Employee fault reimbursement of costs. Financial compensation to the spouse in the event of divorce. Taxation of monetary compensation

Guarantee.




Seller Warranty
Protecting the Buyer's Rights to Aliexpress -



How to get a refund as quickly as possible and minimize monetary losses to zero.
* All Chinese sellers have an amount, after which it is not profitable for them to make a partial refund for you. This is usually $ 15-25, but it all depends on the specific situation.

A few rules:

  • 0. Polite communication. Many buyers forget that they are partially dependent on the seller, especially when we are talking about shipping or returning under warranty. After you sent the seller on a walking sex trip, wait for a prank from the Chinese. How to drink. There are a lot of cases when the seller was sent, and then they wondered why he did not pick up the parcel or answer in the chat, or even send you the wrong product or not what you ordered.
  • 1. Provide a video of the opening of the parcel on which the marriage / glitch / error / shortage is clearly visible. Operate with facts and evidence.
  • 2. Write as little as possible. The seller is not interested in the fact that you ordered this product as a gift to your friend's grandmother by March 8 and waited for another 3 weeks until you receive the package. The staff of a small company is limited. Therefore, very often a Chinese person takes two positions at once: a packer, a manager, and sometimes a store director :). With English, too, not everything is as good as we would like. Some people use a translator. The shorter and more accurate your message, the more likely the seller will understand you correctly. If he does not understand something, then they will definitely contact you.
  • 3. In the SC, find out how much an approximate repair will cost (without opening the goods).
  • 4. Before any repair or opening, write to the seller and ask if it is possible to open or repair the goods and how much the seller is ready to reimburse you.
  • 5. After repair, provide the seller with an invoice with the SC (before repairing, be sure to ask the seller) with a mandatory indication in the invoice: phone model, serial number, IMEI.

Polite communication + proof + a little patience and time is the key to the desired result.
In most cases, it is more profitable for the seller to do a partial refund for you than to bother with sending back. If repair is not possible or you are not satisfied with it, then you need to send back for replacement, full refund or warranty.

  • First, the earth is round and karma is returning.
  • Secondly, on the Ebay-PayPal platform for such "feints" (for frequent open disputes) they are banned for life with your card blocked. You will no longer be able to register in their system, and you will also not be able to use your payment card for payment.
  • Thirdly, all dispute histories are saved and stored in the database. When you really need compensation for a REALLY defective product or a seller's mistake, fate may turn its back on you.
  • Thirdly, there are blacklists of the whole chain of stores. If you are added to it, you will not be able to buy the product in this store.

for the property sold by the spouse

Recently, the number of cases on division of property sold by a spouse... This is due to the fact that before the divorce or after the dissolution of the marriage, one of the spouses is trying to remove the property from the section and alienate it by drawing up a contract of sale or donation. This article will consider situations based on the author's practice in the section property sold by a spouse (or ex-spouse).

According to Art. 35 of the Family Code of the Russian Federation and the norms of civil law in case of alienation of property by a spouse, the second spouse may try to challenge the transaction or recover compensation for the sold property. The Armed Forces of the Russian Federation in the Resolution of the Plenum of the Supreme Court of the Russian Federation of 05.11.1998 N 15 "On the application of legislation by the courts when considering cases of divorce", explained that in the case when, when considering the requirement to divide the joint property of the spouses, it will be established that one of them made alienation of common property or used it at his own discretion against the will of the other spouse and not in the interests of the family, or hid the property, then the division takes into account this property or its value.

The spouse's right to challenge in court a deal on the disposal of common property made by another spouse does not exclude the use of another method of protecting the violated right in the form of a claim against the spouse who alienated the common property recovery of compensation for the property sold by the spouse.

The recognition of transactions as invalid for the sale of jointly acquired property was considered in previous articles, in this article the author will consider situations in which it is possible collect compensation at market value for the property sold by the spouse.

The legal basis for the recovery of compensation is the provisions of the legislation of the Russian Federation on unjust enrichment. In accordance with Article 1102 of the Civil Code of the Russian Federation, a person who, without the grounds established by law, other legal acts or a transaction, has acquired or saved property (acquirer) at the expense of another person (victim) is obliged to return to the latter the unjustifiably acquired or saved property (unjust enrichment).

