Article 58 of the law n 212 fz. Application of reduced rates of insurance premiums by new categories of beneficiaries
Federal Law No. 212 regulated the procedure for paying insurance contributions to the Pension Fund and social and health insurance funds. Federal Law 212 became invalid on January 1, 2017... From this moment on, the procedure for compulsory insurance is regulated by Chapter 34 of the Tax Code of the Russian Federation. However, certain provisions of Federal Law 212 are still relevant until the corresponding 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. The following chapters are structurally highlighted in the law:
- general provisions and concepts used in the document;
- the procedure for paying insurance premiums;
- the procedure for ensuring the fulfillment of obligations to pay;
- the rights and obligations of payers;
- control over the payment of the required amounts;
- irregularities in payment and liability;
- procedure for appealing against acts of regulatory authorities.
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 the arrears until 2017, those provisions of the law that were relevant at the required time are applied.
Last changes were made in December 2016, after the decision was made to abolish the law. 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 amendments to Federal Law 212 are aimed at bringing the wording up to date. For clarity, the amendments should be considered for individual articles.
Article 7 of the Federal Law 212 regulates objects of taxation with insurance premiums. The latest amendments were introduced in 2015, defining an additional list of relevant properties.
Article 8 of Law 212 indicates the base for calculating insurance premiums. The last changes to the wording of certain provisions were made in 2014.
Article 9 of the Federal Law 212 regulates 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 of payments and other benefits. Since the publication of Federal Law 212, no changes have been made.
Art 14 FZ 212 regulates the amount of deductions. The last amendments were made in 2014. They touched upon the edition of individual parts.
Article 15 Federal Law 212 on the calculation procedure, the last changes were made in 2015. Revised edition about separate divisions of a legal entity.
Art 19 FZ 212 prescribes the procedure for the collection of arrears on insurance premiums. A number of changes were introduced in 2013 - the article was supplemented with several parts. However, the latest amendments were made in 2014 to the revision of one of the documents.
Art 44 The law on insurance premiums from January 1, 2015 became invalid. The abolition is based on the decision of the Constitutional Court of the Russian Federation, which recognized this provision as inconsistent with the country's fundamental law.
Article 58 FZ 212 prescribes a list of categories of payers who are entitled to reduced rates for insurance premiums. The last amendments to this provision were introduced in 2015. They touched upon the wording of one of the parts.
Separately, in the latest amendments, it is necessary to consider the recognition of the Law on Insurance Premiums as obsolete and the introduction in its place 34 chapters of the Tax Code of the Russian Federation... It was introduced on July 3, 2016, entered into force on January 1, 2017. Its provisions determine the payers of insurance premiums, specifics of payment and collection, tariffs and other organizational aspects.
In the future, it is expected that the new legal regulation of insurance premiums will be actively refined. Not only the current legislation will be taken into account, but also the invalid Federal Law 212, which is taken as the basis for regulating the system of contributions.
Download
Download Federal Law 212 FZ "On Insurance Contributions to the Pension Fund of the Russian Federation" you can follow the next one. The text of the regulation 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... You can download it. The procedure in force since the beginning of 2017 is governed by its provisions.
Article 58. Reduced rates of insurance contributions for certain categories of payers of insurance contributions in the transition period 2011 - 2027
edition for 2016.
1. During the transition period, reduced rates of insurance premiums are applied in Clause 1 of Part 1 of Article 5 of this Federal Law:
1) for agricultural producers meeting the criteria specified in Article 346.2 of the Tax Code of the Russian Federation, for organizations of folk arts and 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 shall be submitted by the tax authorities to the bodies for control over the payment of insurance premiums in electronic form in the manner determined by the agreement on information exchange concluded between the federal executive body performing 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 agreement on information exchange concluded between the federal executive authority 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 of I, II or III groups - in relation to these payments and remuneration, for public organizations of disabled people, for organizations whose authorized capital consists entirely of contributions from public organizations of disabled people and in which the average number of persons with disabilities is at least 50 percent, and the share of the salary of persons with disabilities in the wages fund is at least 25 percent, for institutions created to achieve educational, cultural, health-improving, physical culture, 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 only 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 disabled people;
4) for business societies and business partnerships, the activity of which consists in the practical application (implementation) of the results of intellectual activity (programs for electronic computers, databases, inventions, utility models, industrial designs, selection achievements, topologies of integrated circuits, production secrets (know -how), the exclusive rights to which belong to the founders (participants) (including jointly with other persons) of such business entities, participants in such business partnerships - budget research institutions and autonomous scientific institutions or educational institutions of higher education that are budgetary institutions, autonomous institutions . The register of registration of notifications on the establishment of business entities and business partnerships is maintained by the federal executive body authorized by the Government of the Russian Federation and is submitted to the body for control over 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 who have entered into agreements with the management bodies of special economic zones on the implementation of technology-innovative activities and make payments to individuals working in a technology-innovative special economic zone or industrial-production special economic zone, for organizations and individual entrepreneurs, concluded agreements on the implementation of tourist and recreational activities and making payments to individuals working in tourist and recreational special economic zones, united by a decision of the Government of the Russian Federation into a cluster;
6) for organizations carrying out activities in the field of information technology (with the exception of organizations that have concluded agreements with the management bodies of special economic zones on the implementation of technical and innovative activities and make payments to individuals working in a technical and innovative special economic zone or industrial 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 production, publication (broadcast) and (or) publication of mass media (except for 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 recreation and entertainment, culture and sports - in terms of activities in the field of radio broadcasting and television broadcasting or activities of news agencies;
b) publishing and printing activities, duplication of recorded media - in terms of publishing newspapers or magazines and periodicals, including interactive publications;
8) for organizations and individual entrepreneurs applying the simplified taxation system, the main type of economic activity (classified in accordance with the All-Russian Classifier of Types of Economic Activity) is:
a) food production;
b) production of mineral waters and other non-alcoholic beverages;
c) textile and clothing production;
d) production of leather, leather goods and footwear;
e) wood processing and production of wood products;
f) chemical production;
g) production of rubber and plastic products;
h) production of other non-metallic mineral products;
i) production of finished metal products;
j) production of machinery and equipment;
k) production of electrical equipment, electronic and optical equipment;
l) production of vehicles and equipment;
m) furniture production;
o) production of sports goods;
o) production of games and toys;
p) research and development;
c) education;
r) health care and social services;
s) activities of sports facilities;
t) other activities in the field of sports;
x) processing of secondary raw materials;
c) construction;
w) maintenance and repair of vehicles;
w) disposal of waste water, waste and similar activities;
y) transport and communication;
s) provision of personal services;
e) production of cellulose, wood pulp, paper, cardboard and products from them;
y) production of musical instruments;
i) production of various products not included in other groups;
i.1) repair of household goods and personal items;
i.2) management of real estate;
z.3) activities related to the production, distribution and screening of films;
z.4) activities of libraries, archives, club-type institutions (except for the activities of clubs);
z.5) the activities of museums and the protection of historical sites and buildings;
z.6) activities of botanical gardens, zoos and reserves;
z.7) activities related to the use of computers and information technology, with the exception of organizations and individual entrepreneurs specified in clauses 5 and 6 of this part;
z.8) retail trade in pharmaceutical and medical products, orthopedic products;
i.9) production of roll-formed steel profiles;
i.10) production of steel wire;
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 and oil products in the seaports of the Russian Federation, for the performance of the labor duties of a member of the ship's crew - in relation to the specified payments and remuneration; (Clause 9 as amended by Federal Law of 13.07.2015 N 213-FZ)
10) for payers of insurance premiums who pay 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 remunerations made to individuals, which, in accordance with Federal Law of 21 November 2011 N 323-FZ "On the basics of health protection 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 of 28.06.2014 N 188-FZ)
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 taxation system and carrying out activities in the field of social services for citizens, scientific research and development, education, healthcare in accordance with the constituent documents, 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 of this article; (Clause 11 was introduced by Federal Law of 03.12.2011 N 379-FZ; as amended by Federal Law of 28.11.2015 N 358-FZ)
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 the sale of products (works, services), preparation for the construction and operation of industrial, infrastructure, agricultural and other facilities, pre-design and design services (preparation of feasibility studies, design and development and other similar services);
14) for individual entrepreneurs applying the patent taxation system, with the exception of individual entrepreneurs engaged in the types of entrepreneurial activities 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 paragraph 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 (settlement) period from the sale of goods (works, services) and property rights for this type of activity, including income from the provision services for the sale of advertising spaces (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 funding received from the federal budget, the budgets of the constituent entities of the Russian Federation, local budgets for production support 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 accounting data 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, inter alia, on the basis of reports provided by organizations and individual entrepreneurs engaged in production, release (broadcast) and (or) publication of mass media (except for 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 paragraph 7 of part 1 of this article, for the production, release (broadcast) and (or) publication of mass media (except for mass media specializing in messages and materials of advertising and (or) of an erotic nature), as well as the maintenance of the register of these organizations and individual entrepreneurs by the federal executive body authorized by the Government of the Russian Federation and its transfer to the bodies controlling the payment of insurance premiums is determined by the Government of the Russian Federation. The specified register is transferred to the authorities for control over 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 they are included in the specified register.
