Article 58 of the law n 212 fz. Application of reduced rates of insurance premiums by new categories of beneficiaries
Federal law number 212 regulated the procedure for paying insurance premiums in Pension Fund and social and health insurance. Federal Law 212 became invalid from January 1, 2017. From now on the order compulsory insurance regulated by chapter 34 tax code RF. However, certain provisions of Federal Law 212 are still relevant until the relevant amendments are made to the Tax Code.
Federal Law 212 was adopted in 2009. Its main purpose was to ensure the procedure for depositing funds for social insurance. Structurally, the law is divided into the following chapters:
- general provisions and concepts used in the document;
- procedure for paying insurance premiums;
- the procedure for ensuring the fulfillment of payment obligations;
- rights and obligations of payers;
- control over the payment of the required amounts;
- violations in payment and liability;
- procedure for appealing against acts of regulatory bodies.
On July 3, 2016, a law was issued, according to which the main provisions were transferred to the Tax Code in the form of Chapter 34. However, to regulate the payment of insurance premiums and determine debts until 2017, those norms of the law that were relevant at the required time are applied.
The last changes were made in December 2016, after the decision to abolish the law was made. This moment confirms that despite the abolition, the wording of the law continues to be relevant.
Recent amendments to the Law "On Insurance Contributions"
The latest changes in Federal Law 212 are aimed at bringing the wording up to date. For clarity, the amendments to individual articles should be considered.
Article 7 of Federal Law 212 regulates the objects of taxation of insurance premiums. The latest amendments were introduced in 2015, defining an additional list of relevant objects.
Article 8 of Law 212 indicates the basis for calculating insurance premiums. The last changes to the wording of certain provisions were made in 2014.
Article 9 of Federal Law 212 regulates the amounts that are not subject to insurance premiums. The last changes were made in November 2016 and changed the edition of individual parts.
Article 11 The Law on Insurance Contributions determines the dates for making payments and other benefits. No changes have been made since the publication of Federal Law 212.
Article 14 of the Federal Law 212 regulates the amount of deductions. The last amendments were made in 2014. They touched the editorial of individual parts.
Article 15 federal law 212 on the procedure for calculating the latest changes were made in 2015. Edited edition of separate subdivisions legal entity.
Article 19 of the Federal Law 212 prescribes the procedure for collecting arrears on insurance premiums. A number of changes were introduced in 2013 - the article was supplemented with several parts. However, the last amendments were made in 2014 to the revision of one of the documents.
Article 44 The Law on Insurance Contributions became invalid from January 1, 2015. The abolition is based on the decision of the Constitutional Court of the Russian Federation, which recognized this provision as inconsistent with the fundamental law of the country.
Article 58 Federal Law 212 prescribes a list of categories of payers eligible for reduced rates for insurance premiums. The last amendments to this regulation were introduced in 2015. They touched upon the wording of one of the parts.
Separately in latest changes consideration should be given to declaring the Law on Insurance Contributions obsolete and replacing it with 34 chapters of the Tax Code of the Russian Federation. It was introduced on July 3, 2016, and entered into force on January 1, 2017. Its provisions determine the payers of insurance premiums, the features of payment and collection, tariffs and other organizational aspects.
In the future, it is expected that legal regulation insurance premiums will be actively developed. Not only current legislation will be taken into account, but also Federal Law 212, which has become invalid, is taken as the basis for regulating the system of deductions.
Download
Download Federal Law 212 FZ “On insurance contributions to the Pension Fund Russian Federation” you can follow the next one. The text of the statute will be useful for studying changes in legislation.
For up-to-date information on social security contributions, please refer to Chapter 34 of the Tax Code of the Russian Federation. You can download it. The procedure, which has been in force since the beginning of 2017, is governed by its provisions.
Article 58 certain categories payers of insurance premiums in the transition period 2011 - 2027
edition for 2016.
1. During transition period reduced rates of insurance premiums are applied in paragraph 1 of part 1 of Article 5 of this Federal Law:
1) for agricultural producers that meet the criteria specified in Article 346.2 of the Tax Code of the Russian Federation, for organizations of folk art crafts and family (tribal) communities of indigenous peoples of the North, Siberia and Far East Russian Federation, engaged in traditional industries. Information on the compliance and non-compliance of agricultural producers with the criteria specified in Article 346.2 of the Tax Code of the Russian Federation, tax authorities submit to the bodies monitoring the payment of insurance premiums in electronic form in the manner determined by the agreement on information exchange concluded between the federal executive body exercising the functions of monitoring and supervising compliance with the legislation of the Russian Federation on taxes and fees, and the Pension Fund of the Russian Federation, and also an agreement on information exchange concluded between the federal executive body exercising the functions of control and supervision over compliance with the legislation of the Russian Federation on taxes and fees, and the Social Insurance Fund of the Russian Federation;
2) for organizations and individual entrepreneurs applying the unified agricultural tax;
3) for payers of insurance premiums making payments and other remuneration to individuals who are disabled people of groups I, II or III - in relation to said payments and rewards, for public organizations of the disabled, for organizations authorized capital which consists entirely of contributions from public organizations of disabled people and in which the average number of disabled people is at least 50 percent, and the share wages of persons with disabilities in the wage fund is at least 25 percent, for institutions established to achieve educational, cultural, health-improving, physical culture and sports, scientific, informational and other social goals, as well as to provide legal and other assistance to persons with disabilities, children with disabilities and their parents (other legal representatives), the sole owners of whose property are public organizations of the disabled, with the exception of payers of insurance premiums involved in the production and (or) sale excisable goods, mineral raw materials, other minerals, as well as other goods in accordance with the list approved by the Government of the Russian Federation on the proposal of all-Russian public organizations of the disabled;
4) for business companies and business partnerships whose activities consist in the practical application (implementation) of the results of intellectual activity (programs for electronic computers, databases, inventions, utility models, industrial designs, breeding 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 economic companies, participants in such economic partnerships - budgetary scientific institutions and autonomous scientific institutions or educational organizations higher education, which is budget institutions, autonomous institutions. The register of accounting for notifications of the establishment of business companies and business partnerships is maintained by the federal executive body authorized by the Government of the Russian Federation and transferred to the body controlling the payment of insurance premiums no later than the 1st day of the month following the reporting period, in the manner determined by the Government of the Russian Federation;
5) for organizations and individual entrepreneurs that have concluded agreements with the management bodies of special economic zones on the implementation of technical and innovative activities and making payments to individuals working in a technical and innovative special economic zone or industrial and industrial special economic zone, for organizations and individual entrepreneurs, those who have entered into agreements on the implementation of tourist and recreational activities and making payments to individuals working in tourist and recreational special economic zones, united by the decision of the Government of the Russian Federation into a cluster;
6) for organizations operating in the field information technologies(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 making payments to individuals working in a technical and innovative special economic zone or an industrial and production special economic zone), which are recognized as Russian organizations engaged in the development and implementation of computer programs developed by them, 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 ;
7) for payers of insurance premiums - Russian organizations and individual entrepreneurs engaged in the production, publication (broadcasting) and (or) publication of mass media (with the exception of mass media specializing in messages and materials of an advertising and (or) erotic nature ), including in electronic form, the main type of economic activity of which is:
a) activities in the field of organizing recreation and entertainment, culture and sports - in terms of activities in the field of radio broadcasting and television broadcasting or the activities of news agencies;
b) publishing and printing activities, replication of recorded media - in terms of publishing newspapers or magazines and periodical publications, including interactive publications;
8) for organizations and individual entrepreneurs applying the simplified taxation system, the main type of economic activity (classified in accordance with All-Russian classifier types of economic activity) which are:
a) food production;
b) production of mineral waters and other soft drinks;
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, electronic and optical equipment;
m) production Vehicle and equipment;
m) production of furniture;
n) production of sporting goods;
o) production of games and toys;
R) Scientific research and development;
c) education;
r) health care and provision of social services;
s) activities of sports facilities;
t) other activities in the field of sports;
u) processing of secondary raw materials;
v) construction;
w) maintenance and repair of motor vehicles;
x) disposal of sewage, waste and similar activities;
w) transport and communications;
j) provision of personal services;
z) production of cellulose, wood pulp, paper, cardboard and products thereof;
j) production of musical instruments;
z) production of various products not included in other groups;
z.1) repair of household and personal items;
z.2) real estate management;
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) activities of museums and protection of historical sites and buildings;
z.6) activities of botanical gardens, zoos and reserves;
z.7) activities related to the use of computer technology and information technology, with the exception of organizations and individual entrepreneurs specified in paragraphs 5 and 6 of this part;
z.8) retail trade in pharmaceutical and medical products, orthopedic products;
z.9) production of bent steel profiles;
z.10) production of steel wire;
9) for payers of insurance premiums making payments and other remuneration to crew members of ships registered in the Russian International Register of Ships, with the exception of ships used for storage and transshipment of oil, oil products in seaports the Russian Federation, for the performance of the labor duties of a ship's crew member, - in respect of the said payments and remuneration; (Clause 9 as amended by Federal Law No. 213-FZ of July 13, 2015)
10) for payers of insurance premiums paying single tax on imputed income for certain types activities - pharmacy organizations and individual entrepreneurs licensed for pharmaceutical activities - in relation to payments and remuneration made to individuals who, in accordance with the Federal Law of November 21, 2011 N 323-FZ "On the basics of protecting the health of citizens in the Russian Federation "have the right to engage in pharmaceutical activities or are admitted to its implementation; (Clause 10 as amended by Federal Law No. 188-FZ of June 28, 2014)
11) for 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 taxation system and carrying out, in accordance with the constituent documents, activities in the field of social services for citizens, scientific research and development, education, healthcare, culture and art (activities of theaters, libraries, museums and archives) and mass sports (except for professional), taking into account the specifics established by parts 5.1 - 5.3 this article; (Clause 11 was introduced by Federal Law No. 379-FZ of December 3, 2011; as amended by Federal Law No. 358-FZ of November 28, 2015)
12) for charitable organizations registered in accordance with the procedure established by the legislation of the Russian Federation and applying the simplified taxation system;
13) for organizations providing engineering services, 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. Engineering services include engineering and consulting services for the preparation of the production process and sale of products (works, services), preparation for the construction and operation of industrial, infrastructure, agricultural and other facilities, pre-project and design services (preparation of feasibility studies, design development and other similar services);
14) for individual entrepreneurs applying the patent system of taxation, with the exception of individual entrepreneurs carrying out 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.
1.1. The corresponding type of economic activity, provided for in clause 7 of part 1 of this article, is recognized as the main type of economic activity, provided that the share of income for the reporting (calculation) period from the sale of goods (works, services) and property rights for this type of activity, including income from the provision of services for the sale of advertising space (time) in the mass media of its own production, as well as from proceeds Money in the form of subsidies and (or) budget allocations within the framework of targeted financing received from the federal budget, the budgets of the constituent entities of the Russian Federation, local budgets to ensure the production and distribution of mass media, constitutes the largest share in the total income for the specified period. The amount of income is determined according to the data tax accounting in accordance with Article 248 or Article 346.15 of the Tax Code of the Russian Federation. Control over compliance with the requirements established by this part is carried out, among other things, on the basis of reports provided by organizations and individual entrepreneurs engaged in the production, publication (broadcasting) and (or) publication of mass media (with the exception of mass media specializing in messages and materials of an advertising and (or) erotic nature), including in electronic form, in accordance with Article 15 of this Federal Law.
1.2. The procedure for confirming the powers of Russian organizations and individual entrepreneurs specified in clause 7 of part 1 of this article to produce, release (broadcast) and (or) publish mass media (with the exception of mass media specializing in messages and materials of advertising and (or) of an erotic nature), as well as the maintenance by the federal executive body authorized by the Government of the Russian Federation of the register of these organizations and individual entrepreneurs and its transfer to the bodies of control over the payment of insurance premiums is determined by the Government of the Russian Federation. The specified register is transferred to the bodies controlling the payment of insurance premiums no later than the 1st day of the month following the reporting period. Russian organizations or individual entrepreneurs, specified in clause 7 of part 1 of this article, acquire the right to apply the rates of insurance premiums established by part 3.1 of this article from the month of their inclusion in the specified register.
