Zingati msonkho lolipiridwa ndi bwana kwa wogwira ntchito? Penshioni thumba. Social Insurance Fund. Kuvomerezedwa Fund Insurance Health

malamulo a m'dziko lathu obliges bwana kulipira aliyense wogwira ntchito mu ndodo. Iwo motsatira Tax Code, ntchito ndi malamulo ena. Bwana amachita ngati mkhalapakati pakati pa boma ndi wantchito. About wotchuka 13% DZENJE kudziwa zonse. Koma kodi kwenikweni kugulitsidwa ndi woona mtima pa ntchito bwana?

malipiro inshuwalansi

Kuyambira ndi zopereka 2017 kwa antchito umasamutsidwa ku Federal Tax Service (FSS) ndi inshuwalansi Social Fund (SIF). Tariffs, amene chaka amapereka boma la Chitaganya cha Russia, sizachilendo. Chaka chino ayenera anasamutsa:

- inshuwalansi penshioni - 22%

- chifukwa inshuwalansi kuvomerezedwa - 5.1%

- mu FSS - 2.9 Nchito% (osati kutenga zopereka Nkhani ya mwambo kuvulala akuntchito).

Olemba ntchito anzawo ndi ubwino, akhoza kuwapeza pa tebulo msonkho.

Category wokhoma	FIU, %	FFOMS, %	FSS %	mu okwana
Amalonda ndi mabungwe a USN, OCH, UAT ndi UTII (kupatulapo opindula)	22	5.1	2.9 Nchito	30
SP pa PSN (Catering, malonda, pangano katundu munthu renti)
Pambuyo 755 zikwi rubles	22	5.1	-	27.1
Pambuyo 876 zikwi rubles	10	5.1	-	15,1

Palinso amachotsera, iwo anapereka tebulo pansipa.

Category wokhoma	FIU, %	FFOMS, %	FSS %	mu okwana
mabungwe Pharmacy, komanso IP (chiphatso pharmacist) ntchito pa UTII	20	-	-	20
NGOs USN nawo chikhalidwe ntchito, maphunziro, sayansi, masewera, thanzi, luso ndi chikhalidwe
Mabungwe ndi amalonda munthu mu dongosolo chosavuta msonkho (yekha zochita ŵakwenera). Mu chikhalidwe cha osati chopitirira malire a opaka 79 Mill.
Mabungwe kuchititsa ntchito zachifundo (STS kokha)
SP pa PSN (sakhala ndi pangano katundu, Catering ndi malonda)
Ophunzira zone ufulu chuma (FEZ) - Sevastopol ndi Crimea	6	0.1	1.5	7.6
Amalonda ndi mabungwe ntchito mu ntchito zokopa alendo komanso zosangalatsa ndi luso chitukuko m'dera (yekha FEZ)	8	4	2	14
Mabungwe nawo mmenemo (amafuna zinthu ziwiri: antchito ayenera kukhala oposa 7 anthu ndi pafupifupi choyamba kotala atatu osachepera 90%)
Mabungwe ntchito ophunzira "Skolkovo"	14	-	-
Amalonda ndi mabungwe kupereka ngongole kwa anthu oyendetsa (mayina a Russian Mayiko Register ziwiya)	-	-	-	0

mafunso onse a chikhalidwe chitetezo umamangidwa ndi Chilamulo Federal nambala 212. Chaka chino, izo m'malo mwa Chapter 34 ya Tax Code. Nkhani 419-425 kudziwa amakhoma misonkho, nawuza m'munsi, zinthu za misonkho, mitengo ndi nthawi. mutu mankhwala ndi mawerengedwe a misonkho ndi zinthu zina m'gulu.

Nthawi zambiri, chinthu kusonkhanitsa premiums inshuwalansi amaonedwa malipiro aliyense wopita anthu. A m'munsi - kuchuluka, anatengedwa ndi ena nthawi, munthu aliyense inshuwaransi.