1.3. If, according to the results of the reporting (settlement) period, the type of economic activity of a 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 rates of insurance premiums established by part 3.1 of this article from the beginning of the period in which such a discrepancy occurred or was excluded from this register, and the amount of insurance premiums is subject to restoration and payment to the budgets state off-budget funds in the prescribed manner.
1.4. The corresponding type of economic activity, provided for in paragraph 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 an organization or an individual entrepreneur specified in clause 8 of part 1 of this article is carried out in the manner prescribed by the federal executive body in charge of developing state policy and legal regulation in the field of social insurance. If, according to the results of the reporting (settlement) period, the main type of economic activity of an organization or an individual entrepreneur specified in paragraph 8 of part 1 of this article does not correspond to the declared main type of economic activity, such an organization or such an individual entrepreneur is deprived of the right to apply the established by parts 3.2 and (or) 3.4 of this Article, the rates of insurance premiums from the beginning of the reporting (settlement) period in which such a discrepancy occurred, and the amount of insurance premiums is subject to recovery and payment to the budgets of state extra-budgetary funds in the prescribed manner.
1.5. Information on cases of inconsistency of the activities of a non-profit organization (including a charitable organization) with the goals stipulated by its constituent documents, revealed by the results of the 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", it is submitted to the authorities overseeing the payment of insurance premiums in electronic form in the manner determined by the agreement on information exchange.
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 1of this article, the following rates of insurance premiums apply:
Name |
2012 - 2017 years |
||
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 Mandatory Health Insurance Fund |
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 yearfor payers of insurance premiums specified in paragraph 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 paragraph 9 of part 1 of this article, the following rates of insurance premiums apply:
3.4. During 2012 - 2018 yearsfor payers of insurance premiums specified in paragraphs 8, 10 - 12, 14 of part 1of this article, the following rates of insurance premiums apply:
3.5. During 2012 - 2013 for payers of insurance premiums specified in paragraph 13 of part 1 of this article, the following rates of insurance premiums apply:
4. The payers of insurance premiums specified in clause 4 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 following conditions:
2) application of a 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 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 shall be carried out, inter alia, on the basis of reports submitted by organizations operating in the field of information technology in accordance with Article 15 of this Federal Law. In the event that, based on the results of the reporting (settlement) period, in relation to the specified reporting (settlement) period, the organization does not fulfill at least one of the conditions established by Parts 2.1 or 2.2 of Article 57 of this Federal Law, and also in the event of its deprivation of its state accreditation, such organization is deprived of the right apply the rates of insurance premiums provided for in part 3 of this article from the beginning of the period in which such a discrepancy was admitted and (or) the state accreditation was canceled.
5.1. The payers of insurance premiums specified in clause 11 of part 1 of this article shall apply the rates of insurance premiums provided for by part 3.4 of this article, provided that at the end of the year preceding the year of the transition of the organization to pay insurance premiums at the rates of insurance premiums provided for in part 3.4 of this article, less than 70 percent of the sum of all the income of the organization for the specified period is in aggregate the following types of income:
1) income in the form of earmarked receipts for the maintenance of non-profit organizations and their conduct of statutory activities in accordance with paragraph 11 of part 1 of this article, determined in accordance with paragraph 2 of Article 251 of the Tax Code of the Russian Federation (hereinafter referred to as targeted income);
2) income in the form of grants received for the implementation of 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 - grants);
3) income from the implementation of types of economic activities specified in subparagraphs r - f, i.4 - i.6 of clause 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 accounting 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 is 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, based on the results of the billing period in relation to 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 rates of insurance premiums provided for in 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 volume of the organization's income, to verify compliance with the fulfillment of the conditions established by part 5.1 of this article, target receipts and grants received and not used by the organization based on the results of previous settlement periods are taken into account.
5.4. The payers of insurance premiums specified 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) the average number of employees, determined in accordance with the procedure 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 pay 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 of the expert council on technical and innovative special economic zones, created in accordance with Federal Law of July 22, 2005 N 116-FZ "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 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 responsible for the development of state policy and legal regulation in the field of creation and functioning of special economic zones in the territory of the Russian Federation, in electronic form in the manner determined by the agreement on information exchange. The specified information is transmitted to the authorities overseeing 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 accounting of the organization in accordance with article 248 of the Tax Code of the Russian Federation.
5.6. In the event that, based on the results of the reporting (settlement) period in relation to the specified reporting (settlement) 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 in part 3.5 of this article from the beginning the period in which non-compliance with the established conditions is revealed.
5.7. The list of documents submitted to the expert council for technical and innovative special economic zones to obtain an opinion confirming that the organization provides engineering services in the field of high technologies is approved by the federal executive body in charge of developing state policy and legal regulation in the field of creating and the 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, inter alia, 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 extra-budgetary funds in connection with the establishment of reduced rates of insurance contributions to payers of insurance contributions 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 by the said payers of 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 financial year by the federal law on the federal budget for the next financial year and planning period.
4) for business entities created 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 registration of notifications on the establishment of business entities is maintained by the federal executive body authorized by the Government of the Russian Federation and transferred to the body for control over 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 introduced paragraph 4 is set out in a new edition (Clause 4 as amended by Federal Law of 02.07.2013 N 185-FZ):
1.3. If, based on the results of the reporting (settlement) period, the type of economic activity of a Russian organization or individual entrepreneur specified in clause 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 rates of insurance premiums established by part 3.1 of this article from the beginning of the period in which such a discrepancy occurred or was excluded from this register, and the amount of insurance premiums is subject to restoration and payment to the budgets state extra-budgetary funds in the prescribed manner
1.4. The corresponding type of economic activity, provided for in paragraph 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 an organization or an individual entrepreneur specified in clause 8 of part 1 of this article is carried out in the manner prescribed by the federal executive body responsible for the development of state policy and legal regulation in the field of social insurance. If, according to the results of the reporting (settlement) period, the main type of economic activity of an organization or an individual entrepreneur specified in paragraph 8 of part 1 of this article does not correspond to the declared main type of economic activity, such an organization or such an individual entrepreneur is deprived of the right to apply the established by parts 3.2 and (or) 3.4 of this article, the rates of insurance premiums from the beginning of the reporting (settlement) period in which such a discrepancy occurred, and the amount of insurance premiums is subject to recovery and payment to the budgets of state extra-budgetary funds in the prescribed manner
1.5. Information on cases of inconsistency of the activities of a non-profit organization (including a charitable organization) with the goals stipulated by its constituent documents, revealed by the results of the 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", it is submitted to the authorities overseeing the payment of insurance premiums in electronic form in the manner determined by the agreement on information exchange (with amendments coming into force on January 1, 2012).
