Contributions to ffoms. Federal Compulsory Health Insurance Fund Budget Federal Compulsory Health Insurance Fund Revenues

Insurance premium rates for funds in 2016

1. For all policyholders (except those listed below)

2. Reduced rates of insurance premiums for the following policyholders:

• economic societies and economic partnerships, the activity of which consists in the practical application (implementation) of the results of intellectual activity (programs for electronic computers, databases, inventions, utility models, industrial designs, selection achievements, topologies of integrated circuits, production secrets (know-how) , the exclusive rights to which belong to the founders, participants (including jointly with other persons) of such business companies, participants of such business partnerships - budgetary scientific institutions and autonomous scientific institutions, or educational organizations higher education, which is budgetary institutions, autonomous institutions;
• organizations and individual entrepreneursthat have concluded agreements with the management bodies of special economic zones on the implementation of technical and innovative activities and make payments to individuals working in a technical and innovative special economic zone or an industrial and production special economic zone, for organizations and individual entrepreneurs who have concluded agreements on the implementation of tourist and recreational activities and making payments to individuals working in tourist and recreational special economic zones, united by a decision of the Government Russian Federation to a cluster;
• for organizations carrying out activities in the field of information technology (with the exception of organizations that have concluded agreements with the management bodies of special economic zones on the implementation of technical and innovative activities and make payments to individuals working in a technical and innovative special economic zone or industrial production special economic zone) , which recognize Russian organizations that develop and implement their computer programs, databases on a material carrier or in in electronic format through communication channels, regardless of the type of contract and (or) providing services (performing work) for the development, adaptation, modification of computer programs, databases (software and information products of computer technology), installation, testing and maintenance of computer programs, databases

3. Payments and other remuneration to the crew members of ships registered in the Russian International Register of Ships for the performance of the duties of a member of the ship's crew - in relation to the said payments and remuneration

4. Organizations and individual entrepreneurs using the simplified tax system, the main type economic activity (classified in accordance with OKVED) which:

a) food production;

b) production of mineral waters and other non-alcoholic beverages;

c) textile and clothing production;

d) production of leather, leather goods and footwear;

e) wood processing and production of wood products;

f) chemical production;

g) production of rubber and plastic products;

h) production of other non-metallic mineral products;

i) production of finished metal products;

j) production of machinery and equipment;

k) production of electrical equipment, electronic and optical equipment;

m) production vehicle and equipment;

m) furniture production;

o) production of sports goods;

o) production of games and toys;

p) research and development;

c) education;

r) health care and social services;

s) activities of sports facilities;

t) other activities in the field of sports;

x) processing of secondary raw materials;

c) construction;

w) maintenance and repair of vehicles;

w) disposal of waste water, waste and similar activities;

y) transport and communication;

s) provision of personal services;

e) production of cellulose, wood pulp, paper, cardboard and products from them;

y) production of musical instruments;

i) production of various products not included in other groups;

i.1) repair of household goods and personal items;

i.2) management of real estate;

z.3) activities related to the production, distribution and screening of films;

z.4) activities of libraries, archives, club-type institutions (except for the activities of clubs);

z.5) the activities of museums and the protection of historical sites and buildings;

z.6) activities of botanical gardens, zoos and reserves;

z.7) activities related to the use of computers and information technology, with the exception of organizations and individual entrepreneurs specified in clauses 5 and 6 of part 1 of article 58 of the Federal Law of July 24, 2009 N 212-FZ;

z.8) retail trade in pharmaceutical and medical products, orthopedic products;

i.9) production of roll-formed steel profiles;

i.10) production of steel wire

5. Reduced rates of insurance premiums for the following policyholders:

• paying UTII, - pharmacy organizations and individual entrepreneurs licensed for pharmaceutical activities, - in respect of payments and remunerations made to individuals, which, in accordance with Federal Law of November 21, 2011 N 323-FZ "On the basics of protecting the health of citizens in the Russian Federations "have the right to engage in pharmaceutical activities or are allowed to carry out it;
• non-profit organizations (with the exception of state (municipal) institutions), registered in accordance with the procedure established by the legislation of the Russian Federation, applying the simplified tax system and carrying out, in accordance with the constituent documents, activities in the field of social services for the population, research and development, education, health care, culture and art (theater activities , libraries, museums and archives) and mass sports (except professional);
• charitable organizations registered in the order established by the legislation of the Russian Federation and applying the simplified tax system;
• individual entrepreneurs applying the PSN - in relation to payments and remuneration accrued in favor of individualsemployed in the form of economic activity specified in the patent, with the exception of individual entrepreneurs engaged in the types of entrepreneurial activity specified in subparagraphs 19, 45 - 47 of paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation.