The Bulletin of the Supreme Court of the Russian Federation No. 12 for 2010 explains "since the defendant disposed of the common property of the spouses without the consent of the spouse, the court rightfully exacted from the defendant in favor of the plaintiff 1/2 share of the property alienated by the defendant jointly acquired during the marriage, based on its market value." According to the Definition of the Investigative Committee for Civil Cases of the Supreme Court of the Russian Federation of June 2, 2015 No. 5-KG15-47, “dissolution of a marriage between spouses does not change the regime of joint joint ownership of spouses to property acquired in marriage, in connection with which the former spouse has the right to demand monetary compensation for property alienated after divorce. The amount of compensation is to be determined on the basis of the due share in the ownership of this property. ”Thus, the spouse whose rights to joint property have been violated by the other spouse has the right to compensation.

If the property is alienated after a divorce, then there are no special problems with proving the right to compensation.

But in a situation where the property is sold in marriage, then for recovery of compensation at market value for the property sold by the spouse, it is required to prove two circumstances:

The plaintiff did not consent to the sale of the property;

The funds received were not spent in the interests of the family.

If at the time of the alienation of the property the spouses continued to live together, then the plaintiff must prove these circumstances and it is quite difficult to do this. We look, for example, the decision of the Gagarinsky District Court of Moscow of April 22, 2014 in case No. 2-6 / 2014 “the burden of proving the early date of the family's breakup lies with the party that informs the court of the early date of the family's breakup, which is different from the date stated by another side".

If, at the time of the sale of the property, family relations were actually terminated, which is confirmed by evidence, then the burden of proof lies with the defendant.

Thus, the date of termination of the family relationship is important for the resolution of the dispute, since the sale of property after the actual termination of the family relationship by the spouses presupposes, until proven otherwise, that such actions were committed by one spouse without the consent of the second spouse and the funds received were not spent in the interests of the family. In this case, it is assumed that there is no mutual consent to his alienation.

Evidence of the actual termination of the relationship can be:

Separation, - testimony, - written evidence, etc.

According to the explanations of the Supreme Court of the Russian Federation, given in the Decree of the Plenum of the Armed Forces of the Russian Federation of June 23, 2015 No. 25 On the application by the courts of some provisions of Section I of Part One of the Civil Code of the Russian Federation taking into account the nature and consequences of such behavior, refuses to protect her right in whole or in part, and also applies other measures to ensure the protection of the interests of the bona fide party or third parties from the unfair behavior of the other party (paragraph 2 of Article 10 of the Civil Code of the Russian Federation). " In order to prove the spouse's actions are not in the interests of the family, one can refer to the abuse of the right on his part (Article 10 of the Civil Code of the Russian Federation). For example, the alienation of property occurred, although during the period of marriage and actual residence, but on the date when the application for divorce or the division of property was filed, the property was donated / sold to relatives or friends, the property was alienated at a low price, there was no consent in the prescribed form , which is required by the current legislation, etc.

If you just file a claim for compensation, but do not provide the appropriate evidence, then the court will refuse the claim. For example, the decision of the Khamovnichesky District Court of the city of Moscow of March 14, 2012 in case No. 2-45 / 12 “declared to the section, the vehicles were sold during the marriage, before the parties terminated the marriage relationship, in connection with which the grounds for recovering compensation for the share in the ownership of them is not available. Evidence that the alienation of vehicles FULL NAME3 to the detriment of the interests of the family and FULL NAME4 did not have information about the transactions concluded by the spouse was not presented to the court ”; the appellate ruling of the Judicial Collegium for Civil Cases of the Moscow Regional Court dated August 16, 2011 in case No. 33-18552 “the court, having given a legal assessment of the factual circumstances of the case established in the case, together with the presented parties in support of their arguments and objections with evidence, concluded that that the requirement of D.Yu. to recover from Oh.The. half of the cost of the apartment and half of the cost of 1/2 of the share of the apartment received from their sale are not subject to satisfaction, since the transactions were made with his notarized consent. In addition, the plaintiff did not present to the court evidence that the money received from the sale of apartments was not spent on the needs of the family and was spent on its personal needs ”; determination of the Moscow City Court dated July 12, 2011 N 4g / 6-5615 “refusing to satisfy the requirements of N.The. on the division of property in the form of a car of the brand "...", the court proceeded from the fact that the car had been sold to A.The. during the marriage, and evidence that the money from the sale of the car did not go to the needs of the family, N.V. in violation of the provisions of Art. 56 Code of Civil Procedure of the Russian Federation is not presented. "

Therefore, the initial text of the statement of claim and the position matter, if the text is written according to a template, and not depending on the circumstances of a particular case, then in the future, even with the help of qualified legal assistance, it will be difficult to correct the situation.