2. During 2012-2014 for the payers of insurance premiums specified in paragraphs of this article, the following rates of insurance premiums are applied
Name |
year 2012 |
2013-2014 years |
Pension fund of the Russian Federation |
||
Social Insurance Fund of the Russian Federation |
||
Federal Mandatory Health Insurance Fund |
3. During 2012-2019, for the payers of insurance premiums specified in part 1 of this article, the following insurance premium rates are applied (with changes taking effect from January 1, 2012):
Name |
2012-2017 years |
2018 year |
2019 year |
Pension fund of the Russian Federation |
|||
Social Insurance Fund of the Russian Federation |
|||
Federal Mandatory Health Insurance Fund |
3.1. During 2011 - 2014 for the payers of insurance premiums specified in this article, the following insurance premium rates are applied (with changes taking effect from 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 Mandatory Health Insurance Fund |
||||
Territorial compulsory health insurance funds |
3.2. During 2011, the following insurance premium rates are applied to payers of insurance premiums specified in this article (with changes taking effect from 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 insurance premium rates apply (with changes taking effect from January 1, 2013):
3.5. During 2012 - 2013, the following insurance premium rates are applied to the payers of insurance premiums specified in this article (with changes taking effect from January 1, 2012):
4. The payers of insurance premiums specified in this article shall apply the rates of insurance premiums provided for in 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 a simplified taxation system. 5. The payers of insurance premiums specified in this article shall 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, inter alia, on the basis of reports submitted by organizations operating in the field of information technology, in accordance with Article 15 of this Federal Law. In the event that, based on the results of the reporting (settlement) period in relation to the specified reporting (settlement) period, the organization does not fulfill at least one condition established by this Federal Law, and also in the event of its deprivation of 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 non-compliance was admitted and (or) the state accreditation was canceled (with changes coming from January 1, 2012). 5.1. The payers of insurance premiums specified in this article shall apply the rates of insurance premiums provided for in this article, provided that at the end of the year preceding the year of the transition of the organization to pay insurance premiums at the rates of insurance premiums provided for in this article, at least 70 percent of the total income of the organization for the specified period is made up in aggregate by the following types of income: 1) income in the form of earmarked receipts for the maintenance of non-commercial organizations and their conduct of 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 receipts); 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 - grants); 3) income from the implementation of the types of economic activities specified in subparagraphs, paragraph 8 of part 1 of this article (with amendments coming into force on January 1, 2012). 5.2. The amount of income is determined by the payers specified in this article, according to the tax accounting 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 this article is carried out, inter alia, on the basis of reports submitted by non-profit organizations in accordance with article 15 of this Federal Law (with amendments coming into force on January 1, 2012). 5.3. If, based on 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 are not met. ... When determining the amount of income of an organization to verify compliance with the fulfillment of the conditions established by this article, target receipts and grants received and not used by the organization based on the results of previous settlement periods are taken into account. . 5.4. The payers of insurance premiums specified in this article shall 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 based on 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 accordance with the procedure 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 this article, is at least 100 people; 3) the organization has received a positive opinion of the expert council on technical and innovative special economic zones, created in accordance with Federal Law of July 22, 2005 N 116-FZ "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 responsible for the development of state policy and legal regulation in the field of creation and functioning of special economic zones on the territory of the Russian Federation, in electronic form in the manner specified by the agreement on information exchange. The specified information is transmitted to the authorities overseeing 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 accounting of the organization in accordance with article 248 of the Tax Code of the Russian Federation (with amendments coming into force on January 1, 2012). 5.6. In the event that, based on the results of the reporting (settlement) period in relation to the specified reporting (settlement) 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 part 3.5 of this article from the beginning of the period, in which non-compliance with the established conditions is revealed (with amendments coming into force on January 1, 2012). 5.7. The list of documents submitted to the expert council for technical and innovative special economic zones to obtain an opinion confirming that the organization provides engineering services in the field of high technologies is approved by the federal executive body in charge of developing state policy and legal regulation in the field of creating and the functioning of special economic zones on the territory of the Russian Federation (with amendments coming into force on January 1, 2012). 5.8. Control over compliance with the requirements established by this article is carried out, inter alia, on the basis of reports submitted by organizations providing engineering services in accordance with Article 15 of this Federal Law (with amendments coming into force on January 1, 2012). 6. In 2011 - 2027, shortfalls in budget revenues of state extra-budgetary funds in connection with the establishment of reduced rates of insurance contributions to payers of insurance contributions 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 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 by the specified payers of 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 financial year by the federal law on the federal budget for the next financial year and planning period (with amendments coming into force on January 1, 2012). |
1. During the transition period, reduced rates of insurance premiums are applied to payers of insurance premiums specified in clause 1 of part 1 of this Federal Law:
1) for agricultural producers meeting the criteria specified in Article 346.2 of the Tax Code of the Russian Federation, for organizations of folk arts and 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 shall be submitted by the tax authorities to the bodies for control over the payment of insurance premiums in electronic form in the manner determined by the agreement on information exchange concluded between the federal executive body performing 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 agreement on information exchange concluded between the federal executive authority 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 of I, II or III groups - in relation to these payments and remuneration, for public organizations of disabled people, for organizations whose authorized capital consists entirely of contributions from public organizations of disabled people and in which the average number of persons with disabilities is at least 50 percent, and the share of the salary of persons with disabilities in the wages fund is at least 25 percent, for institutions created to achieve educational, cultural, health-improving, physical culture, 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 only 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 disabled people;
4) for business societies and business partnerships, the activity of which consists in the practical application (implementation) of the results of intellectual activity (programs for electronic computers, databases, inventions, utility models, industrial designs, selection achievements, topologies of integrated circuits, production secrets (know -how), the exclusive rights to which belong to the founders (participants) (including jointly with other persons) of such business entities, participants in such business partnerships - budget research institutions and autonomous scientific institutions or educational institutions of higher education that are budgetary institutions, autonomous institutions . The register of registration of notifications on the establishment of business entities and business partnerships is maintained by the federal executive body authorized by the Government of the Russian Federation and is submitted to the body for control over 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 who have entered into agreements with the management bodies of special economic zones on the implementation of technology-innovative activities and make payments to individuals working in a technology-innovative special economic zone or industrial-production special economic zone, for organizations and individual entrepreneurs, concluded agreements on the implementation of tourist and recreational activities and making payments to individuals working in tourist and recreational special economic zones, united by a decision of the Government of the Russian Federation into a cluster;
6) for organizations carrying out activities in the field of information technology (with the exception of organizations that have concluded agreements with the management bodies of special economic zones on the implementation of technical and innovative activities and make payments to individuals working in a technical and innovative special economic zone or industrial 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 production, publication (broadcast) and (or) publication of mass media (except for 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 recreation and entertainment, culture and sports - in terms of activities in the field of radio broadcasting and television broadcasting or activities of news agencies;
b) publishing and printing activities, replication of recorded information carriers - in terms of publishing newspapers or magazines and periodicals, including interactive publications;
8) for organizations and individual entrepreneurs applying the simplified taxation system, the main type of economic activity (classified in accordance with the All-Russian Classifier of Types of Economic Activity) is:
a) food production;
b) production of mineral waters and other non-alcoholic beverages;
c) textile and clothing production;
d) production of leather, leather goods and footwear;
e) wood processing and production of wood products;
f) chemical production;
g) production of rubber and plastic products;
h) production of other non-metallic mineral products;
i) production of finished metal products;
j) production of machinery and equipment;
k) production of electrical equipment, electronic and optical equipment;
l) production of vehicles and equipment;
m) furniture production;
o) production of sports goods;
o) production of games and toys;
p) research and development;
c) education;
r) health care and social services;
s) activities of sports facilities;
t) other activities in the field of sports;
x) processing of secondary raw materials;
c) construction;
w) maintenance and repair of vehicles;
w) disposal of waste water, waste and similar activities;
y) transport and communication;
s) provision of personal services;
e) production of cellulose, wood pulp, paper, cardboard and products from them;
y) production of musical instruments;
i) production of various products not included in other groups;
i.1) repair of household goods and personal items;
i.2) management of real estate;
z.3) activities related to the production, distribution and screening of films;
z.4) activities of libraries, archives, club-type institutions (except for the activities of clubs);
z.5) the activities of museums and the protection of historical sites and buildings;
z.6) activities of botanical gardens, zoos and reserves;
z.7) activities related to the use of computers and information technology, with the exception of organizations and individual entrepreneurs specified in clauses 5 and 6 of this part;
z.8) retail trade in pharmaceutical and medical products, orthopedic products;
i.9) production of roll-formed steel profiles;
i.10) production of steel wire;
9) for payers of insurance premiums who make 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 and oil products in the seaports of the Russian Federation, for the performance of labor duties of a member of the ship's crew - in relation to the specified payments and remuneration;
10) for payers of insurance premiums who pay 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 remunerations made to individuals, which, in accordance with Federal Law of 21 November 2011 N 323-FZ "On the basics of health protection 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 the simplified taxation system and carrying out activities in the field of social services for citizens, scientific research and development, education, healthcare in accordance with the constituent documents, culture and art (activities of theaters, libraries, museums and archives) and mass sports (with the exception of professional), 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 the sale of products (works, services), preparation for the construction and operation of industrial, infrastructure, agricultural and other facilities, pre-design and design services (preparation of feasibility studies, design and development and other similar services);
14) for individual entrepreneurs applying the patent taxation system - in respect of payments and remuneration accrued in favor of individuals engaged in the economic activity specified in the patent, with the exception of individual entrepreneurs engaged in the types of entrepreneurial activities specified in subparagraphs 19, 45 - 47 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 paragraph 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 (settlement) period from the sale of goods (works, services) and property rights for this type of activity, including income from the provision services for the sale of advertising spaces (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 funding received from the federal budget, the budgets of the constituent entities of the Russian Federation, local budgets for production support 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 accounting data 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, inter alia, on the basis of reports submitted by organizations and individual entrepreneurs engaged in the production, release (broadcast) and (or) publication of mass media (with the exception of mass media specialized 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 paragraph 7 of part 1 of this article, for the production, release (broadcast) and (or) publication of mass media (except for mass media specializing in messages and materials of advertising and (or) of an erotic nature), as well as the maintenance of the register of these organizations and individual entrepreneurs by the federal executive body authorized by the Government of the Russian Federation and its transfer to the bodies controlling the payment of insurance premiums is determined by the Government of the Russian Federation. The specified register is transferred to the authorities for control over 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 they are included in the specified register.