6. Organizations that have received the status of a project participant for the implementation of research, development and commercialization of their results in accordance with the Federal Law of September 28, 2010 N 244-FZ "On the Skolkovo Innovation Center"

7. Those who received the status of a participant in the free economic zone in accordance with the Federal Law "On the Development of the Crimean federal district and a free economic zone in the territories of the Republic of Crimea and the federal city of Sevastopol "

8. Those who received the status of a resident of the territory of advanced socio-economic development in accordance with the Federal Law "On the territories of advanced socio-economic development in the Russian Federation"

9. Received the status of a resident of the free port of Vladivostok

Insurance premium rates for policyholders who do not make payments to individuals

Given the fact that the overwhelming majority of citizens of the Russian Federation monthly deduct funds in the form of taxes to the MHI fund, insurers are interested in the procedure for forming the MHIF budget, its approval and further distribution of finances to medical institutions. In addition to the insurance premiums of working citizens, there are other items for replenishing the MHIF budget provided for by law. The safety stock of the FFOMS budget is aimed at maintaining the financial stability of the CHI structure and stimulating proper execution cHI programs in the regions. What is the budget of the Federal Mandatory Fund health insurance (FFOMS)? With what funds is the FFOMS budget formed, as approved? How are income and expenses, budget deficit and surplus determined? We will answer these questions in this article.

Sources of financing FFOMS

One of the basic principles of compulsory health insurance is sustainability financial system compulsory health insurance provided on the basis of equivalence insurance coverage means of compulsory health insurance. Budget federal fund OMS consists of income, expenditure and normalized safety stock... FFOMS budget revenues are made up of:

• Insurance premiums deducted to compulsory medical insurance by business entities;
• Funds allocated from federal and regional budgets for the development of the CHI system;
• Voluntary donations from individuals and legal entities;
• Income received as a result of placement of temporarily free funds of funds;
• Funds received in the form of fines.

The largest share in the expenditures of the Federal Mandatory Health Insurance Fund is occupied by subsidies for equalization financial conditions activities of territorial compulsory health insurance funds within the framework of the basic compulsory health insurance program, including the use of funds from the normalized insurance stock. Thus, FFOMS budget expenditures are usually associated with:

• Providing funds to the territorial CHI funds in order to ensure the fulfillment of obligations stipulated by the powers of the constituent entities of the Russian Federation;
• Compliance with government and presidential decrees and federal health laws;
• Implementation of management functions.

To maintain the financial stability of the structures included in the CHI, and to stimulate the fruitful activity of territorial funds in the implementation of CHI programs, the so-called insurance rationed stock was created. Where the funds of the safety stock will go is determined annually by the Federal Law on the MHIF budget. The procedure for the use of funds from the safety stock is determined by the Ministry of Health.

Legislative base and procedure for forming the FFOMS budget

Formation of estimates of income and expenses of the FFOMS is regulated by tax, budgetary legislation, as well as government documents on other mandatory payments. The procedure for drawing up a draft budget includes, as a rule, the following steps:

1. The MHIF Board develops a project and submits it to the Ministry of Health and social development RF.
2. The Ministry of Health, being the coordinator of extra-budgetary funds, submits the project for consideration by the Government of the Russian Federation.
3. The government, after studying the document, submits it to the State Duma in the form of a draft federal law.
4. The State Duma considers the provisions of the document and approves it as the federal law.

According to clause 2 of article 145 of the Budget Code of the Russian Federation, the law on the FFOMS budget is adopted simultaneously with the adoption of the state budget for the next financial year. The procedure for submitting a report on the implementation of the budget provides for the implementation of the same sequence of steps as in its preparation. When drawing up the budget, the FFOMS takes into account the total number of insured persons, current and projected inflation, the value of GDP, and the forecast for wage growth.

