Indlela irhafu eninzi ehlawulwa ngumqeshi ukuba umqeshwa? fund Pension. Insurance Fund Social. Insurance Fund Health olugunyazisiweyo

umthetho welizwe lethu ubophelela umqeshi ukuba enze iintlawulo yomqeshwa ngamnye abasebenzi. Baya kulawulwa yi-Code Tax, abasebenzi kunye neminye imiqathango. Umqeshi lisebenza njengomthetheli phakathi kurhulumente kunye nomqeshwa. Malunga edume 13% NGOBUCHULE wazi yonke into. Kodwa kangakanani Kwandile kwakusidla komqeshi nomqeshwa ngokunyaniseka?

iintlawulo ze-inshorensi

Ukuqala iminikelo 2017 kubasebenzi kudluliselwa Federal Tax Service (FSS) kunye neNgxowa-Inshorensi i-Social (Sif). Ezi ntlawulo, leyo kunyaka ngamnye icwangcisa Government of the Russian Federation, zixhaphakile. Lo nyaka kufuneka idluliselwe:

--inshorensi pension - 22%

--inshorensi yezempilo umyalelo - 5.1%

- kwi FSS - 2.9% (hayi kuthathelwa ingqalelo igalelo ingqalelo xa kuthe yokwenzakala ezinxulumene nomsebenzi).

Abaqeshi kunye nenzuzo, ungakwazi ukufumana le theyibhile yerhafu.

Udidi werhafu	FIU, %	FFOMS, %	FSS %	xa zizonke
Oosomashishini kunye nemibutho ukuya USN, och, UAT kunye UTII (kungabandakanywanga abaxhamli)	22	5.1	2.9	30
SP on PSN (catering, urhwebo, yokuqasha impahla yakhe ukuba irente)
Emva 755 amawaka engange	22	5.1	-	27.1
Emva 876 amawaka engange	10	5.1	-	15.1

Kukho kwakhona ngesaphulelo, nanzo lucaciswa kule theyibhile ilapha ngezantsi.

Udidi werhafu	FIU, %	FFOMS, %	FSS %	xa zizonke
imibutho Pharmacy, ngokunjalo IP (unale mvume) ukusebenza UTII	20	-	-	20
NGO USN abandakanyeka zentlalo iinkonzo, imfundo, ezenzululwazi, ezemidlalo, ezempilo, ubugcisa nenkcubeko
Imibutho kunye noosomashishini ngamnye inkqubo yerhafu lula (kuphela imisebenzi engcono). Phantsi imeko esingadlulanga umda ka miri 79 Mill.
Kwimibutho eqhuba umsebenzi wesisa (titsh kuphela)
SP on PSN (akubandakanyi yengqeshiso kwepropati, catering kunye norhwebo)
Abathathi kommandla ezamahala kwezoqoqosho (Fez) - Sevastopol kunye eCrimea	6	0.1	1.5	7.6
Oosomashishini kunye nemibutho esebenza uKhenketho noLonwabo, kunye nendawo yophuhliso nobuchwepheshe (Fez kuphela)	8	4	2	14
Imibutho ababandakanyekayo IT (ifuna iimeko ezimbini: abasebenzi kufuneka kubekho abantu abangaphezu kwe-7 kwaye malunga kwiikota ezintathu zokuqala angekho ngaphantsi kwe-90%)
Imibutho ne nxaxheba yeprojekthi "Skolkovo"	14	-	-
Oosomashishini kunye nemibutho ukuba enze iintlawulo izisebenzi (ezibhaliswe kwi-Russian International Register of Imikhumbi)	-	-	-	0

Yonke imibuzo zokhuseleko loluntu ilawulwa yi inani Federal Umthetho 212. Lo nyaka, oko indawo kwiSahluko 34 le-Code Tax. Amanqaku 419-425 ukumisela irhafu, ezibiza isiseko, izinto irhafu, irhafu kunye periods. Esi sahluko amisele ukubala iirhafu kunye neminye imicimbi yentlangano.

Ngokubanzi, injongo yokuqokelela-inshorensi kuthathwa naziphi na iintlawulo umiselwe ngabanye. A base - mali, ithathwa ukuba ngexesha elithile, kuba umntu ngamnye insured.

Irhafu yengeniso

Le yenye yerhafu ngqo. Zibalwe njengepesenti yengeniso epheleleyo engaphantsi isixa kuxolelwa yokuqokelela irhafu. Ezi zibandakanya iimali, iinzuzo evela kwintengiso indawo, Premium, izipho, amabhaso, zekhefu lokugula njalo njalo.