1.3. If, according to the results of the reporting (settlement) period, the type of economic activity of a 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 rates of insurance premiums established by part 3.1 of this article from the beginning of the period in which such a discrepancy occurred or was excluded from this register, and the amount of insurance premiums is subject to restoration and payment to the budgets state off-budget funds in the prescribed manner.
1.4. The corresponding type of economic activity, provided for in paragraph 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 an organization or an individual entrepreneur specified in clause 8 of part 1 of this article is carried out in the manner prescribed by the federal executive body in charge of developing state policy and legal regulation in the field of social insurance. If, according to the results of the reporting (settlement) period, the main type of economic activity of an organization or an individual entrepreneur specified in paragraph 8 of part 1 of this article does not correspond to the declared main type of economic activity, such an organization or such an individual entrepreneur is deprived of the right to apply the established by parts 3.2 and (or) 3.4 of this Article, the rates of insurance premiums from the beginning of the reporting (settlement) period in which such a discrepancy occurred, and the amount of insurance premiums is subject to recovery and payment to the budgets of state extra-budgetary funds in the prescribed manner.
1.5. Information on cases of inconsistency of the activities of a non-profit organization (including a charitable organization) with the goals stipulated by its constituent documents, revealed by the results of the 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", it is submitted to the authorities overseeing the payment of insurance premiums in electronic form in the manner determined by the agreement on information exchange.
2. During 2012 - 2014, the following insurance premium rates are applied to payers of insurance premiums specified in clauses 1 - 3 of part 1 of this article:
3. During 2012 - 2019 for payers of insurance premiums specified in clauses 4 - 6 of part 1 of this article, the following insurance premium rates are applied:
3.1. During 2011 - 2014, the following insurance premium rates are applied to payers of insurance premiums specified in clause 7 of part 1 of this article:
3.2. During 2011, the following insurance premium rates are applied to payers of insurance premiums specified in clause 8 of part 1 of this article:
3.3. During 2012 - 2027, the following insurance premium rates are applied to payers of insurance premiums specified in clause 9 of part 1 of this article:
3.4. During 2012 - 2018, the following insurance premium rates are applied to payers of insurance premiums specified in clauses 8, 10 - 12, 14 of part 1 of this article:
3.5. During 2012 - 2013, the following insurance premium rates are applied to payers of insurance premiums specified in clause 13 of part 1 of this article:
4. The payers of insurance premiums specified in clause 4 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 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 a 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 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, inter alia, on the basis of reports submitted by organizations operating in the field of information technology, in accordance with this Federal Law. In the event that, based on the results of the reporting (settlement) period in relation to the specified reporting (settlement) period, the organization does not fulfill at least one condition established by Parts 2.1 or 2.2 of this Federal Law, and also in the event of its deprivation of its state accreditation, such an organization is deprived of the right to apply tariffs insurance premiums provided for in part 3 of this article from the beginning of the period in which such a discrepancy was admitted and (or) the state accreditation was canceled.
5.1. The payers of insurance premiums specified in clause 11 of part 1 of this article shall apply the rates of insurance premiums provided for by part 3.4 of this article, provided that at the end of the year preceding the year of the transition of the organization to pay insurance premiums at the rates of insurance premiums provided for in part 3.4 of this article, less than 70 percent of the sum of all the income of the organization for the specified period is in aggregate the following types of income:
1) income in the form of earmarked receipts for the maintenance of non-profit organizations and their conduct of statutory activities in accordance with paragraph 11 of part 1 of this article, determined in accordance with paragraph 2 of Article 251 of the Tax Code of the Russian Federation (hereinafter referred to as targeted income);
2) income in the form of grants received for the implementation of 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 - grants);
3) income from the implementation of types of economic activities specified in subparagraphs r - f, i.4 - i.6 of clause 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 accounting 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 is carried out, inter alia, on the basis of reports submitted by non-profit organizations in accordance with this Federal Law.
5.3. If, based on the results of the billing period in relation to 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 rates of insurance premiums provided for in 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 volume of the organization's income, to verify compliance with the fulfillment of the conditions established by part 5.1 of this article, target receipts and grants received and not used by the organization based on the results of previous settlement periods are taken into account.
5.4. The payers of insurance premiums specified 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 based on 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 accordance with the procedure 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 pay 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 of the expert council on technical and innovative special economic zones, created in accordance with Federal Law of July 22, 2005 N 116-FZ "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 responsible for the development of state policy and legal regulation in the field of creation and functioning of special economic zones on the territory of the Russian Federation, in electronic form in the manner specified by the agreement on information exchange. The specified information is transmitted to the authorities overseeing 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 accounting of the organization in accordance with article 248 of the Tax Code of the Russian Federation.
5.6. In the event that, based on the results of the reporting (settlement) period in relation to the specified reporting (settlement) 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 in part 3.5 of this article from the beginning the period in which non-compliance with the established conditions is revealed.
5.7. The list of documents submitted to the expert council for technical and innovative special economic zones to obtain an opinion confirming that the organization provides engineering services in the field of high technologies is approved by the federal executive body in charge of developing state policy and legal regulation in the field of creating and the 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, inter alia, 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 extra-budgetary funds in connection with the establishment of reduced rates of insurance contributions to payers of insurance contributions 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 by the specified payers of insurance premiums 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:- Inspections of payers of insurance premiums and banks
5. In order to control the reasonableness 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 overseeing 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 the Pension Fund, FSS, MHIF» All about insurance premiums »Useful articles» Article 8 of the Federal Law 212-ФЗ
Attention! since 2017 A new Section XI Insurance Contributions to the Tax Code of the Russian Federation was introduced.
See the full text of the Federal Law of 07.24.2009. No. 212-FZ
Article 8. Base for calculating insurance premiums for payers of insurance premiums making payments and other remuneration to individuals
1. The base for calculating insurance premiums for payers of insurance premiums specified in subparagraphs "a" and "b" of clause 1 of part 1 of Article 5 of this Federal Law is determined as the amount of payments and other remuneration provided for by Part 1 of Article 7 of this Federal Law, accrued payers of insurance contributions for the billing period in favor of individuals, except for 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 sum of payments and other remunerations provided for by Part 2 of Article 7 of this Federal Law for the settlement 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 shall 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.
For reference:
The base for calculating insurance premiums, taking into account its indexation, for each individual is set in an amount not exceeding:
- from January 1, 2014 - 624,000 rubles (Resolution 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 10.12.2012 N 1276);
- from January 1, 2012 - 512,000 rubles (Resolution of the Government of the Russian Federation of November 24, 2011 N 974);
- from 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 for 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. Insurance premiums are not levied on the amounts of payments and other remuneration in favor of an individual in excess of the maximum value of the base for calculating insurance premiums established for the relevant financial year, determined on an accrual basis from the beginning of the billing period, unless otherwise provided by this Federal Law.