1.3. If, according to the results of the reporting (calculation) period, the type of economic activity Russian organization or an individual entrepreneur specified in paragraph 7 of part 1 of this article does not correspond to the declared type of economic activity, or if this organization or individual entrepreneur is excluded from the register of organizations and individual entrepreneurs specified in part 1.2 of this article, such an organization or such individual entrepreneur is deprived of the right to apply the rates of insurance premiums established by part 3.1 of this article from the beginning of the period in which such a discrepancy was made or an exception from this register occurred, and the amount of insurance premiums is subject to restoration and payment to the budgets of state extra-budgetary funds in the prescribed manner.
1.4. The relevant type of economic activity, provided for in clause 8 of part 1 of this article, is recognized as the main type of economic activity, provided that the share of income from the sale of products and (or) services rendered for this type of activity is at least 70 percent of the total income. The amount of income is determined in accordance with Article 346.15 of the Tax Code of the Russian Federation. Confirmation of the main type of economic activity of the organization or individual entrepreneur specified in clause 8 of part 1 of this article is carried out in the manner established by the federal executive body responsible for the development of public policy and legal regulation in the field of social insurance. If, following the results of the reporting (calculation) period, the main type of economic activity of the organization or individual entrepreneur specified in clause 8 of part 1 of this article does not correspond to the declared main type of economic activity, such an organization or such individual entrepreneur shall be deprived of the right to apply the provisions of parts 3.2 and (or) 3.4 of this article, the rates of insurance premiums from the beginning of the reporting (calculation) period in which such a discrepancy was made, and the amount of insurance premiums is subject to recovery and payment to the budgets of state non-budgetary funds in the prescribed manner.
1.5. Information on cases of non-compliance of the activities of a non-profit organization (including a charitable organization) with the goals provided for by its constituent documents, identified as a result of control carried out by the federal executive body responsible for the development and implementation of state policy and legal regulation in the field of registration of non-profit organizations in accordance with Article 32 of the Federal Law of January 12, 1996 N 7-FZ "On Non-Commercial Organizations", is provided to the authorities for monitoring the payment of insurance premiums in electronic form in the manner determined by the information exchange agreement.
2. During 2012 - 2014 paragraphs 1 - 3 of part 1
3. During 2012 - 2019 years for payers of insurance premiums specified in paragraphs 4 - 6 of part 1 of this article, the following rates of insurance premiums apply:
Name |
2012 - 2017 |
||
8.0 percent |
13.0 percent |
20.0 percent |
|
2.0 percent |
2.9 percent |
2.9 percent |
|
4.0 percent |
5.1 percent |
5.1 percent. |
3.1. During 2011 - 2014 for payers of insurance premiums specified in paragraph 7 of part 1 of this article, the following rates of insurance premiums apply:
Name |
||||
Pension Fund of the Russian Federation |
20.0 percent |
20.8 percent |
21.6 percent |
23.2 percent |
Social Insurance Fund of the Russian Federation |
2.9 percent |
2.9 percent |
2.9 percent |
2.9 percent |
federal fund compulsory health insurance |
1.1 percent |
3.3 percent |
3.5 percent |
3.9 percent |
2.0 percent |
0.0 percent |
0.0 percent |
0.0 percent |
3.2. During 2011 for payers of insurance premiums specified in point 8 of part 1 of this article, the following rates of insurance premiums apply:
3.3. During 2012 - 2027 years for payers of insurance premiums specified in point 9 of part 1 of this article, the following rates of insurance premiums apply:
3.4. During 2012 - 2018 for payers of insurance premiums specified in paragraphs 8, 10 - 12, 14 of part 1 of this article, the following rates of insurance premiums apply:
3.5. During 2012 - 2013 for payers of insurance premiums specified in point 13 of part 1 of this article, the following rates of insurance premiums apply:
4. The payers of insurance premiums referred to in clause 4 of part 1 of this article shall apply the rates of insurance premiums provided for in part 3 of this article, provided that they fulfill the following conditions:
2) application of the simplified taxation system.
5. The payers of insurance premiums specified in Clause 6 of Part 1 of this Article shall apply the rates of insurance premiums provided for by Part 3 of this Article, provided that they fulfill the conditions established by Parts 2.1 and 2.2 of Article 57 of this Federal Law. Control over compliance with the requirements established by Clause 2 of Part 2.1 and Clause 2 of Part 2.2 of Article 57 of this Federal Law is carried out, among other things, on the basis of reports provided by organizations operating in the field of information technology in accordance with Article 15 of this Federal Law. If, following the results of the reporting (billing) period, in relation to the specified reporting (billing) period, the organization does not fulfill at least one condition established by Parts 2.1 or 2.2 of Article 57 of this Federal Law, as well as in the event of deprivation of its state accreditation, such an organization is deprived of the right apply the rates of insurance premiums provided for by part 3 of this article from the beginning of the period in which such a discrepancy was made and (or) state accreditation was cancelled.
5.1. Payers of insurance premiums specified in Clause 11 of Part 1 of this Article apply the rates of insurance premiums provided for in Part 3.4 of this Article, provided that, following the results of the year preceding the year of the transition of the organization to the payment of insurance premiums at the rates of insurance premiums provided for in Part 3.4 of this Article, no less than 70 percent of the amount of all income of the organization for the specified period is in the aggregate the following types of income:
1) income in the form of targeted revenues for the maintenance of non-profit organizations and the conduct of their statutory activities in accordance with clause 11 of part 1 of this article, determined in accordance with clause 2 of Article 251 of the Tax Code of the Russian Federation (hereinafter referred to as targeted revenues);
2) income in the form of grants received for carrying out activities in accordance with paragraph 11 of part 1 of this article and determined in accordance with subparagraph 14 of paragraph 1 of Article 251 of the Tax Code of the Russian Federation (hereinafter referred to as grants);
3) income from the implementation of the types of economic activities specified in subparagraphs r - f, z.4 - z.6 of paragraph 8 of part 1 of this article.
5.2. The amount of income is determined by the payers specified in clause 11 of part 1 of this article, according to the tax records of the organization in accordance with article 346.15 of the Tax Code of the Russian Federation, taking into account the requirements of part 5.1 of this article. Control over compliance with the conditions established by Clause 11 of Part 1 and Part 5.1 of this Article shall be carried out, inter alia, on the basis of reports submitted by non-profit organizations in accordance with Article 15 of this Federal Law.
5.3. If, following the results of the billing period for the specified billing period, the organization does not fulfill the conditions established by paragraph 11 of part 1 and part 5.1 of this article, such an organization is deprived of the right to apply the insurance premium rates provided for by part 3.4 of this article, from the beginning of the period in which non-compliance with the conditions specified in this part. When determining the amount of the organization's income to verify compliance with the fulfillment of the conditions established by part 5.1 of this article, earmarked receipts and grants received and not used by the organization based on the results of previous billing periods are taken into account.
5.4. The payers of insurance premiums referred to in Clause 13 of Part 1 of this Article shall apply the rates of insurance premiums provided for in Part 3.5 of this Article, provided that they fulfill the following conditions:
2) average population employees, determined in the manner established by the federal executive body authorized in the field of statistics, for nine months of the year preceding the year of the organization's transition to the payment of insurance premiums at the rates of insurance premiums provided for by Part 3.5 of this article, is at least 100 people;
3) the organization has received a positive opinion from the expert council on technology-innovative special economic zones established in accordance with Federal Law No. 116-FZ of July 22, 2005 "On Special Economic Zones in the Russian Federation". Information on whether the organization providing engineering services has a positive opinion of the expert council on technical and innovative special economic zones, created in accordance with the Federal Law of July 22, 2005 N 116-FZ "On Special Economic Zones in the Russian Federation", is provided to the authorities control over the payment of insurance premiums by the federal executive body that carries out the functions of developing state policy and legal regulation in the field of the creation and operation of special economic zones on the territory of the Russian Federation, in electronic form in the manner determined by the information exchange agreement. The specified information is transferred to the bodies controlling the payment of insurance premiums no later than the 1st day of the month following the reporting period.
5.5. The amount of income is determined by the payers specified in clause 13 of part 1 of this article, according to the tax records of the organization in accordance with article 248 of the Tax Code of the Russian Federation.
5.6. In the event that following the results of the reporting (calculation) period in relation to the specified reporting (calculation) period, the organization does not fulfill at least one condition established by part 5.4 of this article, such an organization is deprived of the right to apply the insurance premium rates provided for by part 3.5 of this article from the beginning the period in which the non-compliance with the established conditions was revealed.
5.7. The list of documents submitted to the expert council for technological innovation special economic zones in order to obtain an opinion confirming that the organization provides engineering services in the field of high technologies is approved by the federal executive body responsible for developing state policy and legal regulation in the field of creation and functioning of special economic zones on the territory of the Russian Federation.
5.8. Control over compliance with the requirements established by clauses 1 and 2 of part 5.4 of this article is carried out, among other things, on the basis of reports submitted by organizations providing engineering services in accordance with article 15 of this Federal Law.
6. In 2011 - 2027, shortfalls in budget revenues of state non-budgetary funds due to the establishment of reduced rates of insurance premiums for payers of insurance premiums specified in Part 1 of this Article are compensated by interbudgetary transfers from the federal budget provided to the budgets of the Pension Fund of the Russian Federation, the Social Fund insurance of the Russian Federation, the Federal Compulsory Medical Insurance Fund. The amount of this compensation is determined as the difference between the amount of insurance premiums that could be paid specified payers insurance premiums in accordance with the tariffs established by Part 2 of Article 12 of this Federal Law, and the amount of insurance premiums payable by them in accordance with Parts 2, 3, 3.1 - 3.5 of this Article, and is established for the next fiscal year federal law on federal budget for the next financial year and planning period.
4) for business entities established after August 13, 2009 by budgetary scientific institutions in accordance with the Federal Law of August 23, 1996 N 127-FZ "On Science and State Scientific and Technical Policy" and educational institutions of higher professional education in accordance with the Federal Law of 22 August 1996 N 125-FZ "On higher and postgraduate professional education". The register of accounting for notifications of the establishment of business companies is maintained by the federal executive body authorized by the Government of the Russian Federation and transferred to the body for monitoring the payment of insurance premiums no later than the 1st day of the month following the reporting period, in the manner determined by the Government of the Russian Federation;
From September 1, 2013 paragraph 4 is set out in new edition (Clause 4 as amended by Federal Law No. 185-FZ of July 2, 2013):
1.3. If, following the results of the reporting (calculation) period, the type of economic activity of the Russian organization or individual entrepreneur specified in paragraph 7 of part 1 of this article does not correspond to the declared type of economic activity, or if this organization or individual entrepreneur is excluded from the register of organizations and individual entrepreneurs, specified in part 1.2 of this article, such an organization or such an individual entrepreneur is deprived of the right to apply the insurance premium rates established by part 3.1 of this article from the beginning of the period in which such a discrepancy was made or there was an exception from this register, and the amount of insurance premiums is subject to recovery and payment to the budgets state off-budget funds in the prescribed manner
1.4. The relevant type of economic activity, provided for in clause 8 of part 1 of this article, is recognized as the main type of economic activity, provided that the share of income from the sale of products and (or) services rendered for this type of activity is at least 70 percent of the total income. The amount of income is determined in accordance with Article 346.15 of the Tax Code of the Russian Federation. Confirmation of the main type of economic activity of the organization or individual entrepreneur specified in clause 8 of part 1 of this article is carried out in the manner established by the federal executive body in charge of developing state policy and legal regulation in the field of social insurance. If, following the results of the reporting (calculation) period, the main type of economic activity of the organization or individual entrepreneur specified in clause 8 of part 1 of this article does not correspond to the declared main type of economic activity, such an organization or such individual entrepreneur shall be deprived of the right to apply the provisions of parts 3.2 and (or) 3.4 of this article, the rates of insurance premiums from the beginning of the reporting (calculation) period in which such a discrepancy was made, and the amount of insurance premiums is subject to recovery and payment to the budgets of state non-budgetary funds in the prescribed manner
1.5. Information on cases of non-compliance of the activities of a non-profit organization (including a charitable organization) with the goals provided for by its constituent documents, identified as a result of control carried out by the federal executive body responsible for the development and implementation of state policy and legal regulation in the field of registration of non-profit organizations in accordance with Article 32 of the Federal Law of January 12, 1996 N 7-FZ "On Non-Commercial Organizations", is provided to the authorities for monitoring the payment of insurance premiums in electronic form in the manner determined by the information exchange agreement (with changes effective January 1, 2012).
