Payment Due Date for Insurance Contributions
The day of payment of insurance contributions is considered the day on which the insurer submits a payment order to the bank (another credit institution) for the transfer of insurance contributions, provided that there is sufficient funds balance on the insurer's account. In the case of cash payments, it is the day on which the cash amount is deposited into the bank (another credit institution) or the cash register of the local government body or the federal postal service organization in payment of insurance contributions1.
2003. No. 17. Art. 1554.
Federal Law No. 47-FZ dated April 22, 2003, "On Amending and Supplementing Federal Law "On Compulsory Social Insurance Against Work Accidents and Occupational Diseases" dated April 22, 2003, as amended on April 22, 2003, Article 1, paragraph 2#2 // RSZ RF. ↩