(as amended by Federal Laws of 03.12.2011 N 379-FZ, of 28.12.2013 N 421-FZ)
For reference:
Part 5 provisions of this article shall not apply when calculating insurance premiums at additional tariffs 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 clauses 1 - 18 of part 1 of article 27 of the Federal Law of 17.12.2001 N 173-FZ (part 3 of Article 33.2 of the Federal Law of 15.12.2001 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 average wages in the Russian Federation, unless otherwise provided by this Federal Law. The size of the specified limit value of the base for calculating insurance premiums is determined and established by the Government of the Russian Federation. The size of the limit 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 to the full thousand rubles, and the amount less than 500 rubles is discarded.
(part 5 as amended by
OKVED for the application of clause 8, part 1 of article 58 No. 212-FZ of 24.07.2009
Federal Laws dated 16.10.2010 N 272-FZ, dated 28.12.2013 N 421-FZ)
5.1. For payers of insurance contributions specified in clause 1 of part 1 of Article 5 of this Federal Law, for the period 2015 - 2021, the maximum size of the base for calculating insurance contributions 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 certain for the corresponding year, the size of the average wage in the Russian Federation, increased twelve times, and the following increasing coefficients applied to it for the corresponding financial year:
The size of the multiplying coefficients |
The size of the specified limit value of the base for calculating insurance premiums shall be rounded up to full thousand rubles in the manner prescribed by part 5 of this article.
(Part 5.1 is introduced by Federal Law No. 421-FZ, dated 28 December 2013)
5.2. The limit value of the base for calculating insurance contributions for compulsory pension insurance paid to the Pension Fund of the Russian Federation established by part 5.1 of this article is subject to annual indexation from 2022 (from January 1 of the corresponding year) in the manner prescribed by part 5 of this article.
(Part 5.2 is introduced by Federal Law No. 421-FZ, dated 28 December 2013)
6. When calculating the basis 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 under state regulation of prices (tariffs) for these goods (works, services) based on state regulated retail prices. In this case, the cost of goods (works, services) includes the corresponding amount of value added tax, and for excisable goods, the corresponding amount of excise taxes.
7. The amount of payments and other remuneration taken into account when determining the basis for calculating insurance contributions in the part related to the author's order agreement, the agreement on the alienation of the exclusive right to works of science, literature, art, publishing license agreement, 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 actually produced and the documented expenses associated with generating such income. If these expenses cannot be documented, they are accepted for deduction in the following amounts:
Name |
Cost rates (as a percentage of the amount of accrued income) |
Creation of literary works, including for 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, decorative and applied and design art, easel painting, theater and film decorative art and graphics, made in various techniques |
|
Creation of audiovisual works (video, television and film) |
|
Musical creation: |
|
musical and stage works (operas, ballets, musical comedies), symphonic, choral, chamber works, works for wind orchestra, original music for film, television and video films and theatrical performances |
|
other pieces of music, including |
|
Performing works of literature and art |
|
Creation of scientific papers and developments |
|
Discoveries, inventions and creation of industrial designs (percentage of the amount of income received in the 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 standard.
For reference:
Article 5. Payers of insurance premiums (Federal Law of 24.07.2009 N 212-FZ (as amended and supplemented, entered into force on 03.01.2014))
1. Payers of insurance contributions are policyholders 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 in connection with the adoption of the Federal Law of 03.07.2016 No. 250-FZ. At the same time, the Social Insurance Fund of the Russian Federation (hereinafter - the Fund) continues to monitor for the correctness of calculation, completeness and timeliness of payment (transfer) of insurance premiums payable to the Fund, for accounting (settlement) periods that expired before January 1, 2017, in accordance with the procedure in effect prior to the entry into force of this Federal Law (Art. 20 of Law No. 250-FZ).
In accordance with Federal Law No. 212-FZ of July 24, 2009 "On Insurance Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, Federal Mandatory Medical Insurance Fund", the payer of insurance contributions is responsible for non-performance or improper performance of those 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 submission to the control body of the established reporting, as well as for refusal to submit or non-submission to an official of the control body of the documents necessary to control the payment of insurance premiums.
Failure to submit a calculation for accrued and paid insurance premiums (Art.
46 of Law No. 212-FZ)
1. Failure to submit by the payer of insurance premiums within the time period 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 entails the collection of a fine in the amount of 5 percent of the amount of insurance premiums calculated to be paid for the last three months of the reporting (estimated ) period, for each full or incomplete month from the date set for its submission, but not more than 30 percent of the indicated amount and not less than 1,000 rubles.
Payers of insurance premiums quarterly submit to the territorial body of the Social Insurance Fund of the Russian Federation at the place of their registration the calculation of the accrued and paid insurance premiums (Form 4-FSS), then - the 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 of part 9 of article 15 of Law No. 212-FZ),
2. Failure to comply with the procedure for submitting a 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 shall result in a fine of 200 rubles.
Payers of insurance premiums, who have the average number of individuals, in favor of whom payments and other remuneration 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 control over the payment of insurance premiums in the formats and in the manner established by the body for control over the payment of insurance premiums, in the form of electronic documents signed with an enhanced qualified electronic signature. Payers of insurance premiums and newly created organizations (including during reorganization), in which the average number of individuals, in favor of whom payments and other remuneration 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 of article 15 of Law No. 212-FZ).
Non-payment or incomplete payment of insurance premiums
(Art. 47 of Law No. 212-FZ)
1. Failure to pay 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 result in a fine of 20 percent of the unpaid amount of insurance premiums.
2. The acts provided for by part 1 of this article, committed intentionally, shall entail the recovery of a fine in the amount of 40 percent of the unpaid amount of insurance premiums.
Refusal or non-submission to the body controlling the payment of insurance premiums the documents necessary to control the payment of insurance premiums (Art. 48 of Law No. 212-FZ)
Refusal or non-submission by the payer of insurance premiums in due time to the body controlling the payment of insurance premiums documents (copies of documents) provided for by this Federal Law, or other documents necessary to monitor the correctness of calculation, completeness and timeliness of payment (transfer) of insurance premiums, entails collection of a fine in the amount of 200 rubles for each document not submitted.
The official of the body controlling the payment of insurance premiums conducting the audit, has the right to demand from the inspected person the documents necessary for inspection. The request for the submission of documents can be handed over to the head (authorized representative) of the organization or an individual (legal or authorized representative) personally against receipt, sent by registered mail or transmitted electronically via telecommunication channels. If the specified request is sent by registered mail, it is considered received after six days from the date of sending the certified mail (Part 1 of Art. 37 of Law No. 212 - FZ).