2. During 2012-2014, the following rates of insurance premiums are applied to payers of insurance premiums specified in paragraphs of this article
Name |
year 2012 |
2013-2014 |
Pension Fund of the Russian Federation |
||
Social Insurance Fund of the Russian Federation |
||
Federal Compulsory Medical Insurance Fund |
3. During 2012-2019, for payers of insurance premiums specified in part 1 of this article, the following rates of insurance premiums are applied (with changes effective January 1, 2012):
Name |
2012-2017 |
2018 |
2019 |
Pension Fund of the Russian Federation |
|||
Social Insurance Fund of the Russian Federation |
|||
Federal Compulsory Medical Insurance Fund |
3.1. During 2011 - 2014, the following rates of insurance premiums are applied to the payers of insurance premiums specified in this article (with changes effective January 1, 2011):
Name |
2011 |
year 2012 |
year 2013 |
year 2014 |
Pension Fund of the Russian Federation |
||||
Social Insurance Fund of the Russian Federation |
||||
Federal Compulsory Medical Insurance Fund |
||||
Territorial funds of obligatory medical insurance |
3.2. During 2011, the following rates of insurance premiums are applied to the payers of insurance premiums specified in this Article: (with changes effective January 1, 2012):
Name |
2011 |
||||||||||||||||||||||||||||||
Pension Fund of the Russian Federation |
|||||||||||||||||||||||||||||||
Social Insurance Fund of the Russian Federation |
|||||||||||||||||||||||||||||||
Federal Compulsory Medical Insurance Fund, of this article, the following rates of insurance premiums apply (with changes effective January 1, 2013):
3.5. During 2012-2013, the following rates of insurance premiums are applied to payers of insurance premiums specified in this article (with changes effective January 1, 2012):
4. The payers of insurance premiums specified in this article apply the rates of insurance premiums provided for by this article, provided that they fulfill the following conditions: 1) implementation of research and development work and practical use(implementation) of the results of intellectual activity. Research and development work means work on the creation of new or improvement of manufactured products (goods, works, services), in particular invention; 2) application of the simplified taxation system. 5. The payers of insurance premiums specified in this article apply the rates of insurance premiums provided for by this article, provided they fulfill the conditions established by this Federal Law. Control over compliance with the requirements established by this Federal Law is carried out, among other things, on the basis of reports provided by organizations operating in the field of information technology in accordance with Article 15 of this Federal Law. If, following the results of the reporting (billing) period, in relation to the specified reporting (billing) period, the organization does not fulfill at least one condition established by this Federal Law, as well as in the event of deprivation of its state accreditation, such an organization is deprived of the right to apply the insurance premium rates provided for of this article, from the beginning of the period in which such a discrepancy was made and (or) state accreditation was canceled (with changes entering since January 1, 2012). 5.1. The payers of insurance premiums specified in this article apply the rates of insurance premiums provided for in this article, provided that, according to the results of the year preceding the year the organization switches to paying insurance premiums at the rates of insurance premiums provided for in this article, at least 70 percent of the amount of all income of the organization for the specified period is made up of the following types of income: 1) income in the form of targeted revenues for the maintenance of non-profit organizations and their statutory activities in accordance with this article, determined in accordance with paragraph 2 of Article 251 of the Tax Code of the Russian Federation (hereinafter referred to as targeted revenues); 2) income in the form of grants received for carrying out activities in accordance with this article and determined in accordance with subparagraph 14 of paragraph 1 of Article 251 of the Tax Code of the Russian Federation (hereinafter referred to as grants); 3) income from the implementation of the types of economic activities specified in subparagraphs, paragraph 8 of part 1 of this article (with changes effective January 1, 2012). 5.2. The amount of income is determined by the payers specified in this article, according to the organization's tax records in accordance with article 346.15 of the Tax Code of the Russian Federation, taking into account the requirements of part 5.1 of this article. Control over compliance with the conditions established by this Article is also carried out on the basis of reports submitted by non-profit organizations in accordance with Article 15 of this Federal Law. (with changes effective January 1, 2012). 5.3. If, following the results of the billing period in relation to the specified billing period, the organization does not fulfill the conditions established by this article, such an organization is deprived of the right to apply the insurance premium rates provided for in this article, from the beginning of the period in which the conditions specified in this part were not met. . When determining the amount of the organization's income to verify compliance with the fulfillment of the conditions established by this article, special-purpose receipts and grants received and not used by the organization following the results of previous billing periods are taken into account. . 5.4. The payers of insurance premiums referred to in this article apply the rates of insurance premiums provided for in this article, provided that they fulfill the following conditions: 1) the share of income from the sale of engineering services following the results of nine months of the year preceding the year of the transition of the organization to the payment of insurance premiums at the rates of insurance premiums provided for in Part 3.5 of this article, is at least 90 percent of the total income of the organization for the specified period; 2) the average number of employees, determined in the manner established by the federal executive body authorized in the field of statistics, for nine months of the year preceding the year the organization switches to the payment of insurance premiums at the rates of insurance premiums provided for in this article, is at least 100 people; 3) the organization has received a positive opinion from the expert council on technology-innovative special economic zones established in accordance with Federal Law No. 116-FZ of July 22, 2005 "On Special Economic Zones in the Russian Federation". Information on whether the organization providing engineering services has a positive opinion of the expert council on technical and innovative special economic zones, created in accordance with the Federal Law of July 22, 2005 N 116-FZ "On Special Economic Zones in the Russian Federation", is provided to the authorities control over the payment of insurance premiums by the federal executive body that carries out the functions of developing state policy and legal regulation in the field of the creation and operation of special economic zones on the territory of the Russian Federation, in electronic form in the manner determined by the information exchange agreement. The specified information is transferred to the bodies controlling the payment of insurance premiums no later than the 1st day of the month following the reporting period. 5.5. The amount of income is determined by the payers specified in this article, according to the tax records of the organization in accordance with Article 248 of the Tax Code of the Russian Federation (as amended from January 1, 2012). 5.6. In the event that following the results of the reporting (calculation) period in relation to the specified reporting (calculation) period, the organization does not fulfill at least one condition established by this article, such an organization is deprived of the right to apply the insurance premium rates provided for in paragraph 3.5 of this article from the beginning of the period, in which a non-compliance with the established conditions is revealed (with changes effective January 1, 2012). 5.7. The list of documents submitted to the expert council for technological innovation special economic zones in order to obtain an opinion confirming that the organization provides engineering services in the field of high technologies is approved by the federal executive body responsible for developing state policy and legal regulation in the field of creation and functioning of special economic zones on the territory of the Russian Federation (with changes effective January 1, 2012). 5.8. Control over compliance with the requirements established by this article is carried out, among other things, on the basis of reports submitted by organizations providing engineering services in accordance with article 15 of this Federal Law (with changes effective January 1, 2012). 6. In 2011 - 2027, shortfalls in budget revenues of state non-budgetary funds due to the establishment of reduced rates of insurance premiums for payers of insurance premiums specified in Part 1 of this Article are compensated by interbudgetary transfers from the federal budget provided to the budgets of the Pension Fund of the Russian Federation, the Social Fund insurance of the Russian Federation, the Federal Compulsory Medical Insurance Fund. The amount of the specified compensation is determined as the difference between the amount of insurance premiums that the said payers of insurance premiums could pay in accordance with the tariffs established by Part 2 of Article 12 of this Federal Law, and the amount of insurance premiums payable by them in accordance with Parts 2, 3, 3.1 -3.5 of this article, and is established for the next financial year by the federal law on the federal budget for the next financial year and planning period (with changes effective January 1, 2012). |
1. During the transitional period, reduced rates of insurance premiums are applied for payers of insurance premiums specified in Clause 1 of Part 1 of this Federal Law:
1) for agricultural producers that meet the criteria specified in Article 346.2 of the Tax Code of the Russian Federation, for organizations of folk art crafts and family (tribal) communities of indigenous peoples of the North, Siberia and the Far East of the Russian Federation, engaged in traditional economic sectors. Information on the compliance and non-compliance of agricultural producers with the criteria specified in Article 346.2 of the Tax Code of the Russian Federation, the tax authorities provide to the authorities for monitoring the payment of insurance premiums in electronic form in the manner determined by the agreement on information exchange concluded between the federal executive body that performs the functions of control and supervision over compliance with the legislation of the Russian Federation on taxes and fees, and the Pension Fund of the Russian Federation, as well as an information exchange agreement concluded between the federal executive body exercising the functions of control and supervision over compliance with the legislation of the Russian Federation on taxes and fees, and the Social Insurance Fund of the Russian Federation;
2) for organizations and individual entrepreneurs applying the unified agricultural tax;
3) for payers of insurance premiums making payments and other remuneration to individuals who are disabled persons of group I, II or III - in relation to the specified payments and remuneration, for public organizations of the disabled, for organizations whose authorized capital consists entirely of contributions from public organizations of the disabled and in which the average number of disabled people is at least 50 percent, and the share of wages of disabled people in the wage fund is at least 25 percent, for institutions created to achieve educational, cultural, health-improving, physical culture and sports, scientific, informational and other social purposes, as well as to provide legal and other assistance to disabled people, disabled children and their parents (other legal representatives), the sole owners of whose property are public organizations of disabled people, with the exception of payers of insurance premiums involved in the production and (or) sale of excisable goods ares, mineral raw materials, other minerals, as well as other goods in accordance with the list approved by the Government of the Russian Federation on the proposal of all-Russian public organizations of the disabled;
4) for business companies and business partnerships, whose activities consist in the practical application (implementation) of the results of intellectual activity (programs for electronic computers, databases, inventions, utility models, industrial designs, breeding 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 economic companies, participants in such economic partnerships - budgetary scientific institutions and autonomous scientific institutions or educational organizations of higher education that are budgetary institutions, autonomous institutions The register of registration of notices on the establishment of business companies and business partnerships is maintained by the federal executive body authorized by the Government of the Russian Federation and transferred to the body controlling the payment of insurance premiums no later than the 1st the day of the month following the reporting period, in the manner determined by the Government of the Russian Federation;
5) for organizations and individual entrepreneurs that have concluded agreements with the management bodies of special economic zones on the implementation of technical and innovative activities and making payments to individuals working in a technical and innovative special economic zone or industrial and industrial special economic zone, for organizations and individual entrepreneurs, those who have entered into agreements on the implementation of tourist and recreational activities and making payments to individuals working in tourist and recreational special economic zones, united by the decision of the Government of the Russian Federation into a cluster;
6) for organizations operating 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 making payments to individuals working in a technical and innovative special economic zone or industrial and production special economic zone), which are recognized as Russian organizations that develop and implement their computer programs, databases on a tangible medium or in electronic form via communication channels, regardless of the type of contract and (or) providing services (performing work) for the development, adaptation, modification computer programs, databases (software and information products of computer technology), installation, testing and maintenance of computer programs, databases;
7) for payers of insurance premiums - Russian organizations and individual entrepreneurs engaged in the production, publication (broadcasting) and (or) publication of mass media (with the exception of mass media specializing in messages and materials of an advertising and (or) erotic nature ), including in electronic form, the main type of economic activity of which is:
a) activities in the field of organizing recreation and entertainment, culture and sports - in terms of activities in the field of radio broadcasting and television broadcasting or the activities of news agencies;
b) publishing and printing activities, replication of recorded media - in terms of publishing newspapers or magazines and periodical publications, including interactive publications;
8) for organizations and individual entrepreneurs applying the simplified taxation system, whose main type of economic activity (classified in accordance with the All-Russian Classifier of Economic Activities) is:
a) food production;
b) production of mineral waters and other soft drinks;
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, electronic and optical equipment;
l) production of vehicles and equipment;
m) production of furniture;
n) production of sporting goods;
o) production of games and toys;
p) research and development;
c) education;
r) health care and provision of social services;
s) activities of sports facilities;
t) other activities in the field of sports;
u) processing of secondary raw materials;
v) construction;
w) maintenance and repair of motor vehicles;
x) disposal of sewage, waste and similar activities;
w) transport and communications;
j) provision of personal services;
z) production of cellulose, wood pulp, paper, cardboard and products thereof;
j) production of musical instruments;
z) production of various products not included in other groups;
z.1) repair of household and personal items;
z.2) real estate management;
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) activities of museums and protection of historical sites and buildings;
z.6) activities of botanical gardens, zoos and reserves;
z.7) activities related to the use of computer technology and information technology, with the exception of organizations and individual entrepreneurs specified in paragraphs 5 and 6 of this part;
z.8) retail trade in pharmaceutical and medical products, orthopedic products;
z.9) production of bent steel profiles;
z.10) production of steel wire;
9) for payers of insurance premiums making payments and other remuneration to crew members of ships registered in the Russian International Register of Ships, with the exception of ships used for storage and transshipment of oil, oil products in the seaports of the Russian Federation, for the performance of labor duties of a ship crew member, - in relation to the specified payments and remuneration;
10) for payers of insurance premiums paying a single tax on imputed income for certain types of activities - pharmacy organizations and individual entrepreneurs licensed for pharmaceutical activities - in relation to payments and remuneration made to individuals who, in accordance with Federal Law dated 21 November 2011 N 323-FZ "On the basics of protecting the health of citizens in the Russian Federation" have the right to engage in pharmaceutical activities or are admitted to its implementation;
11) for 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 a simplified system of taxation and carrying out, in accordance with the constituent documents, activities in the field of social services for citizens, scientific research and development, education, healthcare, culture and art (activities of theaters, libraries, museums and archives) and mass sports (except for professional sports), taking into account the specifics established by parts 5.1 - 5.3 of this article;
12) for charitable organizations registered in accordance with the procedure established by the legislation of the Russian Federation and applying the simplified taxation system;
13) for organizations providing engineering services, 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. Engineering services include engineering and consulting services for the preparation of the production process and sale of products (works, services), preparation for the construction and operation of industrial, infrastructure, agricultural and other facilities, pre-project and design services (preparation of feasibility studies, design development and other similar services);
14) for individual entrepreneurs applying the patent system of taxation - in respect of payments and remuneration accrued in favor of individuals engaged in the type 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 paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation.