One-channel health financing

A phased transition to single-channel financing of the country's health care began in 2011, simultaneously with the adoption of the law on compulsory medical insurance. The implementation of the transition program ended in 2015 with the announcement of the entry into force of the new health financing rules. What has changed with the adoption of the new law? Before the adoption of the law on compulsory medical insurance, health care was financed by 60% from the state budget and 40% from insurance funds. The transition to a single-channel financing scheme means a significant reduction in funds allocated for health protection by the federal and regional budgets, and a noticeable increase in the role of the Federal Fund in organizing financing for participants in the CHI system.

At the expense of the federal and regional budgets, medical care is still being paid for the treatment of tuberculosis, mental disorders and a number of other diseases that are usually considered socially significant. In addition, federal and regional funds are spent on repairs, property maintenance, equipping medical institutions operating in the compulsory medical insurance system with medical equipment. All other financial obligations are assigned to the Federal Compulsory Medical Insurance Fund. Most health insurance experts believe such a move will provide transparency cash flows and allow facility managers to use resources in line with real needs.

Deficit and surplus of the federal budget

According to the regulatory act governing the fund's budget for 2017, 2018 and 2019, balance will be achieved by attracting the remaining funds as of January 1 of the new financial year. The amounts of the planned income and expenses of the fund for the indicated years are shown in the table below.

Table - FFOMS budget structure for 2017-2019, billion rubles

Thus, according to forecasts, the budget deficit in 2017 should amount to 29.1 billion rubles, in 2018 - 70.6, and in 2019 a budget surplus of 45.1 billion rubles is expected. However, despite the fact that the budget increases annually, the problems with spending funds (including inappropriate ones) do not disappear anywhere. In addition, there are clear differences in regional health financing.

CITIES OF MOSCOW

On the budget of the Moscow City Mandatory Health Insurance Fund for 2016

Document with changes made:
(Official website of the Moscow City Duma www.duma.mos.ru, 06/05/2016).
____________________________________________________________________

Article 1. Main characteristics of the budget of the Moscow City Fund of Compulsory Medical Insurance

To approve the main characteristics of the budget of the Moscow City Compulsory Medical Insurance Fund (hereinafter referred to as the Fund) for 2016:

1) the total volume of budget revenues of the Fund in the amount of 193,313,145.9 thousand rubles, including through interbudgetary transfers received from the budget of the Federal Mandatory Health Insurance Fund in the amount of 160,117,858.2 thousand rubles, the budget of the city of Moscow in the amount of 22,487,033.0 thousand rubles and budgets of territorial compulsory medical insurance funds of other constituent entities of the Russian Federation in the amount of 10,575,100.0 thousand rubles;

2) total expenditures of the Fund's budget in the amount of 193,313,145.9 thousand rubles.

Article 2. Chief administrators of the Fund's budget revenues and chief administrators of sources of financing the Fund's budget deficit

1. To approve the list of the main administrators of the Fund's budget revenues in accordance with Appendix 1 to this Law.

2. To approve the list of chief administrators of sources of financing the Fund's budget deficit in accordance with Appendix 2 to this Law.

Article 3. Distribution of budgetary appropriations of the budget of the Fund

To approve the distribution of budgetary allocations of the Fund's budget by sections, subsections, target items and types of expenses for the classification of budget expenditures for 2016 in accordance with Appendix 3 to this Law.

Article 4. Interbudgetary transfers to the budget of the Fund

1. To approve the volume of inter-budget transfers received from other budgets budgetary system Of the Russian Federation for 2016 in accordance with Appendix 4 to this Law.

2. Establish that interbudgetary transfers are directed to:

1) from the budget of the Federal Compulsory Medical Insurance Fund for the implementation of the powers of the Russian Federation in the field of compulsory medical insurance transferred to the state authorities of the constituent entities of the Russian Federation;

2) from the budget of the city of Moscow:

a) for additional financial support for the implementation of the territorial compulsory health insurance program of the city of Moscow within the framework of the basic compulsory health insurance program;

b) to pay for medical care provided to citizens who are not identified and not insured under compulsory health insurance, for diseases and conditions included in the basic compulsory health insurance program, in order to implement the territorial program of state guarantees of free medical care to citizens in the city of Moscow;

c) in the event that the Government of Moscow adopts a regulatory legal act providing for the provision of an interbudgetary transfer for the purposes specified in this act;
(The subparagraph is additionally included from May 6, 2016 by the Law of the City of Moscow dated April 27, 2016 N 19)

3) from the budgets of territorial funds of compulsory medical insurance of other constituent entities of the Russian Federation to pay for medical care provided in the city of Moscow to insured persons under compulsory medical insurance in other constituent entities of the Russian Federation.

