Zvikuru sei mutero vaibhadhara basa nokuda mushandi? Mudyandigere Fund. Social Insurance Fund. Fanira Health Insurance Fund

mutemo nyika yedu anoita kuti mushandirwi kuti kubhadhara mushandi mumwe nomumwe nomudonzvo. Vari nokudzorwa Tax Code, basa nezvimwe mirayiro. The mushandirwi anoita se murevereri pakati pehurumende uye mushandi. About akakurumbira 13% gomba kuziva zvose. Asi chaizvoizvo ari zvikuru sei kukudyira mushandi akatendeseka mushandirwi?

inishuwarenzi kubhadhara

Kutanga 2017 mipiro vashandi hwakatamisirwa Federal Mutero Service (FSS) uye kuti Social Insurance Fund (SIF). Tariffs, iro gore negore anogadza Hurumende yeRussian Federation, kunowanzoitika. Gore rino zvinofanira Kutamiswa:

- nokuti inishuwarenzi mudyandigere - 22%

- nokuti utano inishuwarenzi fanira - 5.1%

- in FSS - 2,9% (kwete kufungisisa zvipo iri chiitiko kukuvara nebasa).

Vashandirwi kunobatsira, unogona kuwana navo patafura mutero.

Category taxpayer	FIU, %	FFOMS, %	FSS %	mu muunganidzwa
Entrepreneurs nemasangano kuna USN, naArioki, UAT uye UTII (dzakakudzingai vanobatsirwa)	22	5.1	2.9	30
SP pamusoro PSN (Eenhede, kutengeserana, risi pachake pfuma nokuda rendi)
Pashure 755 zviuru rubles	22	5.1	-	27.1
Pashure 876 zviuru rubles	10	5.1	-	15.1

Kunewo kwakaderedza rates, vari dzaitaurwa tafura pazasi.

Category taxpayer	FIU, %	FFOMS, %	FSS %	mu muunganidzwa
Pharmacy Masangano, uyewo IP (marezinesi mishonga) kushanda musi UTII	20	-	-	20
NGOs USN munyaya evanhu mabasa, dzidzo, sainzi, mitambo, utano, unyanzvi uye tsika nemagariro
Masangano uye munhu Entrepreneurs ari itsanangudzo mutero system (chete zvaunoda mabasa). Under ezvinhu isingadariki Pamuganhu NZD 79 Mill.
Masangano kuitisa anoyamura basa (chete STS)
SP musi PSN (haibatanidzi risi pfuma, Eenhede uye kutengeserana)
Vakwikwidzi wakasununguka zvoupfumi mapazi (FEZ) - Sevastopol uye kuCrimea	6	0.1	1.5	7.6
Entrepreneurs nemasangano kushanda ushanyi uye zvinotivaraidza, uye ruzivo rwokugadzira kukura nharaunda (chete FEZ)	8	4	2	14
Masangano vanobatanidzwa IT (kunoda maviri ezvinhu: vashandi vanofanira zvinopfuura 7 vanhu uye anenge matatu okutanga kumativi ose kwete asingasviki 90%)
Masangano chinyorwa mukwikwidzi "Skolkovo"	14	-	-
Entrepreneurs uye masangano kuti kubhadhara kuti vashandi nhengo (vakanyorwa muna Russian International Register rwengarava)	-	-	-	0

Mibvunzo All evanhu kuchengeteka anodzorwa Federal Law nhamba 212. Gore rino, yakanga yakatsiviwa Chapter 34 of Tax Code. Articles 419-425 kuona mitero, uchiraira nechigadziko, midziyo mitero, prices uye nguva. The chitsauko varayire dzemaitirwe kwemitero uye zvimwe zvinhu zvesangano.

Kazhinji, chinhu kuunganidza inishuwarenzi vanoonekwa chero kubhadhara takagadzirirwa vanhu. A nechigadziko - mari, kutora imwe nguva, mumwe nomumwe insured munhu.