1.1. The relevant type of economic activity, provided for in clause 7 of part 1 of this article, is recognized as the main type of economic activity, provided that the share of income for the reporting (calculation) period from the sale of goods (works, services) and property rights for this type of activity, including income from the provision of services for the sale of advertising space (time) in the mass media of its own production, as well as from receipts of funds in the form of subsidies and (or) budget allocations within the framework of targeted financing received from the federal budget, the budgets of the constituent entities of the Russian Federation, local budgets to ensure production and distribution of mass media, constitutes the largest share in the total income for the specified period. The amount of income is determined according to tax records in accordance with Article 248 or Article 346.15 of the Tax Code of the Russian Federation. Control over compliance with the requirements established by this part is carried out, among other things, on the basis of reports provided by organizations and individual entrepreneurs engaged in the production, publication (broadcasting) and (or) publication of mass media (with the exception of mass media specializing in messages and materials of an advertising and (or) erotic nature), including in electronic form, in accordance with this Federal Law.
1.2. The procedure for confirming the powers of Russian organizations and individual entrepreneurs specified in clause 7 of part 1 of this article to produce, release (broadcast) and (or) publish mass media (with the exception of mass media specializing in messages and materials of advertising and (or) of an erotic nature), as well as the maintenance by the federal executive body authorized by the Government of the Russian Federation of the register of these organizations and individual entrepreneurs and its transfer to the bodies of control over the payment of insurance premiums is determined by the Government of the Russian Federation. The specified register is transferred to the bodies controlling the payment of insurance premiums no later than the 1st day of the month following the reporting period. Russian organizations or individual entrepreneurs referred to in Clause 7 of Part 1 of this Article acquire the right to apply the insurance premium rates established by Part 3.1 of this Article from the month of their inclusion in the said register.
1.3. If, following the results of the reporting (calculation) period, the type of economic activity of the Russian organization or individual entrepreneur specified in paragraph 7 of part 1 of this article does not correspond to the declared type of economic activity, or if this organization or individual entrepreneur is excluded from the register of organizations and individual entrepreneurs, specified in part 1.2 of this article, such an organization or such an individual entrepreneur is deprived of the right to apply the insurance premium rates established by part 3.1 of this article from the beginning of the period in which such a discrepancy was made or there was an exception from this register, and the amount of insurance premiums is subject to recovery and payment to the budgets state off-budget funds in the prescribed manner.
1.4. The relevant type of economic activity, provided for in clause 8 of part 1 of this article, is recognized as the main type of economic activity, provided that the share of income from the sale of products and (or) services rendered for this type of activity is at least 70 percent of the total income. The amount of income is determined in accordance with Article 346.15 of the Tax Code of the Russian Federation. Confirmation of the main type of economic activity of the organization or individual entrepreneur specified in clause 8 of part 1 of this article is carried out in the manner established by the federal executive body in charge of developing state policy and legal regulation in the field of social insurance. If, following the results of the reporting (calculation) period, the main type of economic activity of the organization or individual entrepreneur specified in clause 8 of part 1 of this article does not correspond to the declared main type of economic activity, such an organization or such individual entrepreneur shall be deprived of the right to apply the provisions of parts 3.2 and (or) 3.4 of this article, the rates of insurance premiums from the beginning of the reporting (calculation) period in which such a discrepancy was made, and the amount of insurance premiums is subject to recovery and payment to the budgets of state non-budgetary funds in the prescribed manner.
1.5. Information on cases of non-compliance of the activities of a non-profit organization (including a charitable organization) with the goals provided for by its constituent documents, identified as a result of control carried out by the federal executive body responsible for the development and implementation of state policy and legal regulation in the field of registration of non-profit organizations in accordance with Article 32 of the Federal Law of January 12, 1996 N 7-FZ "On Non-Commercial Organizations", is provided to the authorities for monitoring the payment of insurance premiums in electronic form in the manner determined by the information exchange agreement.
2. During 2012-2014, the following rates of insurance premiums are applied to payers of insurance premiums specified in paragraphs 1-3 of part 1 of this article:
3. During 2012-2019, the following rates of insurance premiums are applied to the payers of insurance premiums specified in paragraphs 4-6 of part 1 of this article:
3.1. During 2011 - 2014, the following rates of insurance premiums are applied to the payers of insurance premiums specified in clause 7 of part 1 of this article:
3.2. During 2011, the following rates of insurance premiums are applied to the payers of insurance premiums specified in clause 8 of part 1 of this article:
3.3. During 2012 - 2027, the following rates of insurance premiums are applied to the payers of insurance premiums specified in clause 9 of part 1 of this article:
3.4. During 2012-2018, for the payers of insurance premiums specified in clauses 8, 10-12, 14 of part 1 of this article, the following rates of insurance premiums are applied:
3.5. During 2012-2013, the following rates of insurance premiums shall apply to payers of insurance premiums specified in paragraph 13 of part 1 of this article:
4. The payers of insurance premiums referred to in clause 4 of part 1 of this article shall apply the rates of insurance premiums provided for in part 3 of this article, provided that they fulfill the following conditions:
1) implementation of research and development work and practical application (implementation) of the results of intellectual activity. Research and development work means work on the creation of new or improvement of manufactured products (goods, works, services), in particular invention;
2) application of the simplified taxation system.
5. The payers of insurance premiums specified in Clause 6 of Part 1 of this Article shall apply the rates of insurance premiums provided for by Part 3 of this Article, provided that they fulfill the conditions established by Parts 2.1 and 2.2 of this Federal Law. Control over compliance with the requirements established by Clause 2 of Part 2.1 and Clause 2 of Part 2.2 of this Federal Law is carried out, among other things, on the basis of reports provided by organizations operating in the field of information technology in accordance with this Federal Law. If, following the results of the reporting (billing) period, in relation to the specified reporting (billing) period, the organization does not fulfill at least one condition established by parts 2.1 or 2.2 of this Federal Law, as well as in the event of deprivation of its state accreditation, such an organization is deprived of the right to apply tariffs insurance premiums provided for by part 3 of this article, from the beginning of the period in which such a discrepancy was made and (or) state accreditation was canceled.
5.1. Payers of insurance premiums specified in Clause 11 of Part 1 of this Article apply the rates of insurance premiums provided for in Part 3.4 of this Article, provided that, following the results of the year preceding the year of the transition of the organization to the payment of insurance premiums at the rates of insurance premiums provided for in Part 3.4 of this Article, no less than 70 percent of the amount of all income of the organization for the specified period is in the aggregate the following types of income:
1) income in the form of targeted revenues for the maintenance of non-profit organizations and the conduct of their statutory activities in accordance with clause 11 of part 1 of this article, determined in accordance with clause 2 of Article 251 of the Tax Code of the Russian Federation (hereinafter referred to as targeted revenues);
2) income in the form of grants received for carrying out activities in accordance with paragraph 11 of part 1 of this article and determined in accordance with subparagraph 14 of paragraph 1 of Article 251 of the Tax Code of the Russian Federation (hereinafter referred to as grants);
3) income from the implementation of the types of economic activities specified in subparagraphs r - f, z.4 - z.6 of paragraph 8 of part 1 of this article.
5.2. The amount of income is determined by the payers specified in clause 11 of part 1 of this article, according to the tax records of the organization in accordance with article 346.15 of the Tax Code of the Russian Federation, taking into account the requirements of part 5.1 of this article. Control over compliance with the conditions established by Clause 11 of Part 1 and Part 5.1 of this Article shall be carried out, inter alia, on the basis of reports submitted by non-profit organizations in accordance with this Federal Law.
5.3. If, following the results of the billing period for the specified billing period, the organization does not fulfill the conditions established by paragraph 11 of part 1 and part 5.1 of this article, such an organization is deprived of the right to apply the insurance premium rates provided for by part 3.4 of this article, from the beginning of the period in which non-compliance with the conditions specified in this part. When determining the amount of the organization's income to verify compliance with the fulfillment of the conditions established by part 5.1 of this article, earmarked receipts and grants received and not used by the organization based on the results of previous billing periods are taken into account.
5.4. The payers of insurance premiums referred to in Clause 13 of Part 1 of this Article shall apply the rates of insurance premiums provided for in Part 3.5 of this Article, provided that they fulfill the following conditions:
1) the share of income from the sale of engineering services following the results of nine months of the year preceding the year of the transition of the organization to the payment of insurance premiums at the rates of insurance premiums provided for in Part 3.5 of this article, is at least 90 percent of the total income of the organization for the specified period;
2) the average number of employees, determined in the manner established by the federal executive body authorized in the field of statistics, for nine months of the year preceding the year of the transition of the organization to the payment of insurance premiums at the rates of insurance premiums provided for in part 3.5 of this article, is at least 100 people ;
3) the organization has received a positive opinion from the expert council on technology-innovative special economic zones established in accordance with Federal Law No. 116-FZ of July 22, 2005 "On Special Economic Zones in the Russian Federation". Information on whether the organization providing engineering services has a positive opinion of the expert council on technical and innovative special economic zones, created in accordance with the Federal Law of July 22, 2005 N 116-FZ "On Special Economic Zones in the Russian Federation", is provided to the authorities control over the payment of insurance premiums by the federal executive body that carries out the functions of developing state policy and legal regulation in the field of the creation and operation of special economic zones on the territory of the Russian Federation, in electronic form in the manner determined by the information exchange agreement. The specified information is transferred to the bodies controlling the payment of insurance premiums no later than the 1st day of the month following the reporting period.
5.5. The amount of income is determined by the payers specified in clause 13 of part 1 of this article, according to the tax records of the organization in accordance with article 248 of the Tax Code of the Russian Federation.
5.6. In the event that following the results of the reporting (calculation) period in relation to the specified reporting (calculation) period, the organization does not fulfill at least one condition established by part 5.4 of this article, such an organization is deprived of the right to apply the insurance premium rates provided for by part 3.5 of this article from the beginning the period in which the non-compliance with the established conditions was revealed.
5.7. The list of documents submitted to the expert council for technological innovation special economic zones in order to obtain an opinion confirming that the organization provides engineering services in the field of high technologies is approved by the federal executive body responsible for developing state policy and legal regulation in the field of creation and functioning of special economic zones on the territory of the Russian Federation.
5.8. Control over compliance with the requirements established by clauses 1 and 2 of part 5.4 of this article is carried out, among other things, on the basis of reports submitted by organizations providing engineering services in accordance with this Federal Law.
6. In 2011 - 2027, shortfalls in budget revenues of state non-budgetary funds due to the establishment of reduced rates of insurance premiums for payers of insurance premiums specified in Part 1 of this Article are compensated by interbudgetary transfers from the federal budget provided to the budgets of the Pension Fund of the Russian Federation, the Social Fund insurance of the Russian Federation, the Federal Compulsory Medical Insurance Fund. The amount of the specified compensation is determined as the difference between the amount of insurance premiums that these payers of insurance premiums could pay in accordance with the tariffs established by Part 2 of this Federal Law, and the amount of insurance premiums payable by them in accordance with Parts 2, 3, 3.1 - 3.5 of this article, and is established for the next financial year by the federal law on the federal budget for the next financial year and planning period.