Recovery of compensation at market value

In a situation where the spouse donated the property, there are no problems with determining the value of the property, since the court will be guided by the report on the market value of the property. If the plaintiff and the defendant provide two different reports, then a forensic examination will be appointed, according to the results of which the value of the property will be determined.

Problems with proving the real value arise when property has been disposed of at an underestimated value, which differs from the real value of the property. What if the property is alienated at a low price? It is necessary to prove that the price in the contract is lower than the market price; it is not easy to do this, but it is possible with a competent position on the case, which will be confirmed by evidence. The market value of the property sold on the basis of which the amount of compensation is determined can be determined using an appraisal.

Explaining to the courts the procedure for the division of common property, the Supreme Court of the Russian Federation in paragraph 15, paragraph 16 of the Resolution of the Plenum of the Supreme Court of the Russian Federation dated 05.11.1998 N 15 "On the application of legislation by courts when considering cases of divorce" indicated: a) the value of property subject to section, is determined by prices at the time of the dispute

Thus, when filing a claim, it is possible to file claims for the division of jointly acquired property in the form of recovery of compensation at the prices of the property at the time of the consideration of the case. But it’s not that simple. Judicial practice on recovery of compensation at market value for the property sold by the spouse quite varied. Courts have three main approaches to determining the amount of compensation:

1) Proceeding from the value of the property, which is indicated in the sale and purchase agreement, according to which the spouse alienated the property.

The appeal ruling of the Judicial Collegium for Civil Cases of the Moscow Regional Court dated April 23, 2014 in case No. 33-8888 / 2014 “arguments of the appeal that the amount of money collected in favor of<данные изъяты>1 on account of compensation for the alienated Chevrolet Trailblazer car was unreasonably lowered, the panel of judges was rejected, since the case file submitted a contract for the sale and purchase of a vehicle dated November 21, 2013, according to which the cost of this car was 10 rubles. The said agreement was not contested by the parties, evidence of receipt<данные изъяты>2 no other amount was provided for the sold car ”. The decision of the Pavlovsk City Court of the Nizhny Novgorod Region dated January 27, 2011 by “Plaintiff Evdokimova V.M. a report on the appraisal of the market value of the vehicle was submitted to the court<данные изъяты>, The report was drawn up without inspection of the vehicle. However, the court takes into account the fact that V.AND. and I.O. when concluding a car sale and purchase agreement dated 10.12.2009, they expressed their will by setting the selling price in<данные изъяты>rubles. Taking into account the principle of freedom of contract, the court finds the sale value of the disputed car objectively established. " A similar position is contained: in the decision of the Basmanny District Court of Moscow dated January 20, 2011 in case No. 2-171 / 11 "the defendant is subject to recovery in favor of the latter in monetary compensation in the amount of 1/2 of the selling value of the property in the amount of 10,000 rubles." , in the Appellate ruling of the Judicial Collegium for Civil Cases of the Moscow Regional Court dated June 29, 2015 in case No. 33-14212 / 2015 “the court reasonably concluded that since the car was sold by the defendant during the marriage for 150,000 rubles, however, there is that the money from its sale was spent on the general needs of the family by the defendant was not presented, the parties' shares from the sale of the car are recognized as equal, then the court reasonably exacted from the defendant in favor of the plaintiff monetary compensation in the amount of 75,000 rubles. "; The appeal ruling of the Judicial Collegium for Civil Cases of the Moscow Regional Court dated April 01, 2015 in case No. 33-7367 / 2015 “when determining the amount to be recovered from M.N. Pikunova. in favor of N.V. Kesler monetary compensation for the car<данные изъяты>, Built in 2004, land plot with a cadastral number<данные изъяты>by the address:<данные изъяты>with the utility block located on it, the court rightly proceeded from the value of this property specified in the sales and purchase agreements. "

2) Based on the market value of the property at the date of sale.