Article 5. Standardized insurance stock of the Fund

1. In the process of executing the Fund's budget, the Fund's normalized insurance stock is formed in an amount not exceeding the average monthly amount of the Fund's planned receipts (excluding funds for making settlements, under paragraph 2 part 2 of this article) and not exceeding 14,807,813.3 thousand rubles.

2. To establish that the funds of the normalized safety stock of the Fund are directed to:

1) for additional financial support for the implementation of the territorial compulsory medical insurance program for the city of Moscow;

2) for payments for medical care provided to insured persons under compulsory health insurance outside the territory of the constituent entity of the Russian Federation, in which the compulsory health insurance policy was issued;

3) for financial support of measures for the organization of additional professional education for medical workers under advanced training programs, as well as for the purchase and repair of medical equipment.
(Part as amended by the Law of the City of Moscow dated April 27, 2016 N 19.

3. As part of the normalized insurance stock of the Fund, funds may be provided for incentive payments medical organizationsparticipating in the implementation of the territorial program of compulsory medical insurance of the city of Moscow, for achieving the target values \u200b\u200bof the availability and quality of medical care provided by them. The funds of the normalized insurance stock allocated for the specified payments may not exceed 10 percent of the total amount of the normalized insurance stock of the Fund.

Article 6. Features of execution of the budget of the Fund

Establish that, in accordance with paragraph 3 of Article 217 of the Budget Code of the Russian Federation, the basis for amending the indicators of the consolidated budget list of the Fund's budget is:

1) receipt of income to accounts for accounting for compulsory medical insurance funds in excess of the amount approved by paragraph 1 of Article 1 of this Law;

2) receipt of subventions and other interbudgetary transfers with a designated purpose, including their balances not used as of January 1, 2016, in the process of executing the Fund's budget in excess of the amount approved by paragraph 1 of Article 1 of this Law, directed to increase the expenses of the Fund's budget in in accordance with the objectives of the provision of subventions and other interbudgetary transfers.

Article 7. Specifics of establishing the expenses of the Fund's budget

1. To approve the total amount of budgetary allocations for the implementation of the territorial program of compulsory medical insurance of the city of Moscow in the amount of 177693759.9 thousand rubles, in excess of which the cost of the approved territorial program of compulsory medical insurance of the city of Moscow shall not be exceeded.

2. To establish that the funds of the Fund's budget are directed to the management of compulsory health insurance by medical insurance organizations participating in the implementation of the territorial compulsory health insurance program of the city of Moscow, in the amount of 1.0 percent of the amount of funds received by insurance medical organizations for differentiated per capita standards financial security compulsory health insurance.

Mayor of Moscow
S.S.Sobyanin

Appendix 1. List of main administrators

Appendix 2. The list of chief administrators of sources of financing the budget deficit of the Moscow City Fund of Mandatory Health Insurance

Appendix 3. Distribution of budgetary allocations of the budget of the Moscow City Fund of Compulsory Medical Insurance by sections, subsections, target items and types of expenses for classification of budget expenditures for 2016

Appendix 4. Interbudgetary transfers received from other budgets of the budgetary system of the Russian Federation for 2016

Document revision taking into account
changes and additions prepared
JSC "Codex"

Article 1. Main characteristics of the budget of the Federal Mandatory Health Insurance Fund for 2016

To approve the main characteristics of the budget of the Federal Mandatory Health Insurance Fund (hereinafter referred to as the Fund) for 2016:

1) the projected total volume of budget revenues of the Fund in the amount of 1 661 679 668.5 thousand rubles, including through interbudgetary transfers received from federal budget in the amount of 25,441,000.0 thousand rubles;

2) total expenditures of the Fund's budget in the amount of 1,688,462,206.3 thousand rubles, including inter-budget transfers transferred to the federal budget in the amount of 187,932,622.2 thousand rubles and to the budget of the Social Insurance Fund of the Russian Federation in the amount of 18,754,011 , 0 thousand rubles;

3) the volume of the Fund's budget deficit in the amount of 26 782 537.8 thousand rubles.