Yimalini yerhafu ehlawulwa ngumqeshi ngenqanaba esisiseko womqeshwa?

Njengoko usazi - 13%. Kwezinye iimeko, isiseko serhafu ukuze lincitshiswe kokuba kutsalwe irhafu. Isebenza kuphela ingeniso izinga irhafu-13%. Personal yerhafu yengeniso kutsalwa becala emvuzweni, yaye idlulisela ukuba le arhente yerhafu mali. Bona abalamleli phakathi mali karhulumente kwaye umqeshwa (werhafu) ngubani baphathiswa ukutshintshwa iminikelo kwi-mali karhulumente. Ngokuqhelekileyo arhente yerhafu waqonda kumqeshi. Ubeke isixa esithile kunye transfers kwi-ofisi yerhafu kwindawo ubhaliso lombutho (inkampani, SP) ngomhla ukutshintshwa umvuzo ukuze abasebenzi kwimaphu.

Kulo mzekelo, umthwalo zemali phezu umsebenzi, yaye ukubala kunye nokuhlawulwa kwerhafu - emagxeni omqeshi. Xa, umzekelo, evela kwintengiso welifa lokwenyani Citizen yabo ubala zesixa sentlawulo ngaphambili wafumana isibhengezo ekhethekileyo yengeniso.

Fund Insurance Social

Iintlawulo, ngokungqinelana nemigangatho yomthetho, umqeshi ubamba. Tax FSS isasaze mali zentlalo. Ezi iminikelo ilungelo abemi kwiimeko ezizodwa, bafumane inzuzo eyimali. Umzekelo, ukuba:

- owasinda

- kokufumana yokukhubazeka,

- ukuzalwa komntwana,

- umhlala-phantsi.

- ekufumaneni imo ephantsi-ingeniso okanye usapho enkulu.

Yimalini yerhafu ehlawulwa ngumqeshi ukuba umsebenzi-mali? 2.9% yomvuzo epheleleyo womqeshwa. mhlawumbi Bona zitshintshelwe 15 kwinyanga nganye elandelayo okanye kanye ngonyaka, kude kube ngowama-31 kuDisemba.

Ulwabiwo Izinga kwi FSS kuxhomekeke kwizinga ubungozi emsebenzini.

Ekuhloleni iimeko abasebenza phantsi kwazo amazinga zilandelayo isicelo kwishishini elithile:

- eziyingozi (+ 8%),

- eziyingozi (+ 7.2%)

- sivumelekile ngokwemali (+ 0%).

Iminikelo kwi-inshorensi ukwenzakala kufuneka idluliselwe nyanga zonke, kunye umvuzo. Ngaphezu koko, nayiphi na impazamo kwi-CSC, igama ibhanki okanye inkampani ziya kulibazisa uguqulelo, kwaye intlawulo kulo mzekelo ziya kuqwalaselwa awukho.

Ukuba ngomhla wokugqibela iintlawulo zemirhumo is a non-yokusebenza (nangasiphi na isizathu), ngoko zinga hanjiswa kuzo ngomhla wokuqala ukusebenza. Lo mthetho ayisebenzi yonke. Umzekelo, iintlawulo nokwenzakala emsebenzini kufuneka uye phambili, oko kukuthi wadibana ngosuku lokugqibela lwentlawulo ngempelaveki / iholide, kufuneka ibanjwe ngomhla ngaphambili.

Accounting ukuba iminikelo ukuya FSS kuqhutywa ngokwahlukileyo ngomqeshwa ngamnye. Iintlawulo ngaphambi kwi FSS kubandakanya izohlwayo ngohlobo-5% yesixa ebalwe ngenyanga.

kwakuthiwa,

Izabelo-mali ye-Inshorensi i-Social ngumqeshi ephuma kwiingxowa bakhe. Ezi ntlawulo ziye zohlulwa ngokwendidi ezimbini: kanye unazo. kuqala ehlawulwa-mali engekho phantsi kukarhulumente kunye norhulumente indalo. Amaninzi ke imali inshorensi yezempilo kunye nezentlalo, ngokunjalo pension fund. Umzekelo, i-Social Fund uya kwenza iintlawulo kubasebenzi abalimele ngexesha umsebenzi mveliso.

iintlawulo anokuvela kuhlala kwi-akhawunti yombutho (inkampani, SP). Le misebenzi yenzelwe ukuqinisekisa wakumgangatho owanelisayo lokuphila abasebenzi, abaxhomekeke, umzekelo, afunyenwe emva kokuba imveliso yokwenzakala. Kananjalo:

- wezibonelelo yokukhathalela abantwana,

- imbuyekezo umonakalo ngokokuziphatha (zesixa sentlawulo ixhomekeke kuphela yinkundla)

- iintlawulo kubasebenzi wabeka ukuze unciphise okanye kwimeko apho impahla.