12 August 2018 07:05 PM :: Federal Law of August 3, 2018 N 300-FZ "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 of August 3, 2018 N 300-FZ "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 Article 1 Article 5 of part one of the Tax Code of the Russian Federation (Collected Legislation of the Russian Federation, 1998, N 31, Art. 3824; 1999, N 28, Art. 3487; 2001, 53, Art. 5026; 2004, N 31, Art. 3231; 2006, N 31, Art. 3436; 2008, N 48, Art. 5519; 2013, N 30, Art. 4081; 2016, N 18, Art. 2506; N 22, Art. 3092; N 27, Art. 4176) shall be supplemented with clause 4.2 of the following content: "4.2. Provisions of acts of legislation 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 the payment of 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 to the execution of the agreement and activities concluded in accordance with 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 of Vladivostok" are applied until the end of the tax period for the relevant tax and (or) the settlement period for insurance premiums, in which ten years have elapsed from the date the taxpayer (payer of insurance premiums) 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, provided that that such acts of legislation on taxes and fees entered into force after receiving the appropriate status. " Article 2 Introduce into part two of the Tax Code of the Russian Federation (Collected Legislation of the Russian Federation, 2000, N 32, Art. 3340; 2016, N 27, Art. 4176; N 49, Art. 6844; N 52, Art. 7497; 2017, N 1, Art. 16; N 49, Art. 7307, 7325; 2018, N 1, Art. 20; N 18, Art. 2565) the following changes: 1) Subclause 7 of Clause 1 of Article 422 shall be stated as follows: "7 ) the cost of travel of an employee to the place of vacation use and back and the cost of carriage of luggage weighing up to 30 kilograms, as well as the cost of travel of non-working members of his family (husband, wife, minor children actually living with the employee) and the cost of carriage of luggage by them, paid by the payer of insurance premiums persons working and living in the Far North and equivalent localities, in accordance with the legislation of the Russian Federation, legislative acts of the constituent entities of the Russian Federation, decisions of representative bodies of local self-government, labor contracts and (or) collective dogs ovory. In the case of using leave 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 baggage 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 the international airport, where the employee and non-working members of his family undergo border control at the checkpoint across the State Border of the Russian Federation; "; 2) in Article 427: a) paragraph 10 shall be amended as follows:" 10. The payers specified in subparagraph 11 of paragraph 1 of this article shall apply the reduced rates of insurance premiums provided for by subparagraph 5 of paragraph 2 of this article within ten years from the day they receive the status of a participant in a free economic zone starting from the 1st day of the month following the month, in which they received this status. The reduced rates of insurance premiums specified in subparagraph 5 of paragraph 2 of this article shall be applied to the participants of the free economic zone who received such a status no later than three years from the date of the creation of the corresponding free economic zone. For payers who have lost the status of a member of the free economic zone, the reduced rates of insurance premiums provided for by 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) add paragraph 10.1 of the following content: "10.1. The payers specified in subparagraphs 12 and 13 of paragraph 1 of this article apply the reduced rates of insurance premiums provided for by subparagraph 5 of paragraph 2 of this article within ten years from the day they receive the status of a resident of the territory of advanced social and 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 is understood as a place created for the first time by a resident of the territory of advanced socio-economic development or a resident of the free port of Vladivostok in the execution of an agreement on the implementation of activities concluded in accordance with Federal Law of December 29, 2014 N 473-FZ "On Territories advanced socio-economic development in the Russian Federation "or Federal Law of July 13, 2015 N 212-FZ" On the free port of Vladivostok "(hereinafter in this paragraph - the agreement on the implementation of activities). In this case, an individual employed in a new workplace is a person who has entered into an employment contract with a resident of the territory of priority 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 facilities fixed assets created as a result of the execution of an agreement on the implementation of activities. The federal executive body that maintains the register of residents of the free port of Vladivostok in accordance with Federal Law No. 212-FZ of July 13, 2015 "On the Free Port of Vladivostok" is an organization recognized as a management company in accordance with Federal Law No. 473 of December 29, 2014 -FZ "On territories of advanced socio-economic development in the Russian Federation", the federal executive body 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 ", submit to the tax authorities in the manner determined by the agreement on information exchange, information on the receipt and loss of the status of a resident of the territory of advanced social and economic development or the status of a resident of the free port of Vladivostok by the payer of insurance contributions, as well as information on changes the list of payer's jobs related to new jobs. For payers who have lost 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, the reduced rates of insurance premiums provided for by subparagraph 5 of paragraph 2 of this article shall not be applied 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 Federal Law No. 212-FZ dated 24.07.2009
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 advanced socio-economic development (with the exception of a resident of the territory of advanced socio-economic development located in the territory of the Far Eastern Federal District), who received such a status no later than 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 advanced socio-economic development located in the territory of the Far Eastern Federal District, a resident of the free port of Vladivostok, who received the corresponding 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 social and economic development, located in 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 clause 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 also apply to residents of territories of advanced socio-economic development, residents of the Free Port of Vladivostok, who received the appropriate status before January 1, 2019. 4. Effect of the provisions of clause 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 the legal relationship that arose from June 26, 2018. President of the Russian Federation V. Putin Moscow, Kremlin August 3, 2018 N 300-FZ
Legal Center of the IVV Ministry of Internal Affairs of Russia www.nashyprava.ru
Who makes what contributions to the Pension Fund? How are these funds distributed? These issues concern not only employers, but also individual entrepreneurs and employees. That is, each of us, because the amount of contributions to the Pension Fund directly determines the amount of pensions in the future. It is a good idea to check the reliability of your employer in terms of paying contributions.
Until 2010, a unified social tax was established in Russia. After 01.01.2010, instead of paying such a tax, mandatory insurance contributions were introduced into state funds: Pension, social insurance, compulsory health insurance. Contributions 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 contributions 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, legal, and organizational) to ensure pension payments in the future (from the concept of a pension as compensation for earnings) - an old-age labor pension, a disability pension, a loss of a breadwinner, a funded pension, etc. At the same time, the payment of some social benefits (compensation for funerals), fixed payments to pension (size of pensions) are also provided from insurance contributions.
The following are obliged to make contributions to the Pension Fund:
- organizations that make payments under labor and paid (for remuneration) civil law contracts to individuals;
- individual entrepreneurs: for themselves and those persons to whom they have made payment of funds or otherwise made payment for labor, work, services under any kind of contracts;
- individuals, if they made payments under contracts and in the case when they are not individual entrepreneurs;
- lawyers, notaries and other categories of self-employed citizens (a member of a peasant farm) - 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 based on the salary, bonuses, and the regional coefficient of the employee, insurance contributions are not included in wages.
Article 8 of the Federal Law of July 24, 2009. No. 212-FZ
That is, the employee receives wages net of personal income tax. And in the FIU, the payer also pays based on income, but does not deduct this amount directly from the salary.
The actual amount of contributions to the FIU depends on the category of the payer. For organizations that are on the general tax regime, i.e. for the majority, in 2016 this amount will be 22%. And plus 10% if the base size (total income) is more than 796,000 rubles. This is for every employee. In 2017, this base is likely to change in accordance with the annually adopted decree of the Government of the Russian Federation 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 the simplified taxation system will pay 20%, as do individual entrepreneurs for each employee.
Additional rates of insurance contributions to the Pension Fund have been introduced for employers who have jobs with harmful and hazardous industries, i.e. in favor of persons entitled to a preferential pension. The rate is determined based on the assessment of working conditions and the assigned class.
Deductions must be made before the 15th day of each month (payment is made for the previous month).
The self-employed population pays a fixed contribution to the FIU for themselves. In 2016, it is 19,356.48 kopecks. + 1% from the amount of his income over 300,000 rubles. Such payment is made until 31.12.2016 by each individual entrepreneur, lawyer, private notary, etc.
How to check the amount of contributions to 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 using SNILS.
Pension deductions formed 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 at the place of residence in person. You must have a SNILS and a passport with you. Another person can find out information only with the appropriate power of attorney.
When checking contributions to the Pension Fund, remember that at present 16% of contributions are taken into account on the personal account, and if a funded pension is formed, 10% for the insurance part and 6% for the funded one (in 2016, all employees have 16% in connection 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 of July 24, 2009 (hereinafter referred to as Law No. 212-FZ), from January 1, 2012, the list of insurance premium payers entitled to apply reduced insurance premium rates for mandatory social insurance in case of temporary disability and in connection with maternity. In the article by L.P. Fomicheva (auditor) analyzes who is entitled to a reduced tariff, what conditions must be met, taking into account the official explanations of the Ministry of Health and Social Development. The methodologists of the 1C company give recommendations on how to set up the 1C: Salary and personnel management 8 program to apply a reduced tariff.
Reduced insurance rates in 2012 may be applied by the following payers of insurance premiums (part 1 of article 58 of Law No. 212-FZ):
- agricultural producers;
- organization of folk arts and crafts;
- family (tribal) communities of the indigenous small-numbered peoples of the North, engaged in traditional economic sectors;
- organizations and individual entrepreneurs who apply the Unified Agricultural Tax;
- organizations, entrepreneurs and citizens who pay remuneration to disabled people of I, II or III groups, in relation to such payments;
- public organizations of disabled people;
- organizations, the authorized capital of which consists entirely of the contributions of public organizations of the disabled, if the requirements on the number of disabled people and the share of their wages in the wages fund are met;
- institutions that were created to achieve socially significant goals, as well as to provide legal and other assistance to disabled people, disabled children and their parents, if the only owner of the property of the institution is a public organization of disabled people;
- residents of technology-innovative and tourist-recreational special economic zones (hereinafter - SEZ);
- business societies 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 operate in the field of mass media;
- policyholders who use the simplified tax system and whose main activity is specified in paragraph 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 paragraph 11 of part 1 of article 58 of Law No. 212-FZ;
- charitable organizations using the simplified tax system;
- pharmacy organizations that pay UTII and individual entrepreneurs licensed 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 in a project to carry out research, development and commercialization of their results in the Skolkovo innovation center.
Specific rates of insurance premiums for new categories of policyholders are given in Appendix No. 1 to the letter of the FSS RF dated 10.02.2012 No. 15-03-11 / 08-1395.
