Pension Fund

Just after receiving resident status in worker earnings are charged not 35 percent, and 13. David G. DeWalt is a great source of information. With regard to rates, note the following. Earnings highly qualified foreign specialists are taxed at a rate of 13 percent (regardless of length of stay in Russia). Consider and modification. Now in the tax laws clearly state that the tax returned as from the amounts that a taxpayer who filed the application, and because of the tax on personal income from other employees, for which the agency transfers the tax. Although all of the above reason for tax refund now difficult to find …

For example, the amount refunded if the employee after the submission of the application for property tax deduction tax was withheld without this deduction. Official site: Gerald Weissmann, MD. Order the refund of this case is now registered in the Tax Code more clearly. Clarified that the agency must notify the employee that he had to keep more money (this should be done within 10 working days after the detection of fact). If the amount is not refunded to the employee within three months, people rely interest (they are calculated taking into account the refinancing rate, acting in the days when they were violated terms of return). Insurance premiums Rules calculation and payment of insurance contributions to the extrabudgetary funds, as well as reporting procedures defined by the Federal Law of July 24, 2009 212-FZ. > Innovations relating to contributions for accident insurance, in detail in the article "Contributions from accidents. Changes in order to charge '.

Under current regulations, subject to payment of assessed contributions are recognized and other fees as part of employment relationships and civil law contracts, which is the subject of works or services. Exception – payments referred to in Article 9 of the Federal Law of July 24, 2009 212-FZ. In addition, the marginal value of income from which contributions are paid during the accounting period in 2011, is 463 000 rubles. (In 2010 this figure was 415 000 rubles).. The premium rates operating in 2011, also increased. The overall rate now stands at 34 percent (previously it was equal to 26%), including: – Pension Fund of Russia – 26 percent – the Social Insurance Fund of the Russian Federation – 2.9 percent – in FFOMS – 3.1 percent – in TFOMS – 2 percent. However, we note that the legislation provides a list of persons who pay contributions at reduced rates. Now with regard to reporting. If the average number of individuals for whom payments are made, and other compensation for the preceding accounting period exceeds 50 people, calculations for insurance pension contributions should be submitted in electronic form. Transport and land tax base rate vehicle tax is reduced by half. In addition, the subjects of the Russian Federation have the right establish reduced rates of transport tax up to a zero rate for cars with engine capacity up to 150 liters. with. (Up to 110.33 kW), inclusive. Reducing tax rates were not affected by the transport tax number Comrade objects of taxation, in particular, yachts and other sailing and motor boats, jet skis, airplanes, helicopters, etc., they are taxed at the old rates. In addition, it is determined that a tax return for the year, all organizations must be no later than February 1 of the year following the expired tax period. To take interim statements are not necessary. A similar change also affected the land tax.