Decision of the Lefortovo District Court of Moscow on August 01, 2013 in case No. 2-1337 / 2013 “the cars were alienated by the defendant during the marriage, when the family broke up and the parties did not live together, without the consent of the plaintiff, against her will. The total cost of these cars, according to reports, is 1,920,000 rubles, in connection with which the monetary compensation to be recovered from the defendant in favor of the plaintiff is half the cost of the car - 960,000 rubles. " dated February 8, 2012 N 33-3691 “the court established that the car was handed over to them for sale at the price assigned to them ... rubles under a sales contract dated ... years (ld 159-161). According to the report, the cost of the named vehicle is ... rubles. As follows from the materials of the case the defendant Dodonov C.A. and his representative did not file any requests for an expert examination to determine the value of the car during the consideration of the case in the court of first instance. In such circumstances, the court was correctly guided by the report on the value of the car presented by the plaintiff and reasonably exacted from the defendant in favor of the plaintiff half of the value of the named car, since as established by the court V.P., as a result of the sale of the car by the defendant, she lost her rights in relation to the jointly acquired property, upon dividing which she could claim for ... the market value of this property. The argument of the defendant's cassation appeal that the car was sold for a lower amount is unfounded, since the sale price of the car is contractual, established by agreement of the parties, i.e. does not reflect the actual market value of the property ”.

3) Based on the market value as of the date of filing the claim and consideration of the case.

The Resolution of the Presidium of the St. Petersburg City Court dated March 25, 2009 n 44g-52/09 states that “the sale by a spouse of jointly acquired property at a clearly reduced price without agreeing it with the spouse (co-owner) leads to the latter incurring losses, therefore, upon meeting the demand on the recovery of monetary compensation for the sold property, the amount of compensation is determined based on the actual value of this property. The first instance court erroneously determined the value of his share at the sale price of cars, while it should have proceeded from the value of the property at the time the case was considered in court. In resolving the dispute, the district court correctly indicated that in the event of the alienation of the common property, it was not subject to division, but did not take into account that the alienation of cars was carried out after the dissolution of the marriage, the disposal of the common property, including the determination of the sale price, required the consent of both co-owners (clause 1 article 35 of the RF IC, clause 2 of article 253 of the RF Civil Code) ". The decision of the Gagarinsky District Court of Moscow dated July 29, 2015 in case No. 2-167 / 2015 “since Timofeev Yu.A. all property registered in his name, namely an apartment, cars, sold at his own discretion, then the division must take into account the value of this property. During the trial, the parties contested the cost of the apartment, in connection with which, a forensic appraisal examination was carried out in the case at Interregional Center of Expertise LLC, according to the conclusion of which No. from DD.MM.YYYY, the actual market value of the apartment at the address:<адрес> <адрес>is<данные изъяты>The court accepts the expert's opinion as proof of the value of this property, since there is no reason not to trust him, the property was assessed on the basis of an examination of the apartment, the expert has the appropriate education and qualifications, he was warned of criminal liability. The Court also takes into account the report of Alex Price LLC on the market value of other property, submitted by the plaintiff's party as of the date of the case consideration, since the defendant did not submit another assessment, the parties did not declare that an examination was carried out to assess the value of the object. " Determination of the Presidium of the Moscow City Court of November 2, 2010 N 4g / 8-7300 / 10 “from the case materials it appears that without the consent of the plaintiff, the property was alienated by the defendant. The court reasonably took into account the report submitted by the plaintiff on the determination of the market value of the car, the defendant's disagreement with the report on the market value of the car in question does not affect the correctness of the court's conclusions about the recovery of compensation in favor of the plaintiff on account of her share of the value of the car, since the report drawn up by the plaintiff was not refuted by the defendant. Any other evidence that the cost of the car in this report was overstated by the defendant in accordance with Art. 56 Code of Civil Procedure of the Russian Federation was not presented to the court ”.

A similar position of the courts is contained in: Appellate ruling of the Judicial Collegium for Civil Cases of the Moscow Regional Court of May 26, 2011 in case No. 33-12010 "since the defendant after the divorce made a transaction to alienate the common property, the court rightly made a decision to recover compensation from the defendant." ; in the ruling of the Judicial Collegium for Civil Cases of the Moscow Regional Court of November 16, 2010 in case No. 33-22076 “determining the amount of monetary compensation to be recovered from both the plaintiff and the defendant for the property in respect of which there was alienation in favor of third parties , the court of first instance, without sufficient legal grounds for that, took into account not the market value of the sold property, but the one that was indicated in the alienation agreements ”; in the Appeal ruling of the Judicial Collegium for Civil Cases of the Moscow Regional Court dated February 17, 2011 in case No. 33-1240, “the cost of the alienated property is taken into account if it was disposed of against the will of the other spouse and not in the interests of the family. In this case, the value of the property subject to division is determined at the time of the consideration of the case. It follows from the above that if the parties do not reach an agreement, the property should be appraised at the average market prices that exist in the area, which excludes the possibility of determining the value of the property based on the prices determined by the contract at the time of the sale of the disputed property, if they are lower than the average market prices. "

Thus, the amount of compensation can be determined by the price in the contract, the market value of the property at the date of sale or at the date of the consideration of the case in court. The choice of how to protect your rights depends on the situation and the benefit of the plaintiff.

