An important point is that from the date of the decision to pay dividends, the payment period should not exceed 60 days.
What about insurance premiums? Is there an obligation to pay insurance premiums from this payment? This question can definitely be answered no, the payment of dividends is not subject to any insurance premiums, since it is not a payment related to labor or civil law relations, the subject of which is the performance of work (provision of services) (part 1 of article 7 of the Federal Law dated July 24, 2009 N 212-FZ "On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund" (valid until December 31, 2016), clause 1 of article 20.1 of the Federal Law of July 24, 1998 N 125 -FZ "On Compulsory Social Insurance against Occupational Accidents and Occupational Diseases", paragraph 1 of Article 420 of the Tax Code of the Russian Federation (effective from 01.01.2017), see also letters of the FSS of the Russian Federation dated 12.18.2012 N 15-03-11 /08-16893,
Summing up, we can say that the procedure for paying dividends in 2018 has not changed. Most importantly, before making a decision, it is necessary to check whether the restrictions are not violated, under Germany WhatsApp Number List which the payment will be impossible.
According to account 84 “Retained earnings”, you can understand exactly how much the organization has earned, take stock and see whether the company was profitable or unprofitable. The credit balance indicates the positive results of the organization, while the debit balance, on the contrary, shows a loss.
The balance sheet for account 84 indicates the total amount of profit both for the current year and for the previous period. Specifically for the reporting year, net profit is displayed in the line "Net profit (loss)" in the organization's income statement.
Often the question arises of the legality of the payment of dividends for past periods. In general, there is no statutory prohibition on the distribution of profits between the participants of the company for the past years.
Also, such an opportunity to pay dividends at the expense of retained earnings of previous years is also indicated by the explanations presented in the letters of the Ministry of Finance of Russia dated 03/20/2012 N 03-03-06 / 1/133, dated 04/06/2010 N 03-03-06 / 1 / 235. Representatives of the tax authorities also agree with this approach (letters of the Federal Tax Service of Russia for Moscow dated 06/08/2010 N 16-15d 06/23/2009 N 16-15 / 063489), indicating that organizations should reflect in statute, the applicable procedure upon its establishment, or by amending it.