Tax ndalama munthu

Ichi ndi chimodzi mwa misonkho ya mwachindunji. Calculated ngati kuchuluka kwa ndalama aakulu zochepa kuchuluka osapatsidwa zosonkhanitsira msonkho. Zikuphatikizapo chindapusa, phindu kwa kugulitsa malo, umafunika, mphatso, mphatso, analipira chifukwa chodwala ndi zina zotero.

Zingati msonkho lolipiridwa ndi abwana a mlingo zofunika antchito a?

Monga mukudziwa - 13%. Nthawi zina, m'munsi msonkho mwina kuchepetsedwa ndi amachotsera msonkho. Iwo ntchito kokha ndalama msonkho mlingo wa 13%. msonkho Personal deducted makamaka malipiro, ndi kutumiza iwo nthumwi msonkho bajeti. Iwo intermediaries pakati pa bajeti boma ndi antchito (wokhoma) amene apatsidwa kulanda zopereka ndalama boma. Kawirikawiri wothandizila msonkho anazindikira bwana. Iye akugwirizira muyezo winawake ndi kutumiza ku ofesi yokhomera msonkho pa malo a kalembera wa bungwe (kampani, SP) m'tsiku la kulanda malipiro kwa ogwira ntchito mapu.

Pankhaniyi, katundu ndalama pa wolembedwa ntchito, ndi mawerengedwe ndi malipiro a msonkho - pa abwana ake. Pamene, mwachitsanzo, kugulitsa malo pa nzika zawo linaŵerengera kuchuluka kwa malipiro kale analandira kulengeza yapadera ndalama.

Fund Insurance Social

Malipiro, malinga ndi malamulo a chilamulo, bwana m'tsogolo. Tax FSS kugawira ndalama chikhalidwe. zoperekazo nthauza nzika milandu wapadera, kulandira phindu ndalama. Mwachitsanzo, ngati:

- wopulumuka

- chiphaso cha kulumala,

- kubadwa kwa mwana,

- pantchito.

- kupeza udindo wa ndalama zochepa kapena banja lalikulu.

Zingati msonkho lolipiridwa ndi abwana ake kwa wantchito thumba? 2.9 Nchito% ya malipiro antchito a aakulu. Iwo mwina kunditumiza ku 15 mwezi uliwonse zotsatirazi kapena kamodzi pachaka, mpaka 31 December.

Mlingo azimayi ku FSS amadalira mlingo wa ngozi kuntchito.

Potaya zinthu machitidwe a mitengo zotsatirazi ntchito ku kampani inayake:

- owopsa (+ 8%),

- zoipa (+ 7.2%)

- kololeka ndi mulingo woyenera (+ 0%).

Zopereka za inshuwalansi choipa ayenera anasamutsa mwezi uliwonse, pamodzi ndi malipiro a. Komanso, wolakwa mu CSC, dzina la banki kapena kampani adzakhala sachedwa kusinthika, ndi malipiro Pankhaniyi tikambirana chofunika.

Ngati tsiku lotsiriza la malipiro a zopereka ndi sanali ntchito (chifukwa chilichonse), ndiye ikhoza kusunthidwa tsiku loyamba ntchito. lamulo ili sachiza kulikonse. Mwachitsanzo, kubweza choipa ntchito ayenera kupita m'tsogolo, ndi pokhudzana ndi tsiku lomaliza la malipiro pa mlungu / holide, iwo ayenera kuonedwa dzana.

Mlandu zopereka FSS ankachititsa payokha aliyense wantchito. malipiro mwadzidzidzi kwa FSS zikuphatikizapo zilango mu mawonekedwe a 5% ya masamu kuchuluka pamwezi.

theoretically,

Azimayi ku Fund Insurance Social ndi bwana kwa ndalama. zopelekazi anawagawa mitundu iwiri: yeniyeni chimadalira. Woyamba lolipiridwa ndi Fund chikhalidwe si a boma ndi boma. Nthawi zambiri ndi ndalama inshuwalansi ndi chikhalidwe, komanso thumba penshioni. Mwachitsanzo, Fund Social adzapanga malipiro kwa ogwira ntchito anavulala pa ntchito mafakitale.

malipiro chimadalira kukhala pa nkhani za gulu (kampani, SP). Iwo cholinga chake ndi kuonetsetsa lamulo chokwanira cha moyo wa anthu ogwira ntchito, amene amadalira Mwachitsanzo, analandira pambuyo ulimi wa kuvulazidwa. Ndiponso:

- titsate childcare,

- malipilo kuwonongeka abwino (kuchuluka kwa malipiro a anatsimikiza kokha mwa bwalo)

- malipiro kwa ogwira ntchito akuchotsedwa kuchepetsa kapena mwambo liquidation.