The courts recover compensation for the value of the property specified in the contract, if the plaintiff has not proved a different value of the property, while often the courts simply refer to the freedom of contract, etc. To recover compensation for the property sold by the spouse at market value appropriate evidence must be provided.

In addition, plaintiffs often do not dispute the value of property sold at a low price, since they do not know what can be recovered at market value. In order to avoid mistakes and denial of a claim, one should not initially try to solve the problem of the sale of property by a spouse on their own, but use legal assistance.

Copyright © to the article, as well as to other articles and materials of the site belong to V.V. Kolodko, any copying for the purpose of posting on other sites, Internet publications, in printed publications, etc. forbidden.

Material compensation for a spouse upon divorce

In the course of the divorce proceedings, in favor of one of the spouses, by mutual agreement or within the framework of the legal process, the payment of material compensation - pensión compensatoria, which should not be confused with alimony obligations, may be assigned.
In accordance with article 97 of the Spanish Civil Code, such compensation is granted to a spouse who has suffered from an economic point of view as a result of divorce and his financial situation has deteriorated significantly. This is the main difference between compensation payments and alimony, the main purpose of which is to cover the costs of vital things and needs (food, medicine, clothing, education, utilities, etc.).
The right to material compensation is granted to a spouse whose economic situation after the dissolution of marriage has deteriorated in comparison with the other spouse and in comparison with the period when he was married. Such payments are established for a certain period of time (6 months, 1 year, etc.) or until the economic situation of the spouse who has suffered from the divorce improves (for example, the spouse must find a job or complete his studies, etc.).
The amount of compensation payments is established by agreement of the parties, or in the absence of consent, by a court decision. However, not all divorce cases will award such payments. When deciding on the award of compensation, the following circumstances are taken into account:
- the existence of an agreement between the spouses on the payment of alimony;
- the presence of common children;
- the age and state of health of each of the spouses;
- professional qualifications and the ability to find a job;
- what the family did in the past and what the spouses will do after the divorce;
- the presence of a joint business, as well as the fact of providing assistance and finding another spouse in the workplace within the framework of their own business;
- duration of marriage and cohabitation;
- the likelihood of losing the right to receive a pension;
- income and economic status of each of the spouses.
After the amount of compensation payment has been established on the basis of a court decision, its amount may be changed if the economic situation of each of the spouses changes in one direction or another. In addition, the payment of material assistance is terminated if the receiving spouse enters into another marriage or begins to live in a civil marriage. According to Spanish law, non-payment of pecuniary compensation is a punishable act. Cash payments in favor of one of the spouses are taken into account when filing an IRPF income statement, and both the spouse who receives them and those who pays them.
In the judicial practice of Spain there is a precedent in which the court ordered the spouse to pay his ex-wife monetary compensation only for the fact that she was engaged in housework and raising three joint children during the entire period of their life together. The amount of compensation was set at 400 euros for each month of their marriage, which lasted 38 years. The court motivated its decision by the fact that the woman, being busy with household chores for such a long period, could not work and, as a result, after retirement she did not have sufficient work experience, which deprives her of the right to receive pension payments based on the results of her work.

Now the rules for submitting documents have been changed. In 2018, you should contact the Client Service of the Department of Social Protection of the Population, which operates in multifunctional centers of public services (MFC). Anniversaries registered in the Novomoskovsky and Troitsky districts can make one-time payments at the Client Service of the USZN at the MFC or the social protection department of the population, which is located at the place of residence of the spouses. For Internet users or for those who have assistants among friends or relatives, there is the possibility of electronically submitting an application for a lump sum payment for the anniversary. On the website of public services, you can fill out an application form and send it. To view the status of the document, the section "My orders" is provided. The application service is provided free of charge. The term for consideration of the application is 3 days. After making a decision, a message about the result comes.

Features of registration of material payments in connection with marriage

If both parents are employees of the society, material assistance is provided to each of them; b) when registering an employee's marriage (if the marriage is registered for the first time) - in the amount of 3000 rubles.

If both parents are employees of the society, material assistance is provided to each of them;<…

Attention

In this case, the employee must also write a vacation application.

Then the employee of the personnel service draws up an order in the form N T-6 "Order (order) on the granting of leave to the employee."

