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2009.12.18
Deadlines for re-registration of limited liability companies are changed.
2009.12.01
License for auditors and construction companies will be abolished since 2010 in Russia.
2009.09.01
New system of social security in Russia since 2010 year. (01/09/09)
2009.05.31
Company registration in Russia: law 312-FZ makes changes to the main Russian laws.
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New system of social security in Russia since 2010 year.
From the 1st of January 2010 the system and
rates of Unified social security tax and payments to Pension fund of Russian Federation will be changed.
Since the beginning of 2010 all these items will be regulated by Federal law 212
dated 24.07.09
Since 2010 Unified social tax is replaced by Social security
contribution. In 2010 total rate of this contribution will be 26% (the same as
Unified social tax rate in 2009). In 2011 rate will be 34%.
The rate will be divided between budgets as following:
In 2010: Pension fund – 20%, Social Security fund – 2.9%,
Federal obligatory medical insurance fund – 1.1%, Local obligatory medical
insurance fund – 2.0%. Total - 26%
In 2011: Pension fund – 26%, Social Security fund – 2.9%,
Federal obligatory medical insurance fund – 2.1%, Local obligatory medical
insurance fund – 3.0%. Total - 34%
After changing will come to force there will be no more
regressive scale for Unified social tax, but the only one threshold up to which
rate of Social security contribution will be applicable, all salaries beyond
that threshold will be free of any charge. In 2010 that threshold will be
415 000 Rubles per year. Every year that threshold will be reviewed in according
to growth of average salary in
Russian Federation.
Also since the 2011 companies which use simplified tax system
should pay Social security contribution in total amount to all non-budget funds
(in 2009 they pay only 14% to Pension fund, and in 2010 they are released from
Social security contribution, but Pension insurance contribution – 14%).
Also since the 1st of January 2010 will be changed
terms and sort of reports to non-budget funds.
Every quarter will be obligatory to provide statements about
Social security contribution in part of contributions to obligatory pension
security and obligatory medical insurance to the Pension Fund of RF till the 1st
of second month following reporting quarter. (in 2009 statements are provided to
the Tax authorities)
Every quarter till the 15th of every month
following reporting quarter statements about social contribution to the Social
security fund.
Since the 2011 it will be obligatory to provide on quarterly bases
statements to the Pension Fund about personified accounts of employees notes
till the 1st of second month following reporting quarter. (In 2009
only on annually bases).
Since the 2010 such kind of report will be provided 2 times per year – till the
1st of August 2010 and till the 1st of February 2011. |