Tax ari oga mari

Uyu ndiwo mumwe zvakananga mitero. Akaverenga somunhu chikamu kwakakomba mari zvishoma mari asingachaiti mitero. Izvi zvinosanganisira mari, mari kubva kutengeswa Real Estate, shoma, zvipo, mibayiro, akaripa anosiya vanorwara uye nezvimwewo.

zvikuru sei mutero vaibhadhara basa kuti mwero inokosha mushandi wacho?

Sezvaunoziva - 13%. Mune zvimwe zviitiko, mutero nechigadziko inogona kuderedzwa mutero mari. Zvinoshanda chete kuti mari taxable mwero 13%. Personal mari mutero deducted zvikurukuru kubva mubayiro, uye Transfers navo mutero mumiririri bhajeti. Ndivo vanozoshanda pakati pehurumende bhajeti uye mushandi (taxpayer) uyo vakapiwa kuchinjwa mipiro ehurumende bhajeti. Kazhinji mutero mumiririri vakaziva mushandirwi. Iye akabata imwe mari uye anotamisa kuti kuhofisi mutero panzvimbo kunyoresa sangano (kambani, SP) nezuva kuchinjwa mubayiro kuna vashandi vari mepu.

Panyaya iyi, mutoro zvemari riri mushandi, uye kuverenga uye kuripwa mutero - pamusoro mushandirwi. Nepo, Somuenzaniso, kubva kutengeswa Real Estate pachavo Citizen anoti chitsama muripo kare vakagamuchira rinokosha kuzivisa mari.

Social Insurance Fund

Kubhadhara, maererano dzemunharaunda kwemurairo, kuti mushandirwi dziparadzwe. Tax FSS anovapavhurira evanhu mari. Mipiro iyi entitle vagari vari chaiyo zviitiko, vanogamuchira mari wavanobhadhara. Somuenzaniso, kana:

- akapona

- okutambirwa vakaremara,

- kuberekwa mwana,

- mudyandigere.

- kuwana mamiriro mari shoma kana mhuri huru.

zvikuru sei mutero vaibhadhara basa kuti mushandi kuna mari? 2.9% of mushandi chakakomba muhoro. Vari kana kune rechi15 kutevera mwedzi mumwe kana kamwe pagore, kusvikira 31 December.

The zvazvingava allocations kuna FSS runotsamira padanho njodzi kumabasa.

In dzinoongorora nekubata zvinhu zvinotevera prices anoshandawo imwe zvebhizimisi:

- ngozi (+ 8%),

- zvinokuvadza (+ 7,2%)

- zvinobvumidzwa uye Zvakanyanya Kunaka Panguva Yepamuviri (+ 0%).

Mipiro panokuvara inishuwarenzi yacho inofanira kuchinjwa mwedzi wose, pamwe chete muhoro. Uyezve, chero kukanganisa muna CSC, zita kubhengi kana kambani kuchaita kunonotsa kushandura, uye kubhadharwa ari iyi ichakurukurwa wakareruka.

Kana rokupedzisira kuripwa mipiro chinhu asiri kushanda (nokuti chero chikonzero), saka inogona vakatamira rokutanga kushanda zuva. Kutonga uku haashandi pose pose. Somuenzaniso, kubhadhara basa nezvinokuvadza vanofanira kuenda mberi, riri kubatana zuva rokupedzisira mubhadharo pakupera kwevhiki / pazororo, ivo dziitwe nezuro.

Nekurangarira kuti mipiro kuna FSS inoitwa yoga kuti mushandi mumwe nomumwe. Kukurumidza kubhadhara kuna FSS kunotoreva marangirwo muchimiro 5% of dzaona pamwedzi uwandu.

hunonzi,

Allocations kuna Social Insurance Fund ne basa kubva mari yake. kubhadhara aya rakakamurwa mhando mbiri: chaiwo uye contingent. Chokutanga vaibhadhara Fund asiri ehurumende uye hurumende hunhu. Kakawanda ndiyo mari inishuwarenzi utano uye munzanga, uyewo mudyandigere Fund. Somuenzaniso, Social Fund achaita kubhadhara vashandi vakuvara panguva maindasitiri basa.

