In 2008, there is no change in the time line for the submission of contributions. In accordance with article of the code contributions to the supplementary compulsory pension insurance are imported at the same time as contributions to State social insurance. Insurers submit contributions for each month separately through a transfer from the accounts of the relevant account of State social insurance and the additional compulsory pension insurance for reimbursement or accrual of wages, including a payday advance.
Not due contributions upon withdrawing amounts for payments upon termination of provision or leave outside the regular payment of salaries or advance. Contributions to the account of the insurer shall be imported under the payment of wages, as well as advance payments. The portion of contributions that is at the expense of the insured persons shall be submitted in payment of their fees and are not deducted from prepayments, except where the relevant month has paid only an advance.
It is also wrong to issue a proform invoice for the "prompt" for payment on an already done deal. This is because the transaction is normative basis for issuing an invoice, which is already a tax document, and there are accounting terms, regardless of payment. It is wrong also to issue an invoice for payment before payment has been made.
The annual tax base shall be determined for each income source separately. The total annual tax base is the sum of the annual tax bases for employment income and your holdings and investments. Tax rate-the tax on the total annual tax base is determined by the total annual tax base multiplied by a tax rate of 10 %.
For persons working without employment, the contributions are payable upon payment of the agreed remuneration and shall be submitted by the sponsor of the treaty in the allotted by the act on account of the ratio the insurer and the insured person. Upon payment of the remuneration of the person will be charged the amount due by him a portion of the contribution. For these individuals, the time limit for submission of contributions to the State social insurance bills is up to the 10th day of the month following that to which they relate.
Certain accounting activities have proven themselves shady.. Of course, this may not be necessary in some accounting systems, in which the completion of the transaction document further and the lack of a final invoice does not lead to difficulties. If the deal fails and the payment is returned, the supplier must issue a credit memo.
This year the ratio is preserved, which distributes health insurance contribution between insurers and insured persons, namely, 60 per cent of the contribution is for the account of the insurer, and 40 percent of it is at the expense of the insured. In 2009, the amount of the sickness insurance contribution determined in the law on the budget of the health insurance fund, is 8 %. Therefore, the distribution of the health insurance contribution is 4.8 % and 3.2 %.
Contributions on behalf of the insurers may not deduct from the remuneration of the insured. It may not be reduced by the amount. Contributions for the account of the insured persons shall deduct from the remuneration of the person and imported by insurers.
Not due contributions upon withdrawing amounts for payments upon termination of provision or leave outside the regular payment of salaries or advance. Contributions to the account of the insurer shall be imported under the payment of wages, as well as advance payments. The portion of contributions that is at the expense of the insured persons shall be submitted in payment of their fees and are not deducted from prepayments, except where the relevant month has paid only an advance.
It is also wrong to issue a proform invoice for the "prompt" for payment on an already done deal. This is because the transaction is normative basis for issuing an invoice, which is already a tax document, and there are accounting terms, regardless of payment. It is wrong also to issue an invoice for payment before payment has been made.
The annual tax base shall be determined for each income source separately. The total annual tax base is the sum of the annual tax bases for employment income and your holdings and investments. Tax rate-the tax on the total annual tax base is determined by the total annual tax base multiplied by a tax rate of 10 %.
For persons working without employment, the contributions are payable upon payment of the agreed remuneration and shall be submitted by the sponsor of the treaty in the allotted by the act on account of the ratio the insurer and the insured person. Upon payment of the remuneration of the person will be charged the amount due by him a portion of the contribution. For these individuals, the time limit for submission of contributions to the State social insurance bills is up to the 10th day of the month following that to which they relate.
Certain accounting activities have proven themselves shady.. Of course, this may not be necessary in some accounting systems, in which the completion of the transaction document further and the lack of a final invoice does not lead to difficulties. If the deal fails and the payment is returned, the supplier must issue a credit memo.
This year the ratio is preserved, which distributes health insurance contribution between insurers and insured persons, namely, 60 per cent of the contribution is for the account of the insurer, and 40 percent of it is at the expense of the insured. In 2009, the amount of the sickness insurance contribution determined in the law on the budget of the health insurance fund, is 8 %. Therefore, the distribution of the health insurance contribution is 4.8 % and 3.2 %.
Contributions on behalf of the insurers may not deduct from the remuneration of the insured. It may not be reduced by the amount. Contributions for the account of the insured persons shall deduct from the remuneration of the person and imported by insurers.
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