RF Pension Fund

Igalelo kwi Pension Fund zixhomekeke kobudlelwano emsebenzini. Oko kukuthi, igalelo ziya kwahluka yabemi abasebenza phantsi kwesivumelwano sengqesho elingenammiselo, ukuze uxolelwaniso, okanye izivumelwano fixed-term. Iintlawulo-mali zenziwe kwi-akhawunti yombutho (inkampani, IP) kubungakanani eqhelekileyo - 22% umvuzo wemali. Umhla ezibanjwayo kwi Pension Fund yi-15 wenyanga elandelayo.

Insurance Fund Medical esisinyanzelo Federal

Nayiphi na irhafu ngaphezulu ihlawulwe ngumqeshi ukuba umqeshwa? Iminikelo FFOMS. Kumyinge we-5.1% ye lomvuzo yomqeshwa ngamnye kuluhlu kwiimfuno unyango simahla.

Le ngxowa-mali yenzelwe uncedo lwemali xa iingxaki belele moya na unyango. Ngenxa imimiselo yangoku kunye nomthetho federal, nawuphi na ummi welizwe lethu uyakwazi ukufumana uncedo lwezonyango kunye / okanye unyango olufanelekileyo.

Izabelo-mali ye-Inshorensi yezeMpilo yenzelwe:

- abantu abangaphangeliyo, kuquka nabantwana,

- ukuqinisekisa ukuba amayeza iindidi ilungelo kwabemi ,

- ukuphunyezwa eyamkelweyo ukuya ekuphunyezweni kwemisebenzi inshorensi enyanzelekileyo.

FFOMS - impahla federal

Isizathu kukuba inani lemisebenzi eyabelwe oko, ezinxulumene ngqo ukhuseleko loluntu, ulondolozo ezempilo, ezentlalo kunye nokubonelela ngeenkonzo ezithile.

Insurance Fund olugunyazisiweyo Health yongamela impumelelo cash flow kwi-akhawunti. Kwakhona, iziko ingxelo, ehlaziywa yaye yavunywa yi-Government. Yonke imicimbi yemali olwenziwe yi-mali, ilawulwa kwaye kulawulwa yi-Ofisi kaNondyebo Federal.

Ukususela ekuqaleni kuka-2017 kwisigaba yokhuseleko loluntu baba angenise Federal Tax Service. Utshintsho nekardinalnye. Bathi kuchaphazela kuphela umyalelo kweengxelo yobhaliso.

iindidi babenelungelo yengeniso

umthetho Federal inika eziliqela iindidi yengeniso umsebenzi ayichatshazelwa kwintlawulo oyifaka kwiingxowa-non-mali. Ezi ziquka:

- imbuyekezo yemali, umzekelo, ngokunxulumene ukugxothwa;

- amancedo ababelwe ngurhulumente - mhlawumbi ibe iinzuzo ngokunxulumene nokukhubazeka okwethutyana, ukwenzakala ngexesha lenkqubo yokuvelisa, etc;..

- uncedo lwemali ukuze kubonelelwa ngokunxulumene Ukufa kwesalamane okanye ukuzalwa komntwana kwimeko yelahleko yomhlaba ngenxa iziganeko ngamandla majeure.

I-avareji Isixa iminikelo kuzo zonke iingxowa-mali yi-43% umvuzo wemali kunye nemivuzo: 13% - into ethe irhafu yemivuzo, 30% - umqeshi uhlawula.

SP

Nendlela irhafu eninzi umqeshi uhlawula ukuba umqeshwa, ukuba yokuqala IP? Oosomashishini ngaphandle iqumrhu elisemthethweni uya kuhlawula iipremiyamu imali efunekayo. Bona zibalwa umgangatho wemivuzo (SMIC). Izinga isekhona-26% ye Pension Fund, kwaye 5.1% - in FFOMS. A isixa sentlawulo iye yatshintsha ukususela ukunyuka kwemivuzo ubuncinane. Ngowe-2016, sasifana engange 6675, ngoku - 7500, yaye ukususela nge-1 Julayi utverzhdenpravitelstvom - 7800.

irhafu FSS entrepreneur ngamnye akuthethi kuhlu.