The provisions of Article 58 of Law No. 212-FZ are used in the following articles:- Checks of payers of insurance premiums and banks
5. In order to control the validity of the application of reduced rates of insurance premiums by payers of insurance premiums specified in clause 4 of part 2 of Article 57 and clauses 4, 6 and 13 of part 1 of Article 58 of this Federal Law, the tax authorities, at the request of the authorities monitoring the payment of insurance premiums:
- Insurance premium rates in 2012 - 2018
1. In 2012-2014, for payers of insurance premiums specified in Clause 1 of Part 1 of Article 5 of this Federal Law, with the exception of payers of insurance premiums specified in Articles 58 and
Home » Federal law on PFR, FSS, MHIF » All about insurance premiums » Useful articles » Article 8 of the Federal Law 212-FZ
Attention! since 2017 A new Section XI Insurance Contributions to the Tax Code of the Russian Federation has been put into effect.
See the full text of the Federal Law No. No. 212-FZ
Article 8
1. The basis for calculating insurance premiums for payers of insurance premiums specified in subparagraphs "a" and "b" of paragraph 1 of part 1 of Article 5 of this Federal Law is determined as the amount of payments and other remunerations provided for by Part 1 of Article 7 of this Federal Law, accrued payers of insurance premiums for billing period in favor of individuals, with the exception of the amounts specified in Article 9 of this Federal Law.
2. The base for calculating insurance premiums for payers of insurance premiums specified in subparagraph "c" of paragraph 1 of part 1 of Article 5 of this Federal Law is determined as the amount of payments and other remunerations provided for by Part 2 of Article 7 of this Federal Law for the billing period in favor of individuals, with the exception of the amounts specified in Article 9 of this Federal Law.
3. Payers of insurance premiums specified in Clause 1 of Part 1 of Article 5 of this Federal Law determine the basis for calculating insurance premiums separately for each individual from the beginning of the billing period after the end of each calendar month on an accrual basis.
Reference:
The base for calculating insurance premiums, taking into account its indexation, for each individual is established in an amount not exceeding:
— from January 1, 2014 — 624,000 rubles(Decree of the Government of the Russian Federation of November 30, 2013 N 1101);
— from January 1, 2013 — 568,000 rubles(Decree of the Government of the Russian Federation of December 10, 2012 N 1276);
— from January 1, 2012 — 512,000 rubles(Decree of the Government of the Russian Federation of November 24, 2011 N 974);
— since January 1, 2011 — 463 000 rubles(Decree of the Government of the Russian Federation of November 27, 2010 N 933).
4. For payers of insurance premiums specified in Clause 1 of Part 1 of Article 5 of this Federal Law, the basis for calculating insurance premiums in respect of each individual is established in an amount not exceeding 415,000 rubles on an accrual basis from the beginning of the billing period, unless otherwise provided by this Federal law. From the amounts of payments and other remuneration in favor of an individual exceeding the amount established for the corresponding financial year limit value the base for calculating insurance premiums, determined on an accrual basis from the beginning of the billing period, insurance premiums are not charged, unless otherwise provided by this Federal Law.
(as amended by Federal Laws No. 379-FZ of 03.12.2011, No. 421-FZ of 28.12.2013)
Reference:
Part 5 provisions of this article do not apply when calculating insurance premiums at additional rates established by articles 33.2 of the Federal Law of December 15, 2001 N 167-FZ and 58.3 of this document, in relation to payments in favor of insured persons employed in the work provided for in paragraphs 1 - 18 of part 1 of the article 27 of the Federal Law of December 17, 2001 N 173-FZ (Part 3 of Article 33.2 of the Federal Law of December 15, 2001 N 167-FZ, Part 3 of Article 58.3 of this document).
5. The limit value of the base for calculating insurance premiums established by Part 4 of this Article is subject to annual (from January 1 of the corresponding year) indexation, taking into account the growth of the average wage in the Russian Federation, unless otherwise provided by this Federal Law. The size of the specified maximum value of the base for calculating insurance premiums is determined and established by the Government of the Russian Federation. The amount of the maximum value of the base for calculating insurance premiums is rounded to the nearest thousand rubles. In this case, the amount of 500 rubles or more is rounded up to the full thousand rubles, and the amount of less than 500 rubles is discarded.
(part 5 in ed.
OKVEDs for the application of clause 8, part 1, article 58 No. 212-FZ of 07/24/2009
Federal Laws of October 16, 2010 N 272-FZ, of December 28, 2013 N 421-FZ)
5.1. For payers of insurance premiums specified in Clause 1 of Part 1 of Article 5 of this Federal Law, for the period 2015-2021, the maximum amount of the base for calculating insurance premiums for compulsory pension insurance paid to the Pension Fund of the Russian Federation is annually established by the Government of the Russian Federation, taking into account a certain for the corresponding year, the average wage in the Russian Federation, increased twelve times, and the following multiplying coefficients applied to it for the corresponding financial year:
The size of the multiplying factors |
The size of the specified limit of the base for calculating insurance premiums is rounded up to full thousand rubles in the manner prescribed by part 5 of this article.
(Part 5.1 was introduced by Federal Law No. 421-FZ of December 28, 2013)
5.2. The limit value of the base established by part 5.1 of this article for calculating insurance premiums for compulsory pension insurance paid to the Pension Fund of the Russian Federation, from 2022 is subject to annual indexation (from January 1 of the corresponding year) in the manner established by part 5 of this article.
(Part 5.2 was introduced by Federal Law No. 421-FZ of December 28, 2013)
6. When calculating the base for calculating insurance premiums, payments and other remuneration in kind in the form of goods (works, services) are taken into account as the cost of these goods (works, services) on the day of their payment, calculated based on their prices specified by the parties to the contract, and at state regulation prices (tariffs) for these goods (works, services) based on state regulated retail prices. At the same time, the cost of goods (works, services) includes the corresponding amount of value added tax, and for excisable goods, the corresponding amount of excises.
7. The amount of payments and other remunerations taken into account when determining the basis for calculating insurance premiums in the part relating to the copyright order agreement, the agreement on the alienation of the exclusive right to works of science, literature, art, the publishing license agreement, the license agreement on granting the right to use a work of science, literature, art, is defined as the amount of income received under an author's order agreement, an agreement on the alienation of the exclusive right to works of science, literature, art, a publishing license agreement, a license agreement on granting the right to use a work of science, literature, art, reduced by the amount of actually produced and documented costs associated with the extraction of such income. If these expenses cannot be documented, they are deductible in the following amounts:
Name |
Cost standards (as a percentage of the amount of accrued income) |
Creation of literary works, including for the theater, cinema, stage and circus |
|
Creation of artistic and graphic works, photographic works for printing, works of architecture and design |
|
Creation of works of sculpture, monumental and decorative painting, arts and crafts and design art, easel painting, theater and film decoration art and graphics, made in various techniques |
|
Creation of audiovisual works (video, television and films) |
|
Creation of musical works: |
|
musical stage works (operas, ballets, musical comedies), symphonic, choral, chamber works, works for wind orchestra, original music for film, television and video films and theatrical productions |
|
other pieces of music, including |
|
Performance of works of literature and art |
|
Creation of scientific works and developments |
|
Discoveries, Inventions and Designs (Percentage of revenue generated in first two years of use) |
8. When determining the basis for calculating insurance premiums, documented expenses cannot be taken into account simultaneously with expenses within the established norm.
Reference:
Article 5. Payers of insurance premiums
1. Payers of insurance premiums are insurers determined in accordance with federal laws on specific types of compulsory social insurance, which include:
1) persons making payments and other remuneration to individuals:
a) organizations;
b) individual entrepreneurs;
c) individuals who are not recognized as individual entrepreneurs;
Law No. 212-FZ
ATTENTION!!!
The document became invalid on January 1, 2017 due to the adoption of Federal Law No. 250-FZ dated July 3, 2016. At the same time, the Social Insurance Fund of the Russian Federation (hereinafter referred to as the Fund) continues to control for the correctness of the calculation, completeness and timeliness of payment (transfer) of insurance premiums payable to the Fund for the reporting (calculation) periods that have expired before January 1, 2017, in the manner that was in force before the date of entry into force of this Federal Law (Article 20 of Law No. 250-FZ).
In accordance with the Federal Law of July 24, 2009 No. 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", the payer of insurance premiums shall be liable for non-fulfillment or improper fulfillment of the obligations imposed on him by this Federal the law of obligations for the timely and full payment of insurance premiums, the timely submission and procedure for submitting the established reporting to the control body, as well as for the refusal to submit or failure to submit to the official of the control body the documents necessary to control the payment of insurance premiums.
Failure to submit a calculation of accrued and paid insurance premiums (Art.
46 of Law No. 212-FZ)
1. Non-submission by the payer of insurance premiums within the time limit established by this Federal Law for calculating accrued and paid insurance premiums to the body controlling the payment of insurance premiums at the place of registration shall entail the collection of a fine in the amount of 5 percent of the amount of insurance premiums accrued for payment for the last three months of the reporting (estimated ) period, for each full or partial month from the date set for its submission, but not more than 30 percent of the specified amount and not less than 1,000 rubles.
Payers of insurance premiums quarterly submit to territorial authority of the Social Insurance Fund of the Russian Federation at the place of its registration, calculation of accrued and paid insurance premiums (form 4-FSS), hereinafter - calculation, on paper no later than the 20th day of the calendar month following the reporting period, and in the form of an electronic document - no later than the 25th day of the calendar month following the reporting period (Clause 2, Part 9, Article 15 of Law No. 212-FZ),
2. Failure to comply with the procedure for submitting the calculation of accrued and paid insurance premiums to the body controlling the payment of insurance premiums in the form of electronic documents in the cases provided for by this Federal Law, entails a fine of 200 rubles.
Payers of insurance premiums, who have an average number of individuals in whose favor payments and other remunerations are made, for the previous billing period exceeds 25 people, as well as newly created (including during reorganization) organizations, in which the number of specified individuals exceeds this limit, submit calculations to the body for monitoring the payment of insurance premiums in the formats and in the manner established by the body for monitoring the payment of insurance premiums, in the form of electronic documents signed by enhanced qualified electronic signature. Payers of insurance premiums and newly created organizations (including during reorganization), whose average number of individuals in whose favor payments and other remunerations are made, for the previous billing period is 25 people or less, are entitled to submit calculations in the form of electronic documents (Part 10, Article 15 of Law No. 212-FZ).
Non-payment or incomplete payment of insurance premiums
(Article 47 of Law No. 212-FZ)
1. Non-payment or incomplete payment of insurance premiums as a result of understating the base for calculating insurance premiums, other incorrect calculation of insurance premiums or other illegal actions (inaction) of payers of insurance premiums shall entail a fine in the amount of 20 percent of the unpaid amount of insurance premiums.
2. The acts provided for by paragraph 1 of this article, committed intentionally, entail the collection of a fine in the amount of 40 percent of the unpaid amount of insurance premiums.
Refusal or failure to submit to the authority for monitoring the payment of insurance premiums the documents necessary to control the payment of insurance premiums (Article 48 of Law No. 212-FZ)
Refusal or failure to submit set time by the payer of insurance premiums to the body controlling the payment of insurance premiums of documents (copies of documents) provided for by this Federal Law, or other documents necessary to control the correctness of the calculation, completeness and timeliness of payment (transfer) of insurance premiums, entails a fine of 200 rubles for each document not submitted.
An official of the body controlling the payment of insurance premiums, conducting an inspection, has the right to demand from the person being checked the documents necessary for the check. The requirement to submit documents may be transferred to the head (authorized representative) of the organization or an individual (legal or authorized representative) in person against receipt, sent by registered mail or transmitted electronically via telecommunication channels. If the said demand is sent by registered mail, it shall be deemed received after six days from the date of sending the registered letter. (part 1 of article 37 of Law No. 212 - FZ).