Contingent kubhadhara kuramba kwenhoroondo sangano (kambani, SP). Vari nechinangwa nechokwadi mukana wakakwana nemararamiro vashandi, vari novimba Somuenzaniso, vakawana pashure pagadzirwe yokukuvara. Uye zvakare:

- ngaabvumire dzinochengetwa,

- muripo tsika kukuvadza (chitsama muripo kunotemwa chete nedare)

- kubhadhara vashandi ndokuisa kure kuderedza kana iri huye liquidation.

RF mudyandigere Fund

Mipiro mudyandigere Fund vari novimba mabasa ukama. Ndiko, mipiro zvichava zvakasiyana kuti vagari kushanda nokusingagumi basa chibvumirano, kuyanana, kana wakaiswa-izwi zvibvumirano. Kubhadhara kuti mari dziri kubva munhoroondo sangano (kambani, IP) mu mureza kukura - 22% kwakakomba mubayiro. Musi mari kuna mudyandigere Fund ndiye rechi15 zvinotevera mwedzi.

Federal Rokumanikidzwa Medical Insurance Fund

Zvimwe mitero inobhadharwa nokuda basa nokuda mushandi? Mipiro FFOMS. Pamwero wenyika 5.1% kubva muhoro ine mushandi mumwe dziri zvinodiwa wakasununguka kurapwa.

Fund iri rakagadzirirwa kubatsira nemari kana matambudziko vavete ndege yacho kurapwa. Nokuda magetsi mirau mutemo yeUnited, chero wenyika yedu vanogona kugamuchira zvakakwana zvokurapa uye / kana kurapwa rubatsiro.

Allocations kuna Health Insurance Fund yakagadzirirwa:

- vanhu vasingashandi, kusanganisira vana,

- nechokwadi kuti mishonga ropafadzo Mapato vemunyika ,

- Implementation of wokurera ari Implementation zvinhu inishuwarenzi zvairayirwa.

FFOMS - batana pfuma

Chikonzero ndiyo nhamba mabasa basa nayo, chokuita evanhu kuchengetedzwa, ndichengetedze utano, mufaro uye urongwa zvimwe mabasa zvakananga.

Fanira Health Insurance Fund rinotarisira kubudirira mari kuyerera kupinda nyaya. Uyewo, iyo nhau sangano, icho zvakaongororwa uye aifarirwa Hurumende. kwema All zvemari rinoitwa mari, dzinodzorwa nokudzorwa Federal Treasury.

Kubva 2017 munzanga kuchengeteka bhora akava pasi Federal Mutero Service. Changes nekardinalnye. Ivo kuchinja chete murayiro kunyoresa mashoko.

Ropafadzo nezvipoka mari

mutemo Federal inopa nhamba Mapato ose mushandi mari kuti vakasununguka kubva kuripwa mipiro vasiri budgetary mari. Idzi dzinosanganisira:

- mubhadharo, somuenzaniso, rine chokuita kudzingwa;

- zvinobatsira kuti basa neHurumende - zvingava zvinobatsira chokuita pfupi urema, kukuvara munguva kugadzira muitiro, etc..

- rubatsiro rwemari rupiwe maererano norufu hama kana kuberekwa mwana kana kurasikirwa pfuma nokuda zviitiko simba majeure.

Avhareji uwandu mipiro mari yose 43% kwakakomba mubayiro uye mari: 13% - iri dzakava Payroll mitero, 30% - the mushandirwi inobhadhara.

SP

Uye zvakadini mitero yacho mushandirwi kubhadhara mushandi, kana wekutanga ndiye IP? Entrepreneurs pasina sangano repamutemo anofanira kubhadhara premiums kwaida uwandu. Vari dzaona nenhanho shoma mubayiro (SMIC). Rate achiri 26% kubva pakati mudyandigere Fund, uye 5.1% - mune FFOMS. A muripo chitsama zvachinja kubva chichiwedzera pasipasi mubayiro. Muna 2016, zvikavavarira kusvika 6675 rubles, ikozvino - 7500, uye kubvira 1 July utverzhdenpravitelstvom - 7800.

