Amendments to the Tax Code of the Russian Federation in 2017

Starting January 1, 2017 the Tax Code of the Russian Federation is supplemented by new Section XI and Chapter 34. In 2017 function of administration of insurance contributions for compulsory pension, social and health insurance goes to Tax Authorities. Now all insurance contributions are administrated by the Pension Fund of the Russian Federation and the Social Insurance Fund of Russia.

New Chapter sets provisions for legal regulation of the rules for the calculation, payment and reporting of insurance contributions on compulsory pension insurance, medical insurance and social insurance.

The employer will provide report on insurance contributions to the Tax Authorities on the quarterly basis till the 30th of month following reporting quarter.

This deadline will be unified for electronic and paper report regardless the number of employees (now it is 20th of month following reporting quarter for paper report and 25th for electronic report). If company has more than 25 employees, report should be submitted only electronically.
However, in 2017 the employer still has to provide report to the Social Insurance Fund on compulsory social insurance against accidents at work and occupational diseases; and annual report to the Pension Fund.

Changes are set by the Federal Law No. 243-FZ of 03.07.2016 On Amendments to the Tax Code of the Russian Federation in connection with the transfer of obligation on administration of insurance contributions for compulsory pension, social and health insurance to the Tax Authorities.