Information about the leave is reflected in the employee's personal card (form N T-2 or N T-2GS (MS)) and personal account (form N T-54 or N T-54a).

Payments upon marriage

Additionally, at the request of the married couple, they arrange a solemn ceremony to celebrate the anniversary of the wedding.
Who has the right to receive Married couples who celebrate a gold, emerald, iron, diamond, royal wedding - 50th, 55th, 60th, 65th, 70th (and all subsequent anniversaries) weddings.

A lump sum payment to the anniversaries of married life is provided subject to certain conditions:

  • spouses are citizens of the Russian Federation;
  • their place of residence is the city of Moscow.

How the size of payments to anniversaries of married life in Moscow will change in 2018 In 2018, more than 10,000 families became the heroes of the capital, who celebrated the 50th anniversary and more from the date of marriage.

What payments are due when registering a marriage

Important

The employer provides employees with additional paid leaves:

  • in case of registration of marriage for the first time - 4 working days;
  • in case of marriage of children - 2 calendar days;
  • in case of the birth of a child (father) - 3 calendar days .... "

In addition, such leave can be granted on the basis of regulatory enactments issued by local governments.

How is a wedding vacation arranged according to TC 2017? Supporting documents The legislation does not specify which period can be used in the form of unpaid leave in connection with the wedding.

That is why the employee leaves the choice of dates to his own discretion.

Thus, 5 days can be distributed in different ways.

Is there a leave of absence upon marriage?

Leave without pay, provided by law, in the time sheet is marked with the letter code "OZ" or the digital code "17" (Resolution N 1).


By the way, in accordance with Art. 128 of the Labor Code, by agreement with the employer, an employee may be granted unpaid leave of any duration.

In this case, this type of rest in the time sheet should be designated by the letter code "DO" or the digital code "16" (Resolution No. 1).

Guarantees in accordance with the collective agreement Employers, taking into account their production and financial capabilities, have the right to independently establish additional holidays for employees.

Payment at work upon registration of marriage

A similar opinion is shared by many arbitrators, saying that only those payments that are accrued to an employee in connection with the performance of his job duties are the object for calculating contributions for "injuries".
We are talking here about the following Resolutions of the FAS: East Siberian District of 03.02.2009 N A58-3247 / 08-0327-F02-76 / 09, Volga District of 09.04.2009 N A12-10883 / 2008, Volgo-Vyatka District of 23.06 .2008 N А43-24096 / 2007-45-909, the Ural District of 05/22/2008 N Ф09-3614 / 08-С1 (Definition of the Supreme Arbitration Court of the Russian Federation of 09/04/2008 N 10972/08), the Moscow District of 09/10/2007, 11.09. 2007 N KA-A40 / 9176-07 (Definition of the Supreme Arbitration Court of the Russian Federation of 08.11.2007 N 14150/07).

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Application I ask you to make a lump sum payment in connection with the 50th anniversary of living together in accordance with the decree of the Moscow Government dated November 27, 2007 No. 1005-PP "On approval of the Regulation on the appointment and payment of monthly compensation payments (additional payments) to pensions and lump sum payments, carried out at the expense of the budget of the city of Moscow "to me and my spouse: Ilyina Zinaida Pavlovna and Ilyin Artem Ivanovich. The marriage was registered on 02/10/1968. Please transfer funds to your personal account 40810000000001324568, Regional Bank of Sberbank of Russia in Moscow. TIN 7705000000 KPP 631000000 OKPO 09900000, OKONKH 95000 BIK 043000123 February 15, 2018 Ilyina Z.P. Signed February 15, 2018 Ilyin A.I. Signature List of documents provided:

  • passport;
  • marriage registration certificate.

The documents were returned after copying on 15.02.2018.

Tax Code of the Russian Federation) and contributions for compulsory pension insurance (cl.

2 tbsp. 10 of the Federal Law of 15.12.2001 N 167-FZ "On compulsory pension insurance in the Russian Federation"). In this case, personal income tax should be charged (clause 1 of Art. 210 of the Tax Code of the Russian Federation). You will also have to calculate the contributions for compulsory social insurance against industrial accidents and occupational diseases (clause 3 of the Rules for calculating, accounting and spending funds for compulsory social insurance against industrial accidents and occupational diseases, approved by the Decree of the Government of the Russian Federation of 03/02/2000 N 184)<1. <1 Необходимо отметить, что данная точка зрения не бесспорна.

After all, it is believed that the object for calculating insurance premiums are only those payments that are accrued in connection with the performance of the employee's job duties.