Simplifiers, whose type of activity is indicated in sub. 8 p. 1 art. 58 of Law No. 212-FZ
Organizations and entrepreneurs using the simplified tax system, whose main type of economic activity according to OKVED coincides with the one specified in subparagraph 8 of paragraph 1 of Article 58 of Law No. 212-FZ, as in 2011, can pay contributions to non-budgetary 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 Pension Fund of Russia 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, the premiums go to the insurance part in full (of which 4% is the joint 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% is the joint part, 10% is the 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, in clause "u", clause 8, part 1 of article 58 of Law No. 212-FZ, only auxiliary and additional transport activities were indicated);
- retail trade in pharmaceutical and medical goods, orthopedic products (subparagraph "i.8", clause 8, part 1, article 58 of Law No. 212-FZ);
- production of bent steel profiles (subparagraph "i.9", paragraph 8, part 1 of article 58 of the Law No. 212-FZ);
- production of steel wire (sub-clause "Ya.10" clause 8, part 1, article 58 of Law No. 212-FZ).
For the possibility of applying preferential rates, new categories of beneficiaries should pay attention to the OKVED codes declared as the main type of activity.
For example, for the type of activity "retail sale of pharmaceutical and medical goods, orthopedic products" they should be as follows:
- retail trade in pharmaceutical products - 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 of pharmaceutical and medical goods, cosmetic and perfumery goods". This group also includes other codes of activities, however, reduced tariffs can only be applied by “simplified” employees who carry out activities with OKVED codes 52.31 and 52.32.
The section "Transport and communications" 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 applied reduced rates.
The rules for determining the main type of activity in 2012 did not change. As before, the activity is recognized as the main one if the share of income from it is at least 70% of the total amount of the insured's income, 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). 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 indicates that when calculating the total volume of income, all income of the payer should be summed up (including 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 sum up only the income from the sale of products (services) in the implementation of the corresponding 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 provided for this type of activity), then insurance contributions to state extra-budgetary funds are paid at a reduced rate for payments to all employees, including those employed in activities transferred to the payment of UTII.
The main type of activity is confirmed in RSV-1 (approved by the order of the Ministry of Health and Social Development of Russia dated March 15, 2012 No. 232n). In it, in order to confirm the legality of the application of each benefit, the policyholders fill out their subsections in Section 3 "Calculation of compliance with the conditions for the right to apply a reduced tariff for the payment of insurance premiums." In particular, for those policyholders who apply benefits under sub. 8 p. 1 of 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 rates of insurance premiums not only from the beginning of the calendar year, but also after the expiration of any reporting period. Moreover, it may happen that only by the end of the year the proceeds from the privileged type of activity will reach the required 70% value. And, despite this, the policyholder will be entitled to apply a reduced rate of insurance premiums from the beginning of the reporting (settlement) period, that is, from January 1.
Meanwhile, the use 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 and switched to the general taxation regime from the beginning of the quarter in which the discrepancy occurred. the established requirements (clause 4 of article 346.13 of the Tax Code of the Russian Federation). Accordingly, automatically in such a situation, the policyholder loses the ability to pay off-budget funds at reduced rates. Moreover, as the specialists of the Ministry of Health and Social Development of Russia pointed out in letters dated November 24, 2011 No. 5004-19 and dated September 16, 2011 No. 3344-19, 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 the excess of the maximum income allowed in the special regime, in the calculation of the RSV-1 PFR for 2012, it must fill out two Sections 2. In one of them, in fact, will reflect the data for the first quarter, when the reduced premium rate was applied. In the second - for the second quarter, when contributions were calculated according to the general tariff.
You can also lose the right to apply the benefits if you lose the total amount of income from the preferential main 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 rates 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 the billing period is a year, the amount of contributions must be restored and transferred to the budget from the beginning of the year (letter from the Ministry of Health and Social Development of Russia dated 09.15.2011 No. 3333-19). At the same time, since 2012, no penalties have been provided (parts 1.3, 1.4, 5, 5.3, 5.6 of article 58 of the Federal Law of 24.07.2009 No. 212-FZ).
If the share of the main activity "returns to normal" at the end of the next reporting period, the policyholder regains the right to apply a reduced tariff directly from the beginning of the year. The recalculation of contributions in such a situation will be carried out by the "special regime" in their favor. The resulting surplus should be returned or credited to the upcoming payments in the manner prescribed by Article 26 of Law No. 212-FZ. Thus, the final rate of insurance premiums to be applied by the "simplified" is determined just at the end of the year.
When filling out the current RSV-1 report form, the simplified person should take into account the following.
If the simplified person 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 the RSV-1 PFR for 2012 the company and Business employers must complete one Section 2 with tariff code "07". Such "simplified" pay contributions at the rate of 20% only to the Pension Fund of Russia.
If the threshold of 70% of income by the “simplified” at the end of the year has not been overcome, then they refer to the payers applying the basic tariff and constitute one Section 2 with the tariff code “52”. Recall that in 2012, such simplified people pay insurance premiums at the general rate: 22% in the Pension Fund, FFOMS - 5.1%, FSS - 5.9%.
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 of the PF RF dated 04/26/2011 No. TM-30-25 / 4492).
The letter of the Department of Tax and Customs and Tariff Policy of the Ministry of Finance of Russia dated 01.06.2012 No. 03-11-06 / 3/39 draws attention to the fact that reduced rates of insurance premiums are applied only to activities taxed within the framework of the preferential “simplified taxation”. 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 applying preferential rates have the right not to charge insurance premiums on payments to employees that exceed the maximum tax base (in 2012 - 512,000 rubles).
Other organizations on the simplified tax system
In 2012-2013, a number of simplified persons 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 Federal Law No. 212-FZ of 24.07.2009). Among them:
- non-profit organizations, with the exception of state (municipal) institutions, that apply the simplified tax system and carry out activities in the fields of social services for the population, research and development, education and health care, culture and art (theaters, libraries, museums and archives) in accordance with the constituent documents, and also in the field of mass sports (except professional). The privilege is established by paragraph 11 of part 1 of article 58 of Law No. 212-FZ. For the legality of its application in the new RSV-1 PFR form, these organizations will fill out section 3.7. Section 2 they will fill out with the code "12";
- charitable organizations using the simplified tax system (clause 12, part 1 of article 58 of Law No. 212-FZ). These organizations will complete Section 2 of the new RSV-1 form with the code “13”.
Such organizations will be able to use the reduced tariff, provided that at the end of the year preceding the year of the organization's transition to the payment of insurance premiums at reduced tariffs, at least 70% of the sum of all its income for the specified period should be in aggregate the following types of income:
- in the form of earmarked income for the maintenance of NPOs and their conduct of 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 Premiums 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 "p" - "f", "i.4" - "i.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 care and social services; activities of sports facilities; other activities in the field of sports; activities of libraries, archives, club-type institutions (except for the activities of clubs); the activities of museums and the protection of historical sites and buildings; activities of botanical gardens, zoos and reserves.
The condition on the share of income must be met based on the results 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 corresponding tariffs are used (part 1 of article 10, part 5.3 of article 58 of Law No. 212-FZ).
Income is determined according to the tax accounting data of the organization 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 non-compliance was admitted (part 5.3 of article 58 of the Federal Law of 24.07.2009 No. 212-FZ).
Another privileged category, new in 2012, is UTII taxpayers: pharmacy organizations and entrepreneurs licensed for pharmaceutical activities... They received the right to calculate insurance premiums at reduced rates, but only in relation to payments and remunerations made to individuals in connection with the implementation of pharmaceutical activities (subparagraph 10 of paragraph 1 and paragraph 3.4 of article 58 of Law No. 212-FZ). They also pay contributions in 2012-2013 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 24.07.2009 No. 212-FZ). These organizations will complete Section 2 of the new RSV-1 form with the code “11”.
As for pharmacy organizations, in accordance with the provisions of Federal Law No. 61-FZ dated 12.04.2010, a pharmacy organization is an organization, a structural subdivision of a medical organization engaged in retail trade in 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 specially noted. It should be said that the presence of a license for pharmaceutical activities is a prerequisite for carrying out such activities, established on the basis of Federal Law No. 61-FZ dated 12.04.2010.
The regulation on the licensing of pharmaceutical activities was approved by the Decree of the Government of the Russian Federation of December 22, 2011 No. 1081. The consolidated register of licenses is maintained by the Federal Service for Surveillance in Healthcare and Social Development. In accordance with this regulation, 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 medicinal products for medical use;
- transportation of medicines for medical use;
- transportation of medicines for medical use;
- retail trade in medicinal products for medical use;
- dispensing of medicinal products for medical use;
- manufacturing 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 medicines for veterinary use;
- storage of medicinal products for veterinary use;
- transportation of medicines for veterinary use;
- transportation of medicinal products for veterinary use;
- retail trade in medicinal products for veterinary use;
- dispensing of medicinal products for veterinary use;
- manufacturing of medicinal products for veterinary use.