August 12, 2018 07:05 PM:: Federal Law No. 300-FZ of August 3, 2018 "On Amendments to Article 5 of Part One and Articles 422 and 427 of Part Two of the Tax Code of the Russian Federation"
Federal Law No. 300-FZ of August 3, 2018 "On Amendments to Article 5 of Part One and Articles 422 and 427 of Part Two of the Tax Code of the Russian Federation"
Adopted by the State Duma on July 26, 2018 Approved by the Federation Council on July 28, 2018 53, item 5026; 2004, N 31, item 3231; 2006, N 31, item 3436; 2008, N 48, item 5519; 2013, N 30, item 4081; 2016, N 18, item 2506; N 22, art. 3092; N 27, art. 4176) add paragraph 4.2 with the following content: "4.2. Provisions of legislative acts on taxes and fees that change tax rates, insurance premium rates, tax incentives, the procedure for calculating taxes and insurance premiums, the procedure and terms for paying taxes and insurance premiums, introducing new taxes, insurance premiums for organizations or individual entrepreneurs who have received the status of a resident of the territory of advanced socio-economic development or the status of a resident of the free port of Vladivostok, in terms of legal relations related with the execution of an agreement on the implementation of activities concluded in accordance with the Federal Law of December 29, 2014 N 473-FZ "On Territories of Advanced Socio-Economic Development in the Russian Federation" or Federal Law of July 13, 2015 N 212-FZ "On the Free Port Vladivostok", do not apply until the end tax period for the relevant tax and (or) settlement period for insurance premiums, in which ten years have expired from the date of receipt by the taxpayer (payer of insurance premiums) of the status of a resident of the territory of rapid socio-economic development or the status of a resident of the free port of Vladivostok, provided that such acts of legislation on taxes and fees came into force after they received the appropriate status. ". Article 2 Include in the second part of the Tax Code of the Russian Federation (Sobranie zakonodatelstva Rossiyskoy Federatsii, 2000, N 32, art. 3340; 2016, N 27, art. 4176; N 49 , Article 6844; N 52, Article 7497; 2017, N 1, Article 16; N 49, Article 7307, 7325; 2018, N 1, Article 20; N 18, Article 2565) the following changes: 1 ) subparagraph 7 of paragraph 1 of Article 422 shall be amended as follows: "7) the cost of the employee's travel to the place of use of the vacation and back and the cost of carrying baggage weighing up to 30 kilograms, as well as the cost of travel of non-working members of his family (husband, wife, minors children actually living with the employee) and the cost of their baggage, paid by the payer of insurance premiums to persons working and living in areas Far North and areas equivalent to them, in accordance with the legislation of the Russian Federation, legislative acts constituent entities of the Russian Federation, decisions of representative bodies local government, employment contracts and (or) collective agreements . In the case of using a vacation outside the territory of the Russian Federation, the cost of travel or flight of an employee and non-working members of his family (including the cost of carrying luggage weighing up to 30 kilograms), calculated from the place of departure to the checkpoint across the State Border of the Russian Federation, is not subject to insurance premiums. including an international airport where an employee and non-working members of his family pass border control at a checkpoint across the State Border of the Russian Federation;"; 2) in Article 427: a) clause 10 shall be amended as follows: "10. The payers specified in subparagraph 11 of paragraph 1 of this article apply the reduced rates of insurance premiums provided for in subparagraph 5 of paragraph 2 of this article within ten years from the date they received the status of a participant in a free economic zone, starting from the 1st day of the month following the month, in which they obtained such status. The reduced rates of insurance premiums specified in subparagraph 5 of paragraph 2 of this article shall apply to participants in the free economic zone who have received such a status no later than within three years from the date of the establishment of the corresponding free economic zone. For payers who have lost the status of a participant in a free economic zone, the reduced rates of insurance premiums provided for in subparagraph 5 of paragraph 2 of this article shall not apply from the 1st day of the month following the month in which they lost such status. "; b) supplement with paragraph 10.1 as follows: "10.1. The payers specified in subparagraphs 12 and 13 of paragraph 1 of this article shall apply the reduced rates of insurance premiums provided for in subparagraph 5 of paragraph 2 of this article within ten years from the date of obtaining the status of a resident of the territory of advanced socio-economic development or the status of a resident of the free port of Vladivostok, starting from the 1st day of the month following the month in which they received the corresponding status. Reduced rates of insurance premiums are applied by payers exclusively in relation to the base for calculating insurance premiums, determined in relation to individuals employed in new jobs. For the purposes of this paragraph, a new workplace means a place created for the first time by a resident of the territory of rapid socio-economic development or a resident of the free port of Vladivostok in the performance of an agreement on the implementation of activities concluded in accordance with Federal Law No. priority socio-economic development in the Russian Federation" or Federal Law No. 212-FZ of July 13, 2015 "On the Free Port of Vladivostok" (hereinafter referred to in this paragraph as the agreement on the implementation of activities). Wherein individual A person employed at a new workplace is a person who has concluded an employment contract with a resident of the territory of rapid socio-economic development or a resident of the free port of Vladivostok and whose labor duties are directly related to the execution of an agreement on the implementation of activities, including the operation of fixed assets created by as a result of the execution of an agreement on the implementation of activities. The federal executive body that, in accordance with Federal Law No. 212-FZ of July 13, 2015 "On the Free Port of Vladivostok", maintains the register of residents of the Free Port of Vladivostok, an organization recognized management company in accordance with the Federal Law of December 29, 2014 N 473-FZ "On territories of advanced socio-economic development in the Russian Federation", federal agency executive branch authorized by the Government of the Russian Federation in accordance with Part 6 of Article 34 of the Federal Law of December 29, 2014 N 473-FZ "On Territories of Advanced Socio-Economic Development in the Russian Federation", are submitted to the tax authorities in the manner determined by the agreement on information exchange , information on the receipt and loss by the payer of insurance premiums of the status of a resident of the territory of rapid socio-economic development or the status of a resident of the free port of Vladivostok, as well as information on changes in the list of jobs of the payer related to new jobs. For payers who have lost the status of a resident of the territory of rapid socio-economic development or the status of a resident of the free port of Vladivostok, the reduced rates of insurance premiums provided for in subparagraph 5 of paragraph 2 of this article shall not apply from the 1st day of the month following the month in which they lost corresponding status.
On the application of reduced tariffs in accordance with the Federal Law of July 24, 2009 No. 212-FZ
The reduced rates of insurance premiums specified in subparagraph 5 of paragraph 2 of this article shall apply to a resident of a territory of rapid socio-economic development (with the exception of a resident of a territory of rapid socio-economic development located on the territory of the Far Eastern Federal District) who has received such status no later than in within three years from the date of creation of the corresponding territory of advanced social and economic development. The reduced rates of insurance premiums specified in subparagraph 5 of paragraph 2 of this article are applied to a resident of the territory of rapid socio-economic development located in the territory of the Far Eastern Federal District, a resident of the free port of Vladivostok, who received the appropriate status no later than December 31, 2025, provided that that the volume of investments in accordance with the agreement on the implementation of activities is not less than: 500 thousand rubles - for a resident of the territory of advanced socio-economic development located on the territory of the Far Eastern Federal District; 5 million rubles - for a resident of the free port of Vladivostok." Article 3 1. This Federal Law shall enter into force on the day of its official publication, with the exception of Article 1 of this Federal Law. 2. Article 1 of this Federal Law shall enter into force on January 1, 2019 3. The provisions of paragraph 4.2 of Article 5 of the Tax Code of the Russian Federation (as amended by this Federal Law) apply to acts of legislation on taxes and fees that came into force after January 1, 2019, and extend their effect also to residents of territories of advanced socio-economic development, residents of the free port of Vladivostok, who received the corresponding status before January 1, 2019. 4. The effect of the provisions of paragraph 10.1 of Article 427 of the Tax Code of the Russian Federation (as amended by this Federal Law) in relation to residents of territories of advanced socio-economic development located on the territory of the Far Eastern Federal districts , and residents of the free port of Vladivostok, applies to legal relations that have arisen since June 26, 2018. President of the Russian Federation V. Putin Moscow, Kremlin August 3, 2018 N 300-FZ
Legal Center IVV MIA of Russia www.nashyprava.ru
Who and what contributions to the Pension Fund makes? How are these funds distributed? These issues concern not only employers, but also individual entrepreneurs, as well as employees. That is, each of us, because the amount of contributions to the Pension Fund directly determines the size of pensions in the future. It would be nice to check the reliability of your employer in terms of paying contributions.
Until 2010, a unified social tax. After 01.01.2010, instead of paying such a tax, mandatory insurance premiums were introduced in state funds A: Pension, social insurance, compulsory health insurance. Deductions are regulated by the Federal Law of July 24, 2009 No. 212-FZ, and contributions to the Pension Fund are also regulated by the law of December 15, 2001 No. 167-FZ.
Who and when makes contributions to the Pension Fund
Contributions to the Pension Fund represent the payment of insurance premiums for compulsory pension insurance. In turn, the latter term, in fact, means the creation of prerequisites for ensuring the citizen's right to a pension. That is, the state takes measures (both economic, and legal, and organizational) to ensure pension payments in the future (from the concept of a pension as compensation for earnings) - labor pension old age, disability, loss of a breadwinner, funded pension, etc. At the same time, insurance premiums also provide for the payment of some social benefits (compensation for funerals), fixed payments to pensions (pensions).
The following are required to make contributions to the Pension Fund:
- organizations that make payments under labor and reimbursable (for remuneration) civil law contracts to individuals;
- individual entrepreneurs: for themselves and those persons to whom they have paid money or otherwise paid for labor, work, services under any kind of contracts;
- individuals, if they have made payments under contracts and in the case when they are not individual entrepreneurs;
- lawyers, notaries and other categories self-employed citizens(member of the KFH) - as well as individual entrepreneurs.
That is, even in everyday life, if we use the services of another person, we are obliged to make contributions to the Pension Fund for such individuals.
The amount of contributions to the Pension Fund
Let's make a reservation right away that, unlike personal income tax, which is calculated on the basis of salary, bonuses, district coefficient employee, insurance premiums are not included in wages.
Article 8 of the Federal Law of July 24, 2009 No. No. 212-FZ
That is, the worker receives wages for deduction of personal income tax. And in the PFR, the payer also pays based on income, but does not withhold this amount directly from the salary.
The actual amount of deductions to the FIU depends on the category of the payer. For organizations that are under the general taxation regime, i.e. for the majority, in 2016 this amount will be 22%. And plus 10% if the value of the base ( overall size income) is more than 796,000 rubles. This is for every employee. In 2017, this base is likely to change in accordance with the resolution of the Government of the Russian Federation adopted annually on this issue. The base is determined separately for each employee for each month from the beginning of deductions for him and on an accrual basis.
Organizations that are on a simplified taxation system will pay 20%, as well as individual entrepreneurs for each employee.
Additional rates of insurance contributions to the Pension Fund have been introduced for employers who have jobs with hazardous and hazardous industries, i.e. in favor of persons entitled to a preferential pension. The tariff is determined based on the assessment of working conditions and the assigned class.
Deductions must be made by the 15th day of each month (payment is for the previous month).
The self-employed pay for themselves fixed fee in the FIU. In 2016, it is 19,356.48 kopecks. + 1% from the amount of his income over 300,000 rubles. Such payment is made until December 31, 2016 by each individual entrepreneur, lawyer, private notary, etc.
How to check the amount of deductions in the FIU
All contributions to the Pension Fund are reflected in the individual account of the insured. That is, your personal personal account. Remember that if a person decides to use a funded pension (which we wrote about in the corresponding article), then you can find out pension savings according to SNILS.
Pension contributions generated on an individual personal account can be found through the public services portal, order a certificate on the PFR website, or by contacting the PFR in person at the place of residence. You must have SNILS and a passport with you. Another person can learn the information only if there is a corresponding power of attorney.
When checking contributions to the Pension Fund, remember that currently 16% of contributions are recorded on a personal account, and if a funded pension is also formed, 10% on the insurance part and 6% on the funded one (in 2016, all employees reflect 16% due to with the “freezing” of the provisions of the law in this part).