Emva kokuba SP ingeniso engange-300 000, i-FIU kunye FFOMS iintlawulo bancipha-1%.

Iimpawu zobalo lula

USN lifinyele. Ngoko ke, iintlawulo zibalwa ngokwahlukileyo. Oku kusebenza kwimisebenzi edweliswe kwiSiqendu 58 212 umthetho Federal (ukuveliswa zokudlala kunye impahla imidlalo, ukwakha, imfundo, njalo njalo).

amaqumrhu asemthethweni kunye noosomashishini yomntu iintlawulo ukuze kuxhamle abemi iminikelo FSS FFOMS yakhululwa. Ipesenti ezidweliswe kwi-mali yomhlalaphantsi ngenxa zawo kwi-20%.

i bokuqonda accounting

yokubala Tax kwenziwa ngokwahlukeneyo ngomqeshwa ngamnye. Okokuqala, kufuneka wazi ukuba umqeshwa, umqeshi njani irhafu kangakanani ukuhlawula ngawo imali ezahlukeneyo. Okwesibini, kukho imida ethile, emva koko kwanciphisa ngokweepesenti wabalula iminikelo. Umzekelo, ukuba umvuzo uwonke erhafelwayo iya kuba ngaphezu 796.000 engange, intlawulo-mali yomhlalaphantsi bancipha-10% (kodwa awusebenzi koosomashishini osebenza inkqubo lula irhafu).

Umda for izinikezi irhafu ukuya FSS busisigxina kwinqanaba 718 000 engange. Emva kwale mali, iminikelo kwi-mali yokhuseleko loluntu kwezivumelwano.

Ukususela kunyaka ophelileyo kubhangise zithintelo kuqokelelwe irhafu FFOMS. Imirhumo zibalwa ngomlinganiselo 5.1%, ngaphandle naziphi na iingenelo. Iinkcukaca zakufumaneka kwi irhafu kwiitheyibhile kwi Internet, kuwonke-wonke.

Emivuzo: yintoni ukukhetha umthunzi

Ngokungekho, kwilizwe lethu kukho iintlobo ezintathu yomvuzo, "black", "grey 'yaye' imhlophe."

Kumajelo eendaba, ibinzana elithi "white" (funda "ezincinane") umvuzo wabonakala ngo-1998. Yena ngokusesikweni abhalwe ngaphandle isixa umvuzo ukuze isivumelwano umsebenzi kunye nengqesho. Salary angaba "White 'kwi:

- umvuzo,

- Iintlawulo zebhonasi,

- iziqendu zesidanga, amava, uphawu umgangatho, njl,..

- ukuthengisa,

- lomlingani lwengingqi (ukwandisa umvuzo ukuze ukubuyisela iimeko ezinzima zemozulu apho ukusebenza)

- Ikhefu lokugula.

Abaqeshi awuyithandi i umvuzo 'imhlophe' ngenxa yokuba 'yintloko' kunye irhafu. Abasebenzi nabo baziva benqabisekile kuyo.

"Gray" (okanye umvuzo emvulophini) akubonisi inxalenye yemali. Abasebenzi kwimibutho kunye neenkampani, ezo ntlawulo, kukho umvuzo omncinci ngokusemthethweni, kwaye shicilelo, hayi kubonakala kwi-akhawunti, ekhutshwe kwiimvulophu. Ngokwendalo, umqeshi utsala izixa ezincinane kakhulu mali ezahlukeneyo. Umsebenzi kulo mzekelo akanayo ukhuselo olwaneleyo. Umzekelo, kukho iimeko xa imali iimvulophu "ukulibala" ukunika.

Ingcamango yokuba kukho umvuzo 'abamnyama' wabonakala ngo-1996. Ngoko ke, ngoku akukho umvuzo engaqinisekiswanga elixwebhu. Yintoni irhafisa umqeshi uhlawula ukuba umqeshwa kule meko? Kuyabonakala ukuba akukho. Ngokwendalo, intlawulo maternity okanye ikhefu lonyaka, ikhefu lokugula, njl Speech naye akayi.