ЭЛЕКТРОННЫЙ НАУЧНЫЙ ЖУРНАЛ "МОЛОДАЯ НАУКА СИБИРИ"

ANALYSIS OF THE FORMATION OF MANDATORY INSURANCE CONTRIBUTIONS TO THE PENSION FUND OF RUSSIA TAKING INTO ACCOUNT THE MAXIMUM VALUE OF THE TAX BASE FROM THE WAGES OF EMPLOYEES OF THE RUSSIAN FEDERATION'S ECONOMIC ENTITIES

Дата поступления: 
03.06.2020
Библиографическое описание статьи: 

Banaeva D.N.,  Dinets  D.A. Analiz formirovaniya obyazatel'nyh strahovyh  vznosov  v pensionnyj fond Rossii s uche-tom  predel'noj velichiny nalogooblagaemoj bazy s zarabotnoj platy rabotnikov hozyaj-stvuyushchih sub"ektov RF [Analysis of the formation of mandatory insurance contributions to the pension fund of Russia taking into account the maximum value of the tax base from the wages of employees of the Russian Federation's economic entities] Molodaya nauka Sibiri: ehlektronnyj nauchnyj zhurnal [Young science of Siberia: electronic scientific journal], 2020, no. 3. [Accessed 03/10/20]

 

Год: 
2020
Номер журнала (Том): 
УДК: 
336.055
Файл статьи: 
Аннотация: 

The paper analyzes the application of Federal law No. 167 «On mandatory pension insurance in the Russian Federation» dated 15.12.2001 and some articles of the tax code on the maximum amount of the taxable base from the wages of employees of an economic entity. On the example of a conditionally taken enterprise, one of the possible options for the formation of a deficit of receipts in the OPS is considered. The conclusion is made about the key influence on the formation of the amount of insurance premiums deducted by the employer in the OPS of multiple differences in remuneration of different categories of employees

Список цитируемой литературы: 
  1. On compulsory pension insurance in the Russian Federation: Federal Law of December 15, 2001 No. 167-FZ.
  2. Tariffs of insurance premiums for OPS, OSS, OMI for payers making payments to individuals, for 2019 [Electronic resource]. Access mode: http://www.consultant.ru/document/cons_doc_LAW_93256/a6a90bdc8a1e3e1cea7...
  3. How to calculate contributions when the base limit is exceeded. [Electronic resource]. Access mode: https://blogkadrovika.ru/vznosy-pri-prevyshenii-predelnoj-bazy/
  4. What does the concept of «Mandatory pension insurance» include, its main functions [Electronic resource]. Access mode: https://pfrp.ru/faq/obyazatelnoe-pensionnoe-strahovanie-eto.html