PIs who have changed the simplified form of taxation in 2011, the imputed income will pay premiums for general tariffs

In November 2010 the Russian government decided to increase insurance payments in the pension fund of Russia for all employers, except for a limited number. Beginning with the first day of 2011, the amount of payments on insurance premiums will rise to 26%, 3.1% and 2%. In particular the increase in tariffs will affect insurance payments on obligatory pension insurance (OPS), compulsory health insurance (MHI). Ie, the sum of contributions to the pension fund of the Russian Federation will be 26% in the Federal Fund for Mandatory Medical Insurance - 3.1% in the territorial funds of obligatory medical insurance - 2%. A total of tariffs for the OPS and OMS will make in 2011, 31.1%. For a select group of entrepreneurs will operate special - reduced rates for the payment of insurance rates. This group includes agricultural producers, the organization of folk arts and crafts, family (tribal) communities of Indigenous Peoples of the North engaged in the traditional economies, organizations and entrepreneurs who use UST, organizations, entrepreneurs and individuals who pay fees disabled I, II or Group III, public organizations of disabled persons, organizations, the authorized capital of which is composed entirely of contributions from public organizations of disabled persons, if the requirements on the number of people with disabilities and their share of wages in the wage fund, institutions created to achieve socially important purposes, as well as to provide legal and other assistance to persons with disabilities, disabled children and their parents, if the sole owner of the property institution is a social organization. For these taxpayers the RF Pension Fund the sum of contributions of CBOs and OPS will be 18,3%. Also reduced rates for payment of contributions to the pension fund at a rate of 12% will be applied in 2011 in respect of such categories of taxpayers: organizations working in the field of information technology; residents of technology-innovative special economic zone in respect of payments to persons who work in its territory; business entities that are created by low cost scientific institutions and universities after August 13, 2009. PIs who have changed the simplified form of taxation in 2011, the imputed income will pay premiums for general tariffs.