In accordance with the amendments made to Article 58 of Federal Law No. 212-FZ dated July 24, 2009 (hereinafter referred to as Law No. 212-FZ), from January 1, 2012, the list of payers of insurance premiums entitled to apply reduced rates of insurance premiums for mandatory social insurance in case of temporary disability and in connection with motherhood. In the article by L.P. Fomicheva (auditor) analyzes who is entitled to a reduced tariff, what conditions must be met in this case, taking into account official clarifications from the Ministry of Health and Social Development. The 1C methodologists give recommendations on how to set up the 1C: Payroll and HR 8 program to apply a reduced rate.
lowered insurance rates in 2012, the following payers of insurance premiums are entitled to apply (part 1 of article 58 of Law No. 212-FZ):
- agricultural producers;
- organization of folk art crafts;
- family (tribal) communities of indigenous peoples of the North, engaged in traditional sectors of management;
- organizations and individual entrepreneurs who apply the ESHN;
- organizations, entrepreneurs and citizens who pay remuneration to disabled people of groups I, II or III, in relation to such payments;
- public organizations of the disabled;
- organizations, the authorized capital of which consists entirely of contributions from public organizations of the disabled, if the requirements for the number of disabled people and the share of their wages in the wage fund are met;
- institutions established to achieve socially significant goals, as well as to provide legal and other assistance to persons with disabilities, children with disabilities and their parents, if the sole owner of the property of the institution is a public organization of persons with disabilities;
- residents of technology-innovative and tourist-recreational special economic zones (hereinafter - SEZ);
- economic companies that were created after August 13, 2009 by budgetary scientific institutions and universities;
- organizations operating in the field of information technology (IT companies);
- organizations and individual entrepreneurs that carry out activities in the field of mass media;
- policyholders who apply the simplified tax system and whose main activity is specified in clause 8 of part 1 of article 58 of Law No. 212-FZ;
- non-profit organizations that apply the simplified tax system and carry out, in accordance with the constituent documents, the activities specified in clause 11 of part 1 of article 58 of Law No. 212-FZ;
- charitable organizations applying the simplified tax system;
- pharmacy organizations that pay UTII, and individual entrepreneurs who have a license for pharmaceutical activities and pay UTII;
- insurers making payments and other remuneration to crew members of ships registered in the Russian International Register of Ships;
- organizations providing engineering services;
- organizations - participants of the project for the implementation of research, development and commercialization of their results in the innovation center "Skolkovo".
Specific rates of insurance premiums for new categories of insurers are given in Appendix No. 1 to the letter of the FSS of the Russian Federation dated February 10, 2012 No. 15-03-11 / 08-1395.
Simplifiers, whose type of activity is indicated in subpara. 8 p. 1 art. 58 of Law No. 212-FZ
Organizations and entrepreneurs using the simplified taxation system, whose main type of economic activity according to OKVED coincides with that specified in subparagraph 8 of paragraph 1 of Article 58 of Law No. 212-FZ, as in 2011, can pay contributions to off-budget funds at preferential rates. In 2011, they paid insurance premiums at a rate of 26%.
In 2012 and 2013, they pay contributions only to the FIU at a rate of 20% (part 3.4 of article 58 of Law No. 212-FZ). For those employees who were born in 1966 and earlier, contributions go to the insurance part in full (of which 4% is the solidarity part, 16% is the individual part). For employees born in 1967 and younger, the funded part of the pension is 6%, and the insurance part is 14% (4% - solidarity part, 10% - individual part). This is established by paragraph 12 of Article 33 of the Federal Law of December 15, 2001 No. 167-FZ (hereinafter - Law No. 167-FZ).
From January 1, 2012, the list of privileged activities specified in subparagraph 8 of paragraph 1 of Article 58 of Law No. 212-FZ has been expanded. It additionally includes the following activities:
- transport and communications (previously, only auxiliary and additional transport activities were indicated in subparagraphs “sh”, paragraph 8, part 1, article 58 of Law No. 212-FZ);
- retail trade in pharmaceutical and medical goods, orthopedic products (clauses "i.8", clause 8, part 1, article 58 of Law No. 212-FZ);
- production of bent steel profiles (clause "I.9", clause 8, part 1, article 58 of Law No. 212-FZ);
- production of steel wire (clause "I.10", clause 8, part 1, article 58 of Law No. 212-FZ).
For the possibility of applying preferential rates to new categories of beneficiaries, attention should be paid to OKVED codes declared as the main activity.
For example, for the type of activity "retail trade in pharmaceutical and medical products, orthopedic products" they should be as follows:
- retail trade in pharmaceutical goods - OKVED code 52.31;
- retail trade in medical goods and orthopedic products - OKVED code 52.32.
The listed codes are included in group 52.3 "Retail trade in pharmaceutical and medical goods, cosmetics and perfumery goods". This group also includes other activity codes, however, reduced tariffs can only be applied by “simplifiers” who carry out activities with OKVED codes 52.31 and 52.32.
The “Transport and Communications” section of OKVED, in particular, includes codes 63.30 “Activities of travel agencies” and 63.30.1 “Organization of comprehensive tourist services”. Actually travel agencies and in 2011 used reduced rates.
The rules for determining the main activity in 2012 have not changed. As before, the activity is recognized as the main one if the share of income from it is at least 70% total amount income of the insured, calculated in accordance with the provisions of article 346.15 of the Tax Code of the Russian Federation, that is, they are included in the tax base under the simplified system (part 1.4 of article 58 of Law No. 212-FZ). At the same time, it should be remembered that the “simplified” account for income on a cash basis, so the total amount of income should be looked at in the book of income and expenses.
The letter of the Ministry of Health and Social Development of Russia dated July 18, 2012 No. 1844-17 states that when calculating the total amount of income, all income of the payer should be summed up (including those received from the sale of products (services) for all types of activities and non-sales). And in order to determine the main type of economic activity in order to apply reduced rates of insurance premiums, it is necessary to summarize only the income from the sale of products (services) in the implementation of the relevant activity.
If the main activity of an organization applying the simplified tax system is the type of activity named in clause 8 of part 1 of Article 58 of Federal Law No. 212-FZ (subject to the above condition on the share of income from the sale of products and (or) services rendered for this type of activity), then insurance premiums to state off-budget funds are paid at a reduced rate in relation to payments to all employees, including those employed in activities transferred to payment of UTII.
The main type of activity is confirmed in RSV-1 (approved by order of the Ministry of Health and Social Development of Russia dated March 15, 2012 No. 232n). In it, to confirm the legality of applying each benefit, policyholders fill out their subsections in Section 3 "Calculation of compliance with the conditions for the right to apply a reduced rate for paying insurance premiums." In particular, for those insurers who apply benefits under sub. 8 p. 1 art. 58 of Law No. 212-FZ, subsection 3.6 must be completed.
Note that the norms of part 1.4 of Article 58 of Law No. 212-FZ are structured in such a way that it is possible to start using reduced insurance premium rates not only from the beginning of the calendar year, but also after the end of any reporting period. Moreover, it may happen that only at the end of the year the revenue from the exempted type of activity will reach the required 70% value. And, despite this, the insured will have the right to apply a reduced rate of insurance premiums from the beginning of the reporting (settlement) period, that is, from January 1.
Meanwhile application of the simplified tax system has a lot of restrictions: in terms of the number of employees, in terms of income, in terms of the residual value of fixed assets and intangible assets, etc. If these are not observed, the taxpayer is considered to have lost the right to special regimes common mode taxation from the beginning of the quarter in which the non-compliance with the established requirements was made (clause 4 of article 346.13 of the Tax Code of the Russian Federation). Accordingly, automatically in such a situation, the insured loses the opportunity to pay off-budget funds at reduced rates. Moreover, as specialists of the Ministry of Health and Social Development of Russia pointed out in letters No. 5004-19 dated November 24, 2011 and No. 3344-19 dated September 16, 2011, this happens by analogy with the provisions of the Tax Code of the Russian Federation from the beginning of the quarter in which he lost the right to apply the simplified taxation system . Thus, if an economic entity "flew" from the simplified tax system, for example, following the results of the second quarter of 2012 due to exceeding the maximum amount of income allowed under the special regime, in the calculation of the RSV-1 PFR for 2012, he must fill out two Sections 2. In one of them, in fact, will reflect the data for the first quarter, when the reduced rate of insurance premiums was applied. In the second - for the second quarter, when contributions were already calculated according to the general tariff.
You can also lose the right to apply benefits if you lose the total amount of income from the privileged core activity. If, according to the results of the first quarter, six months, 9 months or a year, this type of activity ceases to be the main one, then you will have to pay additional contributions at general tariffs from the beginning of the reporting or billing period in which such a discrepancy was made (part 1.4 of article 58 of Law No. 212-FZ ). Since a year is recognized as a billing period, the amount of contributions must be restored and transferred to the budget from the beginning of the year (letter of the Ministry of Health and Social Development of Russia dated September 15, 2011 No. 3333-19). At the same time, no penalties have been provided since 2012 (parts 1.3, 1.4, 5, 5.3, 5.6 of article 58 of the Federal Law of July 24, 2009 No. 212-FZ).
If the share of the main activity "comes back to normal" at the end of the next reporting period, the insured regains the right to apply a reduced tariff immediately from the beginning of the year. In such a situation, the “special mode” will recalculate contributions in its favor. The resulting surplus should be returned to him or counted against future payments in the manner prescribed by Article 26 of Law No. 212-FZ. Thus, the final rate of insurance premiums, which the "simplifier" should apply, is determined just at the end of the year.
When filling out the current RSV-1 report form, the simplifier should consider the following.
If the simplifier applies reduced tariffs in accordance with paragraph 8 of Article 58 of Law No. 212-FZ, and the share of income from the main type of activity at the end of the year is at least 70% of the total revenue, then in the calculation of RSV-1 PFR for 2012, the company and employer-employers must complete one Section 2 with rate code "07". Such "simplifiers" pay contributions at a rate of 20% only to the FIU.
If the threshold of 70% of the incomes of the "simplified" at the end of the year is not overcome, then they refer to payers applying the main tariff, and constitute one Section 2 with the tariff code "52". Recall that in 2012, such simplistic people pay insurance premiums at the general rate: 22% in the Pension Fund of the Russian Federation, 5.1% in the FFOMS, and 5.9% in the FSS.
Payers applying the basic rate of insurance premiums and at the same time being on any of the special tax regimes fill out two tables of section 2 of the RSV-1 PFR: separately for the main system of taxation of insurance premiums and separately for special regimes and indicate the code of the corresponding tariff (letter PF RF dated April 26, 2011 No. ТМ-30-25/4492).
Letter No. 03-11-06/3/39 of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia dated 01.06.2012 draws attention to the fact that the reduced rates of insurance premiums apply only to activities taxed under the exempted “simplification”. At the same time, the relevant organizations and individual entrepreneurs can simultaneously be payers of other taxes (for example, UTII).
In a letter from the Ministry of Health and Social Development of Russia dated May 31, 2012 No. 1487-19, the department noted that beneficiaries who use preferential rates have the right not to charge insurance premiums on amounts of payments to employees exceeding the limit tax base(in 2012 - 512,000 rubles).
Other organizations on the simplified tax system
In 2012-2013, a number of simplified people can pay insurance premiums exclusively to the Pension Fund of the Russian Federation at a reduced rate of 20% (part 3.4 of article 58 of the Federal Law of July 24, 2009 No. 212-FZ). Among them:
- non-profit organizations, with the exception of state (municipal) institutions, applying the simplified tax system and carrying out, in accordance with the constituent documents, activities in the areas of social services for the population, scientific research and development, education and healthcare, culture and art (theaters, libraries, museums and archives), and also in the field of mass sports (with the exception of professional). The benefit is established by clause 11 of part 1 of article 58 of Law No. 212-FZ. For the legitimacy of its application in the new FIU RSV-1 form, these organizations will fill out section 3.7. Section 2 they will fill out with the code "12";
- charitable organizations applying the simplified tax system (clause 12, part 1, article 58 of Law No. 212-FZ). These organizations will complete Section 2 new form RSV-1 with the code "13".
Such organizations will be able to use the reduced tariff provided that, according to the results of the year preceding the year of the organization’s transition to paying insurance premiums at reduced tariffs, at least 70% of the amount of all its income for the specified period should be in the aggregate the following types of income:
- in the form of targeted revenues for the maintenance of NCOs and their statutory activities in accordance with paragraph 11 of part 1 of Article 58 of Law No. 212-FZ on insurance premiums, determined in accordance with paragraph 2 of Article 251 of the Tax Code of the Russian Federation;
- in the form of grants received for carrying out activities in accordance with the same paragraph of Article 58 of the Law on Insurance Contributions and determined in accordance with subparagraph 14 of paragraph 1 of Article 251 of the Tax Code of the Russian Federation;
- from the implementation of the types of economic activities specified in subparagraphs "r" - "f", "z.4" - "z.6" of clause 8 of part 1 of Article 58 of Law No. 212-FZ on insurance premiums. This refers to the following activities: research and development; education; health and social services; activities of sports facilities; other activities in the field of sports; activities of libraries, archives, club-type institutions (with the exception of the activities of clubs); activities of museums and protection of historical sites and buildings; activities of botanical gardens, zoos and nature reserves.
