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Территориальный фонд обязательного медицинского страхования Липецкой области - Информация для страхователей работающего населения

Областной фонд обязательного медицинского страхования
Территориальный фонд
обязательного медицинского страхования Липецкой области



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Информация для страхователей работающего населения

С 1 января 2017 года вопросы исчисления и уплаты страховых взносов на обязательное медицинское страхование регулируются главой 34 части второй Налогового Кодекса Российской Федерации

В соответствии с п. 4 ст. 17 Федерального Закона № 326-ФЗ от 29.11.2010г. "Об обязательном медицинском страховании" с 1 января 2017 года

1) лица, производящие выплаты и иные вознаграждения физическим лицам:

а) организации;

б) индивидуальные предприниматели;

в) физические лица, не признаваемые индивидуальными предпринимателями;

2) индивидуальные предприниматели, занимающиеся частной практикой нотариусы, адвокаты, арбитражные управляющие

признаются страхователями работающего населения с момента постановки на учет в налоговом органе в соответствии с законодательством Российской Федерации о налогах и сборах.



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