Article 2. Chief administrators of the Fund's budget revenues, chief administrators of sources of financing the Fund's budget deficit

1. To approve the list of the chief administrators of the Fund's budget revenues in accordance with Appendix 1 to this Federal Law.

2. To approve the list of chief administrators of sources of financing the Fund's budget deficit in accordance with Appendix 2 to this Federal Law.

Article 3. Sources of internal financing of the Fund's budget deficit

To approve the sources of internal financing of the Fund's budget deficit for 2016 in accordance with Appendix 3 to this Federal Law.

Article 4. Budgetary appropriations of the budget of the Fund for 2016

To approve the distribution of budgetary allocations of the budget of the Fund for 2016 by sections, subsections, target items and groups of types of expenditures for the classification of budget expenditures in accordance with Appendix 4 to this Federal Law.

Article 5. Interbudgetary transfers from the budget of the Fund to other budgets of the budgetary system of the Russian Federation

1. To approve the distribution of subventions from the Fund's budget allocated to the budgets of territorial compulsory health insurance funds for financial support of expenditure obligations of the constituent entities of the Russian Federation and the city of Baikonur arising from the implementation of powers transferred in the field of compulsory health insurance (hereinafter - subventions) for 2016 in accordance with the annex 5 to this Federal Law.

2. To establish that the provision of subventions to the budgets of territorial compulsory health insurance funds is carried out monthly after the monthly amount is transferred to the budget of the Fund from the budget of the subject of the Russian Federation in the prescribed manner insurance premium for compulsory medical insurance of the non-working population.

3. To establish that the Fund, in accordance with the procedure established by the Government of the Russian Federation, sends in 2016 in the amount established by Appendix 4 to this Federal Law to the budgets of territorial compulsory medical insurance funds other inter-budgetary transfers for additional financial support for the provision of specialized, including high-tech , medical care included in the basic program of compulsory medical insurance, by federal state institutions subordinate to the Ministry of Health of the Russian Federation, the Administrative Department of the President of the Russian Federation, the Federal Medical and Biological Agency and the Federal Agency of Scientific Organizations.

4. To establish that the Fund, in accordance with the procedure established by the Government of the Russian Federation, in 2016 provides the federal budget with other interbudgetary transfers in the amount established by Appendix 4 to this Federal Law:

1) for financial support for the provision of high-tech medical care to citizens of the Russian Federation, not included in the basic program of compulsory medical insurance, by federal state institutions included in the list approved by the federal executive body in charge of developing and implementing public policy and health care regulations;

2) for the provision of subsidies to the budgets of the constituent entities of the Russian Federation in order to co-finance the costs arising from the provision of high-tech medical care to the citizens of the Russian Federation, not included in the basic program of compulsory medical insurance, by medical organizations included in the list approved by the authorized executive body of the constituent entity of the Russian Federation.

5. To establish that from the budget of the Fund, in 2016, to the budget of the Social Insurance Fund of the Russian Federation, interbudgetary transfers in the amount established by Appendix 4 to this Federal Law are sent to pay medical organizations and other organizations carrying out medical activities participating in the implementation of the program of state guarantees free provision of medical care to citizens and territorial programs state guarantees of free provision of medical care to citizens, medical care services provided to women during pregnancy, in the amount of 3.0 thousand rubles, and medical care provided to women and newborns during childbirth and in the postnatal period, in the amount of 6.0 thousand rubles. rubles, respectively, for each woman, for conducting preventive medical examinations of a child registered during the first year of life at the age of up to three months, in the amount of 1.0 thousand rubles for the first six months and in the amount of 1.0 thousand rubles. rubles for the second six months, during which preventive medical examinations were carried out, for each child from the moment of registration, as well as for payment for services for the manufacture and delivery to territorial bodies Of the Social Insurance Fund of the Russian Federation of forms of generic certificates.

6. To establish that, in order to make lump-sum compensation payments to medical workers in 2016, from the budget of the Fund, the budgets of territorial compulsory health insurance funds are provided with other inter-budgetary transfers in the amount established by Appendix 4 to this Federal Law, in the manner and under the conditions established by parts 12 1-12 5 of Article 51 of the Federal Law of November 29, 2010 N 326-FZ "On Compulsory Medical Insurance in the Russian Federation".

