%0 Journal Article %T INSURANCE CONTRIBUTIONS: CALCULATION AND PAYMENT PROCEDURE %A Nikiforova, O.. %A Mukhametzyanov, K.. %K insurance premiums, Pension fund, Compulsory Medical Insurance fund, minimum wage, savings and insurance part of pension %J Vestnik of Kazan State Agrarian University %D 2014 %N 9 %P 4 %I Kazan state agrarian University