FSS mutero Munhu entrepreneur hazvirevi zvinyore.

Paaizosvika haibatsiri SP rubles 300 000, zviri FIU uye FFOMS kubhadhara vari kuderedzwa 1%.

Zvinoumba Yokudzidza mutero

USN ipfupi. Saka mari vari dzaona zvakasiyana. Izvi zvinoshanda mabasa akanyorwa Article 58 212 mutemo Federal (kugadzirwa matoyi uye nhumbi mitambo, kuvaka, dzidzo, etc.).

Legal masangano uye munhu Entrepreneurs kuita mari kuti abatsire vagari mipiro kuna FSS FFOMS uye ndokusunungurwa. Percentage akanyorwa mudyandigere mari dzavo wakaderedzwa kusvika 20%.

ari nuances rokuzvidavirira

Tax kukarukureta zvinoitwa yoga kuti mushandi mumwe nomumwe. Chekutanga, unofanira kuziva kuti mushandi, kuti mushandirwi sei mutero zvikuru kuchibhadhara mune mari siyana. Chechipiri, pane zvimwe, pashure iyo kwakaderedza pauwandu hweavo akataura mipiro. Somuenzaniso, kana zvachose taxable mari ichava pamusoro 796.000 rubles, muripo kuti mudyandigere Fund vari kuderedzwa kusvika 10% (asi hairevi Entrepreneurs uchishanda itsanangudzo hurongwa mitero).

The muganhu nokuti mutero anotamisa kuna FSS ndee pachiyero 718 000 rubles. Pashure mari iyi, mipiro evanhu kuchengeteka Fund vari wakagumiswa.

Sezvo rapera chakagumisa muganhu kuunganidzwa mitero mune FFOMS. Mipiro vari dzaona pa mwero 5.1%, pasina chinhu kubatsira. Details kunogona kuwanikwa kubva mutero pamatafura vari paIndaneti, zviri pachena soumambo.

Muhoro: chii kusarudza mumvuri

Asati agadzwa, munyika yedu kune mhando nhatu remuneration, "dema", "kuchena" uye "chena."

In nhau, shoko rokuti "chena" (verenga "diki") mubayiro akaonekwa 1998. Ari pamutemo chinyatsotsanangurwa uwandu muhoro kuitira kuti basa uye basa kondirakiti. Muhoro anogona kuva "White" kubva:

- muhoro,

- bhonasi kubhadhara,

- premiums nokuti dhigirii, ruzivo, unhu mucherechedzo, etc,..

- nokutengeserana,

- zvenharaunda coefficient (kuwedzera mubayiro kudzikamisa zvakakomba okunze umo kushanda)

- sick pazororo.

Vashandirwi regai kufanana "chena" muhoro nokuti "nomusoro" nemitero. Vashandi uyewo kunzwa vakachengeteka nayo.

"Kuchena" (kana muhoro mu hamvuropu) hazviratidzi chikamu chemari. Vashandi mumasangano makambani, kubhadhara kwakadaro, muri muhoro pamutemo diki, uye chinamatidzwa, kwete mumashoko munhoroondo, wakabudiswa mahamvuropu. Sezvinotarisirwa, mushandirwi deducts mari mu mari siyana maduku zvikuru. The mushandi uyu nyaya asina kudzivirirwa zvakakwana. Somuenzaniso, pane zviitiko apo mari muhamvuropu "kanganwa" kupa.

Pfungwa mubayiro "dema" akazviratidza muna 1996. Zviri ipapo, uye zvino unconfirmed rakanyorwawo muhoro. Chii Mitero kuti mushandirwi akabhadharira kuti mushandi ari iyi? Zvinonzwisiswa kuti hapana. Sezvingatarisirwa, kuripwa maternity kana pagore ngavabude, vanorwara ngavabude, etc. Speech uyewo haaendi.