The term "fixed payment" in 2011Replaced, now it is "Insurance premiums for compulsory pension insurance in the amount determined on the basis of the cost of the insurance year, credited to the Pension Fund of the Russian Federation for the payment of labor pension (IP, notaries, lawyers)." But the essence of this does not change.
Therefore, let me name these contributions in this article the usual fixed payments.
So, let's start the calculation. How to determine the value of the insurance year? To do this, you need to know the minimum wage for a given period of time.
Fixed payment For entrepreneurs is determined by the formula:
SMIC * interest rate * the number of months for which these contributions are calculated and paid. SMIC * 26% * 12.
Now we will calculate specifically the contributions to the funded and insurance part for 2011.
If an entrepreneur is younger than 1967, thenYou need to calculate both the insurance and funded parts. If over the year 1967 we count only the insurance part. In 2011, the minimum wage was 4330 rubles. We get:
4330 * 20% * 12 = 10392 rubles are contributions to the insurance part of the pension for those who are born in 1967 and younger.
4330 * 6% * 12 = 3117 rubles 60 kopecks - these are contributions to the funded part.
For those who are older than 1967, the calculation will be as follows:
4330 * 26% * 12 = 13509 rubles 60 kopecks.
Next, we calculate insurance premiums for medical compulsory insurance by the same formula.
In the FFOMS - 4330 * 3.1% * 12 = 1610 rubles 76 kopecks.
In the TFEMS - 4330 * 2% * 12 = 1039 rubles 20 kopecks.
Entrepreneurs must pay all contributions until December 31 of this year. You can pay one paymentOh, you can break up the amount for a year and pay monthly or quarterly.
Then contributions to the insurance part will be - 10392: 12 = 866 rubles per month. Or 2598 rubles a quarter.
On the accumulative part of the pension - 3117,6: 12 = 259 rubles 80 kopecks per month or 779 rubles 40 kopecks per quarter.
By the same scheme we define the monthly payment On health insurance.