Fund RF penshioni

Zopereka Fund ndi penshioni amadalira ubale ntchito. Kuti ndi zopereka adzakhala osiyana nzika ntchito pa mgwirizano kalekale ntchito, kuthetsa kapena mapangano atathana yaitali. Ndalama ku thumba anapangidwa pa nkhani za gulu (kampani, IP) mu kukula muyezo - 22% ya malipiro aakulu. Deti la amachotsera kuti Fund ndi penshioni ndi 15 mwezi wotsatira.

Federal Yokakamiza Fund Insurance Medical

misonkho kenanso lolipiridwa ndi bwana kwa wogwira ntchito? Zopereka FFOMS. Pa mlingo wa 5.1% ya malipiro aliyense wogwira ntchito ili pa zosowa za chithandizo ufulu.

thumba lakonzedwa kuti chithandizo ngati mavuto amene kugona mu ndege ya chisamaliro zachipatala. Chifukwa cha malamulo atsopano ndiponso malamulo feduro, nzika iliyonse ya dziko lathu akhoza kulandira thandizo chokwanira cha mankhwala ndi / kapena mankhwala.

Azimayi ku Fund Insurance Health yadaikidwa kuti:

- anthu pantchito, kuphatikizapo ana,

- awonetsetse kuti mankhwala mwayi siyana nzika ,

- kugwiritsa ntchito anavomerezedwa kukhazikitsa inshuwalansi ntchito mokakamizidwa.

FFOMS - katundu feduro

chifukwa ndi chiwerengero cha ntchito anatumizidwa izo, mwachindunji zokhudzana ndi kuteteza moyo, kuteteza matenda, umoyo ndi makonzedwe a zina.

Kuvomerezedwa Health Fund Insurance imayang'anira mphamvu ya otaya ndalama mu nkhani. Komanso chilli malipoti, amene kuwunikira ndi ovomerezedwa ndi boma. Onse ankayendetsa zachuma ikuchitika ndi thumba, olamulidwa ndi motsatira Zachuma Federal.

Chiyambireni cha 2017 zotchinjiriza moyo dera anakhala amagonjera Federal Tax Service. Kusintha nekardinalnye. Zikukhudzira okha kuti mawu kulembetsa.

Magulu mwayi ndalama

lamulo Federal amapereka angapo siyana ndalama wantchito amene sayeneranso kupereka zopereka ndalama sanali bajeti. Njirazi ndi monga:

- malipiro chuma, mwachitsanzo, mogwirizana ndi kuchotsedwa ndi;

- madalitso amene amapatsidwa ndi boma - kungakhale phindu mogwirizana ndi kulumala osakhalitsa, kuvulala pa kupanga ndondomeko, etc;..

- chithandizo kuperekedwa mogwirizana ndi imfa ya wachibale kapena kubadwa kwa mwana vuto la imfa ya chuma chifukwa zochitika za mphamvu majeure.

Kuchuluka pafupifupi zopereka ndalama zonse ndi 43% ya malipiro aakulu ndi malipilo: 13% - ndi accrued misonkho kopeleka malipiro, 30% - bwana amalipira.

SP

Ndipo mmene misonkho bwana malipira wolembedwa ntchito, ngati woyamba ndi IP? Amalonda popanda bungwe lalamulo adzakhala kulipira premiums chofunika kuchuluka. Iwo mopitirira pa mlingo wa malipilo yochepa (SMIC). Voterani akadali 26% ya Fund ndi penshioni, ndi 5.1% - mu FFOMS. A kuchuluka malipiro wasintha kuchokera chinawonjezeka malipiro osachepera. Mu 2016, izo anakwana rubles 6675, tsopano - 7500, ndi ku 1 July utverzhdenpravitelstvom - 7800.

