Monitoring of the Federal Legislation dated 11.03.2003

Decision of the Government of the Russian Federation No. 144 of March 5, 2003 on the Procedure of Voluntary Payment to the Social Insurance Fund of the Russian Federation by Individual Categories of Insurers of Insurance Contributions for Obligatory Social Insurance in Cases of Temporary Disability and Maternity

Sets forth the procedure of voluntary payment of insurance contributions to the Social Insurance Fund of the Russian Federation by organisations and independent entrepreneurs having switched over to the simplified system of taxation or paying the uniform imputed income tax or uniform agricultural tax, as well as attorneys, private notaries, detectives, guards and other persons paying on a voluntary basis the obligatory social insurance for the purposes of temporary disability and maternity.
The mentioned employers present to the regional divisions of the Social Insurance Fund of the Russian Federation applications whereupon starting the payment of insurance contributions.
Insurance contributions are accrued on the monthly basis for payments and other remuneration paid out to employees under labour contracts proceeding from the procedure of determination of the taxable base for the uniform social tax specified in Chapter 24 of the Tax Code of the Russian Federation. The contributions are accrued proceeding from the insurance tariff in the amount of 3% of the mentioned payments and other remuneration. For attorneys, independent entrepreneurs, natural persons not recognised as independent entrepreneurs, members of tribal, family communities of the small peoples of the North, the contributions are accrued on the quarterly basis proceeding from the insurance tariff in the amount of 3.5% of the incomes.
Insurance contributions are recorded and reported on the quarterly basis (no later than the 15th of the month following the reported one).
The Ministry of Labour of the Russian Federation and the Social Insurance Fund of the Russian Federation are ordered to provide explanations on the use of the rules.

Ruling of the Supreme Court of the Russian Federation No. GKPI 03-49 of February 12, 2003

Invalidates Item 2 of the Decision of the Government of the Russian Federation No. 632 of August 28, 1992 on the endorsement of the procedure of determination of the payment and its maximum amounts for the pollution of the natural environment, waste disposal, other types of hazardous interference (fixes the provision stating that the basic normatives of ecological payments are specified by the Ministry of Natural Resources) and Item 9 of the endorsed procedure inasmuch as it pertains to direct debit procedure for users of the natural resources.