system (letter of the Ministry of Finance dated July 12, 2017 No. 03-15-06 / 44430).
Just note that from January 1, 2019 will end Grace period at insurance rates. Companies and individual entrepreneurs on the simplified tax system will be required to use general rates (see table 1).
The reduced tariff will remain for NGOs and charitable organizations on the simplified tax system. They can use the 20% rate for six years - from 2019 to 2024.
Who else is eligible to apply the reduced rates of insurance premiums in 2019? These are firms and individual entrepreneurs listed in Article 427 of the Tax Code. We present them in Table 2.
table 2. Preferential insurance premium rates in 2019
For certain categories of employees, firms and individual entrepreneurs are required to calculate insurance premiums at additional rates (clause 3, article 428 of the Tax Code of the Russian Federation). They depend on working conditions and are determined by the results of a special assessment of working conditions. Consider in table 3.
Table 3. Additional rates for insurance premiums for OPS in 2019
|
Working conditions of the employee |
Tariff, % |
|
|
Hazard/hazard class |
Hazard/hazard subclass |
|
|
Permissible |
||
|
Optimal |
||
In the absence of SOUT, the additional tariff is equal to:
- 6% from payments for the work listed in paragraph 1 of part 1 of Art. thirty federal law dated December 28, 2013 No. 400-FZ
- 9% from payments in part of the work listed in paragraphs. 2-18 hours 1 tbsp. 30 of Law No. 400-FZ.
Table 4. Individual entrepreneur insurance premium rates for themselves in 2019
The letter of the law says that employers are required to transfer certain amounts of money every month for their employees, as well as for themselves if they conduct an individual entrepreneurial activity to replenish the pension budget. Why, where, how much and exactly when should this be done, and how is the further redistribution of contributions taking place, and who controls the receipts? Answers to these and others topical issues- Further.
The current system for providing pensioners is solidary. This means that the funds received from officially employed Russians are directed to the formation of pension payments to citizens who are already retired.
In addition, pensions are guaranteed to those persons for whom the employers have regularly paid contributions. That is, they are a kind of guarantee for granting a person the right to a pension.
In addition to mandatory pension insurance contributions (hereinafter referred to as MPI), deductions are paid to the FSS bodies. A similar division occurred in 2010. Prior to this, a single social tax was paid.
Deductions for the OPS are regulated:
This chapter replaced Federal Law No. 212 of July 24, 2009. In addition, in 2018, payments for the OPS (from 01.01. tax service(hereinafter - the Federal Tax Service), since since last year it has been delegated their administration, which is in the eleventh section of the Tax Code of the Russian Federation.
Insurance premiums for the OPS (now - ESSC), previously paid to the Pension Fund, and from the end of 2017 - to the Federal Tax Service, are paid by the following categories of persons:
A person belonging to several of the above categories at once pays the required funds separately for each.
Unlike the personal income tax, which is calculated from the amounts of salaries, bonuses, regional allowances, pension contributions make up a certain percentage of the labor remuneration of an employed subject, but are not deducted from it, but are a separate expense item of the employer.
The amount of contributions that form the pension budget is influenced by such factors as the category of the payer, his occupation and the amount of profit received. So, for some people reduced tariffs are provided. Others are completely exempted from the obligation to list them.
If we talk about the general taxation regime, then, according to Art. 331 of the Federal Law No. 127, the applicable tariff is 22%, provided that the total annual income, that is, the taxable basis, does not exceed the limit limits established at the federal level. It is calculated individually for each employee on an accrual basis from the moment the payment of contributions for him begins.
The maximum amount of the taxable base is reviewed annually Russian government and fixed in the relevant Decree. For 2018, it is 1.021.000 rubles. (document dated November 15, 2017 No. 1378). In 2017, the amount was less by 145,000 rubles. It is calculated according to the formula specified in Art. 421 of the Tax Code of the Russian Federation:
Average labor earnings in the country (in 2018 - 42.522 rubles) * 12 months * 2
After reaching the limit separately for each subordinate, the contribution rate will be 10%.