The condition on the share of income must be met at the end of the following periods:
- the year preceding the billing period in which the organization began to apply reduced tariffs (part 5.1 of article 58 of Law No. 212-FZ);
- the year in which the relevant tariffs are used (part 1, article 10, part 5.3, article 58 of Law No. 212-FZ).
Income is determined according to the organization's tax records in accordance with Article 346.15 of the Tax Code of the Russian Federation (part 5.2 of Article 58 of the Federal Law of July 24, 2009 No. 212-FZ). If the necessary requirements are not met, the non-profit organization is deprived of the right to apply preferential tariffs from the beginning of the period in which the discrepancy was made (part 5.3 of article 58 of the Federal Law of July 24, 2009 No. 212-FZ).
Another new preferential category in 2012 is UTII taxpayers: pharmacy organizations and entrepreneurs who have received a license for pharmaceutical activities. They received the right to calculate insurance premiums at reduced rates, but only in relation to payments and remuneration made to individuals in connection with the implementation of pharmaceutical activities (subclause 10, clause 1 and clause 3.4, article 58 of Law No. 212-FZ). In 2012-2013, they also pay contributions only to the Pension Fund of the Russian Federation at a reduced rate of 20% (part 3.4 of article 58 of the Federal Law of July 24, 2009 No. 212-FZ). These organizations will complete Section 2 of the new RSV-1 form with the code "11".
As for pharmacy organizations, according to the norms of the Federal Law of April 12, 2010 No. 61-FZ, a pharmacy organization is an organization, a structural unit medical organization retailers of medicinal products, storage, manufacture and dispensing of medicinal products for medical use in accordance with the requirements of this Federal Law.
With regard to individual entrepreneurs, the need for a license for pharmaceutical activities was specifically noted. It should be said that the possession of a license for pharmaceutical activities is necessary condition carrying out such activities, established on the basis of Federal Law No. 61-FZ dated April 12, 2010.
The regulation on licensing pharmaceutical activities was approved by Decree of the Government of the Russian Federation of December 22, 2011 No. 1081. The consolidated register of licenses is maintained by federal Service for Health Supervision and social development. In accordance with the said resolution, pharmaceutical activities include the following works and services:
I. In the field of circulation of medicines for medical use:
- wholesale trade in medicines for medical use;
- storage of medicines for medical use;
- storage of medicines for medical use;
- transportation of medicines for medical use;
- transportation of medicines for medical use;
- retail sale of medicines for medical use;
- dispensing of medicines for medical use;
- production of medicines for medical use.
II. In the field of circulation of medicines for veterinary use:
- wholesale trade in medicinal products for veterinary use;
- storage of medicinal products for veterinary use;
- storage of medicinal products for veterinary use;
- transportation of medicines for veterinary use;
- transportation of medicinal products for veterinary use;
- retail sale of medicinal products for veterinary use;
- dispensing of medicinal products for veterinary use;
- production of drugs for veterinary use.
By letter No. 15-03-18/08-4703 of April 25, 2012, the FSS of the Russian Federation sent clarifications from the Russian Ministry of Health and Social Development for use in the work, including a letter of the Russian Ministry of Health and Social Development of April 13, 2012 No. 19-6 / 3023271-2288. It draws attention to the fact that pharmacy organizations transferred to UTII apply reduced rates of insurance premiums only in relation to payments and remunerations made in favor of employees who are entitled to engage in pharmaceutical activities. Employees engaged in pharmaceutical activities include, in particular, persons who have received higher or secondary pharmaceutical education in our country and have a specialist certificate.
Veterinary pharmacy organizations, including those transferred to the payment of UTII, are not entitled to apply the reduced tariffs established by part 3.4 of Article 58 of the Federal Law of July 24, 2009 No. 212-FZ (letter of the Ministry of Health and Social Development of the Russian Federation of April 3, 2012 N 743-19). During 2012-2013, such pharmacies apply the insurance premium rates established by Part 1 of Article 58.2 of Federal Law No. 212-FZ dated July 24, 2009 (in the Pension Fund of the Russian Federation - 22%, in the FSS of the Russian Federation - 2.9%, in the FFOMS - 5.1 %).
A situation may arise when the insured has the right to two benefits - for example, he can carry out a type of activity that, according to OKVED, falls into privileged under subparagraph 8 of paragraph 1 of Article 58 of Law No. 212-FZ"retail sale of pharmaceutical and medical products, orthopedic products" and at the same time be a pharmacy organization using UTII. What benefit do they apply? Since there are no explicit instructions in the law on how to resolve this situation, we suggest that readers follow the explanations of the regulatory authorities or contact their territorial office of the PFR with questions.
But you can try to speculate on this topic and make a decision taking into account the characteristics of a particular policyholder.
Firstly, both benefits provide for the same tariff - 20% contributions only to the FIU.
Secondly, the conditions for applying the exemption must be met. For the first benefit, you need to apply the simplified tax system and have at least 70% revenue from this type of activity, and for the second - apply UTII for this type of activity.
Here it is necessary, in our opinion, to take into account the predominant type of revenue. If the condition under the simplified tax system for revenue (70%) is met, then this benefit should be claimed. If the insured is afraid that he will not reach the required amount of revenue under the simplified tax system, then another benefit should be applied, according to UTII, not tied to revenue. The choice remains with the organization. But at the same time, it should be taken into account that with a benefit on the simplified tax system, it is possible to apply the benefit in relation to all payments, and with UTII - only in relation to payments to employees who work in the framework of pharmaceutical activities subject to UTII.
At the same time, a situation may arise when a pharmacy that sells medicines in retail uses UTII, and applies the general taxation regime for dispensing free medicines to beneficiaries. According to the clarifications of the Ministry of Health and Social Development of Russia (letter dated May 31, 2012 No. 1491-19), a pharmacy organization can indeed simultaneously apply the general taxation regime in relation to the sale of free medicines and UTII.
For pharmacists who dispense free medicines, the pharmacy may apply a reduced rate. And if pharmacy employees also sell cosmetics, which is not related to pharmaceutical activities, then when calculating insurance premiums, salaries must be taken into account separately and appropriate scales should be applied for each share of the salary.
In the letter of the Ministry of Health and Social Development of Russia dated July 10, 2012 No. 1762-17, the department confirmed the position that the free distribution of medicines is not a separate activity. Therefore, the pharmacy has the right to apply the benefit to employees engaged in pharmaceutical activities, incl. busy dispensing free medicines.
And in the letter of the Ministry of Health and Social Development of Russia dated March 26, 2012 No. 842-19, it went even further. It indicated that if the activities of a pharmacy organization for retail medicines to be on UTII, and other pharmaceutical activities, for example, the manufacture of medicines and their sale on OSNO, then the organization has the right to apply a reduced rate of insurance premiums to payments for all employees involved in pharmaceutical activities, despite the applicable taxation system.
Combination of simplified tax system and UTII
In practice, organizations often combine various taxation regimes, in particular the simplified tax system and UTII. In this regard, the question arises: can an insurer applying the simplified tax system and meeting the “preferential” requirements apply reduced rates of insurance premiums if he is also a UTII payer for another type of activity?
Letter No. 03-11-06/3/55 dated July 26, 2012 of the Ministry of Finance of Russia explains the procedure for accounting for employees engaged in each type of activity for taxpayers providing domestic services population (UTII) and carrying out other activities (STS).
They must keep separate records of employees. Moreover, if the same employees participate in these types of activities, that is, it is impossible to provide separate accounting for employees, then when calculating UTII, the total number of employees for all types of activities is taken into account.
In some cases, the amount of expenses for insurance premiums cannot be distributed between types of entrepreneurial activity, for example, for employees employed simultaneously in areas of activity taxed by different tax regimes(administrative and managerial staff). In this case, the distribution of the amounts of insurance premiums is made in proportion to the shares of income in the total amount of income received when applying the relevant special regimes (letters of the Ministry of Finance of Russia dated February 17, 2011 No. 03-11-06 / 3/22, dated November 10, 2011 No. /2/157). Note that in this context we are talking specifically about the amounts of contributions that are calculated from the entire salary of the employee, regardless of the type of activity in which he takes part. The distribution of contributions is made in the same manner as the division of "general" expenses between activities, which should be fixed in the accounting policy.
In this regard, the amount of tax paid in connection with the application of the simplified taxation system and the amount of the unified tax on imputed income for certain types of activities are reduced by taxpayers in the manner prescribed by Articles 346.21 and 346.32 of the Tax Code of the Russian Federation by the amount of insurance premiums attributed in this manner to relevant types of activities (letter of the Ministry of Finance of Russia dated October 20, 2011 No. 03-11-06/2/143).
If people with disabilities work
A situation may arise when an organization is entitled to reduced rates when calculating insurance premiums from payments to all its employees, but at the same time it employs disabled people, with payments to which contributions can also be paid at reduced rates, but at different rates that are designed specifically for disabled people . The question arises, what tariff should be applied in relation to payments made to disabled employees: reduced “simplified” or “disabled”?
This issue also arose in 2011, but then the situation was as follows: the reduced tariffs for simplified workers were higher than the tariffs for disabled workers. On this issue, the Ministry of Health and Social Development of Russia in a letter dated March 18, 2011 No. 871-19 gave special explanations. Their essence was as follows. If an organization applies the simplified taxation system and uses preferential contribution rates specified in part 3.2 of article 58 of Law No. 2 tbsp. 58 of Law No. 212-FZ. In other words, in relation to payments to the disabled, the “disabled” tariff is applied, as a lower one.
And since 2012, the tariffs of simplified beneficiaries have become lower (20%) than the tariffs for payments to the disabled (20.2%). Therefore, in relation to the disabled, the insurance premiums of the simplified are overpriced.
The Ministry of Health and Social Development of Russia considered this dilemma in letters No. 19-6/3012573-1842 dated March 15, 2012 and No. 17-3/39 dated July 24, 2012. According to the department, if a company applies a lower rate for payments in favor of all employees, then it has the right to apply it to persons with disabilities. In connection with the release of these clarifications, the company has the right to recalculate the insurance premiums paid earlier to off-budget funds and return the overpayment or set it off against future payments / repayment of debts for penalties and fines on the relevant contributions.
But if you lose the right to a reduced rate, all employees will have to recalculate payments at regular rates. But contributions from payments to disabled people can be recalculated at lower - "disabled" rates. After all, they do not depend on the type of activity of the organization.
Application of reduced tariffs in "1C: Salary and personnel management 8"
In order to keep records using reduced rates in the 1C: Payroll and HR 8 program, you need to make the appropriate settings Accounting settings. Bookmark tax accounting the system of taxation should be chosen (Fig. 1).
Rice. one
Bookmark Insurance premiums you should select the appropriate tariff (Fig. 2).
Rice. 2
Subsequently, when calculating insurance premiums in accordance with the selected scale, the entire calculation will be made and, accordingly, “salary” reporting will be generated.
As already mentioned above, at present there are no clarifications from the Ministry of Health and Social Development on the procedure for applying reduced rates of insurance premiums when an organization combines various taxation regimes, in particular the simplified tax system and UTII (for example, a pharmaceutical organization that applies the simplified tax system and pays UTII). It is not clear how to apply benefits for the payment of insurance premiums, how to single out the work of employees (within the framework of UTII or related to pharmaceutical activities) and determine the basis for calculating insurance premiums for applying benefits for paying insurance premiums. Before the release of the clarifications of the Ministry of Health and Social Development, the following accounting option is proposed.
In "1C: Salary and personnel management 8" there is the possibility of managing accruals. Document Calculation of insurance premiums bookmarked Main charges and Add. charges there is a special field UTII, which allows you to highlight the accruals taken into account when calculating UTII (Fig. 3).
For employees of a pharmaceutical organization, you need to set a flag The labor of pharmacists is used in the accounting settings on the tab Calculation of insurance premiums (Fig. 4) .
Rice. 4
When this setting is enabled, the calculation of insurance premiums from payments and other remunerations to pharmacists of pharmacy organizations will be made at a reduced rate. Positions of employees who are pharmacists should be flagged Is a pharmaceutical position (Fig. 5) .
Rice. 5
When calculating insurance premiums, the field The income of a pharmacist in a pharmacy in combination with the field UTII bookmarked Main charges and Add. accruals allows the user to manage these accruals for the calculation of contributions (Fig. 6).
Rice. 6
Do not forget after manipulating the checkboxes on the tab Contributions perform a recalculation.
Reporting and postings will be generated in accordance with the settings made.