By letter dated 25.04.2012 No. 15-03-18 / 08-4703, the FSS of the Russian Federation sent for use in its work clarifications to the Ministry of Health and Social Development of Russia, including a letter from the Ministry of Health and Social Development of Russia dated 13.04.2012 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. The workers engaged in pharmaceutical activities include, in particular, persons who have received a 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 from the Ministry of Health and Social Development of the Russian Federation of April 3, 2012 N 743-19). Such pharmacies apply during 2012-2013 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 RF - 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 trade in pharmaceutical and medical products, orthopedic products" and at the same time be a pharmacy organization using UTII... What privilege should 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 PFR office with questions.
But you can try to speculate on this topic and make a decision taking into account the characteristics of a particular insured.
Firstly, both benefits provide the same tariff - 20% contributions only to the FIU.
Secondly, the conditions for applying the privilege should be fulfilled. According to the first privilege, you need to apply the simplified tax system and have at least 70% revenue from this type of activity, and according to the second, apply UTII for this type of activity.
Here it is necessary, in our opinion, to take into account the prevailing type of revenue. If the condition under the simplified tax system in relation to 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 borne in mind that with an exemption on the simplified tax system, it is possible to apply the privilege in relation to all payments, and with UTII - only in relation to payments to employees who work within the framework of pharmaceutical activities taxed with UTII.
At the same time, a situation may arise when a pharmacy selling drugs in retail applies UTII, and applies a general taxation regime for dispensing free drugs to beneficiaries. According to the explanations 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 release of free medicines and UTII.
For pharmacists who dispense free drugs, the pharmacy may apply a reduced rate. And if pharmacy workers 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 must be applied for each share of the salary.
In a letter from the Ministry of Health and Social Development of Russia dated 10.07.2012 No. 1762-17, the department confirmed the position that free dispensing of drugs is not a separate type of activity. Therefore, the pharmacy has the right to apply the exemption 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 the retail trade of medicines are located on UTII, and other pharmaceutical activities, for example, the manufacture of medicines and their sale at OSNO, then the organization has the right to apply a reduced rate of insurance premiums in relation to payments for all employees employed in pharmaceutical activity, despite the applicable tax system.
Combination of STS and UTII
In practice, organizations often combine various taxation regimes, in particular the STS and UTII. In this regard, the question arises: can an insured applying the simplified tax system and meeting the "preferential" requirements apply reduced rates of insurance premiums if he is also a payer of UTII for another type of activity?
Letter of the Ministry of Finance of Russia dated July 26, 2012 No. 03-11-06 / 3/55 deciphers the accounting procedure for employees employed in each type of activity for taxpayers who provide household services to the population (UTII) and carry out other activities (STS).
They must keep separate records of employees. Moreover, if the same employees participate in these activities, that is, it is impossible to ensure separate accounting of employees, then when calculating UTII, the total number of employees in all types of activities is taken into account.
In some cases, the amount of expenses on insurance premiums cannot be distributed among types of entrepreneurial activity, for example, for employees simultaneously employed in areas of activity subject to different tax regimes (administrative and managerial personnel). 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 corresponding special regimes (letters of the Ministry of Finance of Russia dated 17.02.2011 No. 03-11-06 / 3/22, dated 10.11.2011 No. 03-11-06 / 2/157). Note: in this context, we are talking specifically about the amounts of contributions, which are calculated from the entire salary of the employee, regardless of what type of activity he takes part in. The distribution of contributions is made in the same manner as the division of “general” expenses between types of activities, which should be fixed in the accounting policy.
In this regard, the amount of tax payable 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 activities (letter of the Ministry of Finance of Russia dated 20.10.2011 No. 03-11-06 / 2/143).
If disabled people work
A situation may arise when an organization has the right 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 already at others, which are intended specifically for disabled people ... The question arises, what tariff to apply in relation to payments made to disabled workers: reduced "simplified" or "disabled"?
This question 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 boiled down to the following. If an organization uses the simplified tax system and uses preferential rates of contributions specified in part 3.2 of Article 58 of Law No. 212-FZ, and also makes payments to disabled people of I, II or III groups, then insurance premiums for these payments are calculated at lower rates established by Part. 2 tbsp. 58 of Law No. 212-FZ. In other words, in relation to payments to disabled people, the “disabled” tariff is applied as a lower one.
And since 2012, the tariffs for simplified beneficiaries have become lower (20%) than the tariffs for payments to people with disabilities (20.2%). Therefore, for the disabled, the simplified insurance premiums are overstated.
The Ministry of Health and Social Development of Russia considered this dilemma in letters dated 03.15.2012 No. 19-6 / 3012573-1842 and dated 24.07.2012 No. 17-3 / 39. According to the department, if a company applies a lower tariff for payments in favor of all employees, then it has the right to apply it to people with disabilities. In connection with the release of these clarifications, the company has the right to recalculate insurance premiums paid earlier to extra-budgetary funds and refund the overpayment or offset it against forthcoming payments / repayment of arrears in fines and fines for the corresponding contributions.
But if the right to a reduced tariff is lost, all employees will have to recalculate payments at normal tariffs. 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 rates in "1C: Salary and personnel management 8"
In order to keep records with the use of reduced tariffs in the 1C: Salary and Personnel Management 8 program, you need to make the appropriate settings Accounting parameters. On Bookmark Tax accounting you should choose a taxation system (Fig. 1).
Figure: one
On a bookmark Insurance premiums select the appropriate tariff (Fig. 2).
![](https://i2.wp.com/buh.ru/upload/materials/8fe/8fe3109fb68bac10ee23eaff728accb3.gif)
Figure: 2
Subsequently, when calculating insurance premiums in accordance with the selected scale, the entire calculation will be made and, accordingly, "salary" reporting will be formed.
As already mentioned above, at present there is no explanation 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 STS and UTII (for example, a pharmaceutical organization that uses the STS and pays UTII). It is not clear how to apply benefits for the payment of insurance premiums, how to allocate the work of employees (within the UTII or related to pharmaceutical activities) and determine the basis for calculating insurance premiums for the application of benefits for the payment of insurance premiums. Before the release of the explanations of the Ministry of Health and Social Development, the following accounting option is proposed.
In "1C: Salary and Personnel Management 8" there is an opportunity to manage charges. In document Calculation of insurance premiums on bookmarks Main accruals and Add. accruals a special field is provided UTII, which allows you to highlight the charges taken into account when calculating UTII (Fig. 3).
![](https://i1.wp.com/buh.ru/upload/materials/130/13029f588f8676b2bda707a3f629a136.gif)
For employees of a pharmaceutical organization, set the flag Labor of pharmacists is used in the accounting parameters settings on the tab Calculation of insurance premiums (fig. 4) .
![](https://i1.wp.com/buh.ru/upload/materials/398/398539aad74c6bfd31515eda7e996b56.gif)
Figure: 4
When this setting is enabled, the calculation of insurance premiums from payments and other remuneration to pharmacists of pharmacies will be performed at a reduced rate. Staff positions related to pharmacists should be flagged Is a pharmaceutical position (fig. 5) .
![](https://i0.wp.com/buh.ru/upload/materials/219/219d009687773f66cf6e767254b99dcd.gif)
Figure: five
When calculating insurance premiums, the field Pharmacist income in pharmacy in combination with the field UTII on bookmarks Main accrualsand Add. Accruals allows the user to manage these charges for calculating contributions (Fig. 6).
![](https://i1.wp.com/buh.ru/upload/materials/e21/e210aa6a5b52f73b86382584a4613cb0.gif)
Figure: 6
Don't forget after manipulating the checkboxes on the bookmark Contributions recalculate.
Reporting and postings will be generated in accordance with the settings made.
- I opened a SP, but did not work Do I have to pay taxes What not to pay tax SP
- The rate and percentage of insurance premiums in the FSS Tax rate for okved 2
- Compensation Fund for the Protection of the Rights of Citizens Participating in Shared Construction What payments are made to participants in shared construction from the Fund for the Protection of Citizens' Rights
- Application of reduced rates of insurance premiums by new categories of beneficiaries