7. Establish that in 2016 the transfer of the balance subsidy provided to the federal budget from the Fund's budget in the amount established by Appendix 4 to this Federal Law shall be carried out monthly in accordance with the cash plan for the implementation of the Fund's budget after fulfilling the Fund's expenditure obligations established by parts 1- 6 of this article and part 1 of article 6 of this Federal Law.

Article 6. Features of establishment separate expenses Fund budget in 2016

1. To establish that, in accordance with clause 3 of Article 217 of the Budget Code of the Russian Federation, the basis for making changes in the indicators of the consolidated budget list of the Fund's budget in 2016 is the use (redistribution), in accordance with the decisions of the Fund, of the Fund's normalized insurance stock reserved within the budget appropriations, installed by the application 4 to this Federal Law, to increase budgetary allocations provided for:

1) for the provision of subventions established by Part 1 of Article 5 of this Federal Law, in accordance with the methodology for the distribution of subventions provided from the budget of the Fund to the budgets of territorial compulsory health insurance funds, approved by the Government of the Russian Federation, taking into account the change in the number of insured persons as of January 1 of the current year;

2) for the fulfillment of other expenditure obligations of the Fund provided for by this Federal Law in the event of insufficient budget revenues of the Fund for financial support of their implementation.

2. To establish that the Fund in 2016 has the right to carry out in accordance with the procedure established by it within the limits of budget allocations provided for by Appendix 4 to this Federal Law under the target item of expenditure "One-time social payment for the acquisition or construction of residential premises within the framework of the main event" Provision of housing for certain categories citizens of the "subprogram" Creation of conditions for providing affordable and comfortable housing for citizens of Russia "of the state program of the Russian Federation" Provision of affordable and comfortable housing and utilities citizens of the Russian Federation "of the section" Social Policy "of the classification of budget expenditures, the provision of a one-time subsidy to the employees of the Fund for the purchase of housing.

Article 7. Peculiarities of the Fund's budget execution in 2016

1. The balances of funds as of January 1, 2016, formed in the budget of the Fund as a result of incomplete use of budgetary allocations for the financial support of programs and measures to modernize health care, are directed by the Fund in 2016 for the same purposes.

2. To establish that the funds transferred to the budget of the Fund from the budgets of territorial compulsory health insurance funds for violation of the conditions established when providing interbudgetary transfers from the budget of the Fund, the source of financial support for which were interbudgetary transfers from the federal budget, are subject to transfer to the federal budget.

3. Establish a cost appreciation factor medical services to determine the amount of insurance premiums for compulsory medical insurance of the unemployed population in accordance with Federal Law of November 30, 2011 N 354-FZ "On the amount and procedure for calculating the rate of insurance premium for compulsory medical insurance of the unemployed population" for 2016 in the amount equal to 1, 0.

President of Russian Federation

V. Putin

Moscow Kremlin

This Federal Law with all its annexes is published on the Official Internet Portal of Legal Information at:

• contributions to compulsory pension insurance, in other words, pension;
• contributions to the compulsory health insurance fund. They are credited to a separate KBK, but the FIU oversees their collection until the end of 2016 (part 1 of article 11, clause 2 of part 2 of article 17 of the Law of 29.11.2010 No. 326-FZ).

Payment of contributions is the direct responsibility of the employer. For their non-payment or incomplete payment, he is threatened. But in order to pay the correct amount of contributions to the FFOMS, it must first be correctly determined and accrued. To do this, you need to know the rates for calculating contributions to the FFOMS.

Contributions to the FFOMS: how much percent (2016)

In 2016, the majority of policyholders calculate contributions to compulsory medical insurance at a rate of 5.1% (clause 3 of part 1.1 of article 58.2 of the Law of 24.07.2009 No. 212-FZ). Note that for these contributions there is no limit value base. Accordingly, no matter how much the employee earned from the beginning of the calendar year, it will be necessary to make contributions to the MHIF from all taxable payments accrued in his favor.

Who does not pay contributions to the FFOMS

Some insurers are entitled to pay contributions to the FFOMS in 2016 at reduced rates. And there are those lucky ones for whom the rate is set at 0%. That is, they do not have to pay contributions for compulsory health insurance to the FFOMS at all. The tables below list the categories of such policyholders.

Contributions to the FFOMS: rate 2016 - 0%

Reduced contributions to the MHIF: percentage of deductions 2016 - 4%

Reduced contributions to the MHIF: percentage of deductions 2016 - 0.1%