According to Federal Law No. 361 of November 27, 2017, insurance premium rates at the level of 22% and 10% are relevant for 2017-2020 (previously the period was limited to 2019).
In addition to the above standard interest rates, there are also reduced ones introduced in order to reduce tax burden on employers.
So, legal entities and individual entrepreneurs transferred to the simplified taxation system pay 20% for each employee. These include:
They pay contributions at a rate of 8%:
In addition, there is a six percent (for residents of the ASEZ and the free port of Vladivostok) and a zero rate (relevant for legal entities that pay labor remuneration to ship crews, with the exception of oil tankers).
Compared to last year, in 2018 the mechanism for paying contributions to individual entrepreneurs (including those who do not carry out real activities or do not receive income from it) has changed for itself.
So, earlier contributions amounted to 26% of the annual minimum wage, that is, the indicator minimum size labor remuneration established at the beginning of the reporting period and multiplied by 12 months.
In 2017, the monthly minimum wage was 7,500 rubles, therefore, its annual value was 90,000 rubles, and the amount of the IP contribution for himself, regardless of whether he had employees, was 23,400 rubles, respectively. (90.000 * 0.26).
Now the calculation formula does not take into account the minimum wage. This is due to the fact that the indicator not only showed fast growth(by 1985 rubles by the beginning of this year compared to the end of the previous year), but was also equated to living wage, which for 2018 is 11.163 rubles. Tying contributions to the OPS to it would threaten the IP with significant additional costs. In order to prevent this, the Russian Government has set a fixed amount of individual entrepreneurs' contributions for themselves to the OPS, amounting to 26.545 rubles. and regulated by the provisions of the Tax Code of the Russian Federation.
Next year it is planned to increase it by 2.809 rubles, in 2020 it will amount to 32.448 rubles.
This is true if the annual salary of an individual entrepreneur does not exceed three hundred thousand rubles. Otherwise, he is obliged to pay extra to the FIU through tax funds calculated as follows:
(Annual income exceeding the limit - Limit of 300.000 RUB) *1%
This rule has remained unchanged since 2017. In addition, the boundaries of IP contributions to their pension insurance have not been adjusted. The maximum value is 212.360 rubles.
An example of calculating the insurance premiums of an individual entrepreneur for himself in 2018.
Annual income of IP Ivanova I.I. is 1.300.000 rubles.
The fixed contribution to the OPS will be 26.545 rubles.
The additional contribution is calculated as follows: (1,300,000 - 300,000) * 0.01= 10,000 rubles.
Therefore, having received such income, Ivanov must pay contributions to his pension insurance in the amount of 36,545 rubles.
If the entrepreneurial status has not been obtained since the beginning of the current year, the contributions payable are adjusted.
Since 2013, for some categories of employers, additional rates for insurance contributions to the Pension Fund have been introduced, which they transfer monthly for each of their employees, along with mandatory amounts. This applies to those managers whose employees work in harmful and dangerous conditions and have the right to receive preferential pension provision.
The size of the additional tariff is determined by the results of a survey carried out at least once every 60 months. commission of representatives of the employer organization special assessment of working conditions, in particular, the assigned hazard class. Depending on it, the tariff rate is:
That is, for the first two hazard classes, additional fees are not paid. The additional tariffs accrued for classes 3 and 4 are not affected by the maximum taxable base and no restrictions of this kind have been defined by the state.
If a special assessment is not carried out by the employer, additional contributions to the OPS for each employee working in hazardous conditions are 6% (for List No. 2) or 9% (for professions from List No. 1).
At the federal level, a list of payments exempted from taxation of insurance premiums has been established. These are:
Contributions replenishing the pension budget are paid monthly until the 15th day of the month following the reporting one.
That is, contributions for July 2018 are paid until August 15, 2018 inclusive.