FSS msonkho ndi wazamalonda munthu safuna kutchula.

Akafike phindu SP 300 000 rubles, ndi FIU ndi FFOMS malipiro ndi kuchepetsedwa 1%.

Features kwa misonkho chosavuta

USN yafupika. Choncho, malipiro mopitirira mosiyana. Zimenezi zikukhudza zochitachita kutchulidwa Article 58 212 Federal malamulo (yopanga zidole ndi katundu masewera, zomangamanga, maphunziro, etc.).

mabungwe alamulo ndi amalonda munthu kupanga ndalama kuti athandize nzika za zopereka kwa FSS FFOMS ndi kumasulidwa. Kuchuluka zalembedwa mu thumba penshioni awo kusanduka 20%.

mokoma mlandu

Tax mawerengedwe zachitika payokha aliyense wantchito. Choyamba, muyenera kudziwa kuti wolembedwa ntchito, bwana mmene msonkho kwambiri kulipira mu ndalama zosiyanasiyana. Chachiwiri, pali malire, kenako kuchepetsedwa chiwerengero anafotokoza zopereka. Mwachitsanzo, ngati okwana ndalama msonkho adzakhala Pamwamba 796.000 rubles, malipiro ku thumba la ndalama za penshoni ndi kuchepetsedwa kuti 10% (koma alibe ntchito kwa anthu amalonda opaleshoni dongosolo chosavuta kwa misonkho).

The malire anasamutsidwa msonkho kwa FSS chili pa mlingo wa 718 000 rubles. Pambuyo ndalamazo, zopereka kwa thumba zotchinjiriza moyo ndi kutsazikana.

Kuyambira chaka chatha anathetsa malire pa mndandanda wa msonkho FFOMS. Zopereka mopitirira pa mlingo wa 5.1%, popanda phindu. Tsatanetsatane akhoza kuwapeza msonkho matebulo ndi pa Intaneti, mu ankalamulira.

Malipiro: kodi kusankha mthunzi

Mwamseri, m'dziko lathu pali mitundu itatu ya Malipilo, "wakuda", "imvi" ndi "woyera."

Pa TV, mawu akuti "woyera" (werengani "zazing'ono") malipiro anaonekera mu 1998. Iye yokhala sizinatchulidwe kuchuluka kwa malipiro kuti ntchito ndi ntchito mgwirizano. Malipiro akhoza kukhala "White" ku:

- malipiro,

- bonasi ndalama,

- premiums kwa mlingo wawo, chizindikiro quality, etc,..

- kugulitsa,

- dera koyefishienti (kuwonjezeka malipiro kukwaniritsa zinthu woopsa nyengo imene ntchito)

- chodwala.

Olemba sindimakonda "woyera" malipiro chifukwa cha "mutu" ndi misonkho. Ogwira ntchito komanso wotetezedwa ndi izo.

"Gray" (kapena malipiro mu envelopu) susonyeza gawo la ndalama. Ogwira ntchito za mabungwe ndi makampani, zoperekazo, ndi mwalamulo yaing'ono malipiro, ndipo enaake, osati zimaonekera nkhanizi, inakhazikitsa mu envulopu. Mwachibadwa, bwana deducts ndalama laling'ono kwambiri pa ndalama zosiyanasiyana. Wantchitoyo Pankhaniyi alibe chitetezo chokwanira. Mwachitsanzo, pali milandu pamene ndalama mu envulopu "kuti aiwale" kupereka.

Lingaliro la mphotho "wakuda" inatuluka mu 1996. Ndi, ndipo tsopano ndi zosatsimikiza zalembedwa malipiro. Kodi misonkho bwana malipira wantchito mu nkhani iyi? Iwo ankadziwa kuti palibe. Mwachibadwa, kupereka umayi kapena tchuthi pachaka, chodwala, etc. Kulankhula komanso sukupita.