If this date is a holiday or weekend, contributions are allowed to be transferred on the next working day.
As for the payment of individual entrepreneur contributions, in 2018 the terms have partially changed. So, the fixed part (26.545 rubles) should be transferred, as before, no later than 12/31/2018, and one percent charged in case of exceeding the annual earnings limit of 300.00 rubles can be paid before 07/01/2019, and not until 01.04.
Despite the innovations adopted last year and implying the transfer of the right to control the ESS to the FTS, in 2018 the payer still generates reports to the FIU. Here he monthly, no later than the 15th day of the month following the reporting one, submits the usual SZV-M report. Not later than 08/01/2019, he is also required to submit the recently introduced SZV-Experience report for 2018.
Not later than the 30th day of the month following the reporting month (clause 7 of article 431 of the Tax Code of the Russian Federation), they are sent to the Federal Tax Service a single calculation - a form that includes information from simplified RSV reports and 4-FSS
The payment mechanism, in general, has not changed. As before, to transfer funds, please contact banking organization, where the corresponding settlement documents. They indicate the required treasury accounts and CCC.
Also, individual payers can pay contributions at the cash desk of the local administration or through the post office.
With the solidary pension system that exists in Russia today, the contributions received are divided into a solidary and individual tariff in the ratio of 6:16. So, 6% of insurance premiums go to the formation of pensions and other state needs determined by pension legislation, and 16% go to the employee's future pension.
Moreover, in connection with the recent pension reform, 16% are also distributed:
This is true if a citizen was born in 1967 and subsequently did not refuse the funded pension. If not, all 16% go to the insurance part.
Since 2016 16: sent to the insurance section, regardless of the choice of the worker, due to the temporary suspension of this provision.
Since for an employee the issue of timeliness and completeness of payment of contributions for pension insurance by his employer is very significant, he can familiarize himself with the data of his personal personal account, which reflects all deductions at a rate of 16% (Article 14 of the Federal Law No. 27 of 04/01/1996 .). This can be done through:
He can also get acquainted with information on the state of the funded part of the pension, which was formed before 2016, using SNILS.
If a citizen finds that his employer did not pay the due funds for him, he should file a complaint (in electronic or non-electronic form) with the labor inspectorate, or with the tax service serving the economic entity.
Funds not transferred to the Federal Tax Service are recognized as arrears and are collected from the negligent payer through the judiciary. In addition, he has a fine - 1/300 of the Central Bank refinancing rate for each day of illegal payment deferral.
Prior to the adoption by the relevant supervisory authority of a decision on recovery, they send a request to the non-payer to pay the arrears and the funds calculated in excess of it in the form of a penalty. After the expiration of the repayment period specified in it, but no later than 2 months, a decision is made on the recovery, which is brought to the violator of the law within 6 days. After that, to the banking organization where his accounts are opened (both in the national and in foreign currencies), an instruction is sent to transfer the amount of money.
It should be noted that funds are not collected from deposit accounts until the expiration of the deposit agreement. Upon expiration of the term, the bank is instructed to transfer funds from it to the current account of the payer.
In case of shortage or absence of money in the accounts, the order is executed by the bank as they are received.
In addition, the arrears can be recovered at the expense of other assets of the negligent payer. The supervisory authority can achieve this by sending a decision on recovery bailiffs which it is taken within 12 months. (for legal entities, and six months - for individuals) after the expiration of the deadline for fulfilling the requirement to repay the debt.
The situation with excessive transfer of contributions is not uncommon. Within 10 days from the moment this fact is revealed, the controlling body notifies the payer of the overpayment. In this case, he has the right to rely on:
Overpaid funds can be returned by:
The decision on the choice of the method of return of funds is made by the supervisory authority within 10 days from the date of:
If the decision is sent to the payer by registered mail, it is considered received by him after 6 days from the date of sending such a letter.
Summing up the above, we can say that this year there are many significant changes regarding the mechanism for paying contributions to pensions.
