simplified tax system benefits: rate of 20% instead of 30% of insurance premiums.

Insurance premiums are required to be paid by employers for employees and individual entrepreneurs for themselves. These payments go towards pension, medical and social security of individuals.

Contribution rates depend on the type of insurance and category of the insured. In our publication you will find all the necessary information about insurance premiums in 2021.

Basic insurance premium rates for employers

As you remember, the Tax Code previously stipulated that the aggregate tariff of 30%, at which the majority of insurers calculate premiums, would be in effect temporarily - from 2021 to 2020. (Article 426 of the Tax Code of the Russian Federation). And after the specified period, the tariff of contributions for compulsory health insurance should have increased by 4% to 26%, and the total tariff - from 30% to 34% (clause 1, clause 2, article 425 of the Tax Code of the Russian Federation, as amended, valid until 01/01/2019 ). However, legislators changed their minds. And the indicated basic contribution rates from 2021 move from temporary to permanent. In this regard, in 2021 the previous tariffs apply (clause 2 of Article 425 of the Tax Code of the Russian Federation):

• for OPS - 22% within the maximum base value and 10% if it is exceeded;
• at VNiM – 2.9%;
• for compulsory medical insurance – 5.1%;
• for injuries - from 0.2% to 8.5% (Article 1 of the Law of December 22, 2005 N 179-FZ, Article 1 of the Law of December 31, 2017 N 484-FZ).

Selected issues regarding the application of reduced tariffs for insurance premiums from April 1, 2021

From April 1, 2021, for organizations and individual entrepreneurs belonging to the SMEs, a reduced rate of insurance premiums has been established - 15% (Federal Law dated 04/01/2020 No. 102-FZ)[1]. The new rates are in effect from April 2020, and contributions for March are calculated at the previous rates. In the article we will look at the features of applying a reduced tariff of 15%, how to calculate correctly and how to pay insurance premiums.

What are the contribution rates for SMP?

From April 1, 2021, insurers - organizations and entrepreneurs that are included in the register of small and medium-sized businesses, have the right to charge contributions at a reduced rate of 15% in relation to part of the payments in favor of an individual, determined based on the results of each calendar month as an excess over the minimum wage established at the beginning of the year (from January 1, 2021, the minimum wage is 12,130 rubles). Of these, 10% are contributions to pension insurance, and 5% to health insurance.

Insurance premium rates for SMEs from April 1, 2021 are presented in the table.

For example, in April the salary was 50,000 rubles, let’s calculate the amount of insurance premiums:

1) for the part of payments equal to the minimum wage (12,130 rubles), a general tariff of 30% is applied (together for compulsory medical insurance, compulsory medical insurance and compulsory social insurance). Insurance premiums from this amount are equal to 3,639 rubles;

2) the already reduced tariff of 15% is applied to the excess. Then, in relation to excess over the minimum wage, insurance premiums are equal to 5,680.50 rubles ((50,000 rubles - 12,130 rubles) x 15%));

3) in total, from the accrued payment of 50,000 rubles, insurance premiums are due “in a new way” of 9,319.50 rubles (3,639 rubles + 5,680.50 rubles).

Previously, contributions of 15,000 rubles (50,000 rubles x 30%) should have been calculated from the same amount.

The Letter of the Federal Tax Service of Russia dated April 29, 2020 No. BS-4-11/ [email protected] [2] provides explanations and an algorithm for calculating insurance premiums for SMEs for periods starting from April 1, 2021. You can check the correctness of the calculation of insurance premiums using the formulas given in Appendix [3] to the above letter. To do this you need:

• add up the amounts of insurance premiums for compulsory health insurance, compulsory medical insurance and VNIM, which you calculated at the end of the month;
• calculate the total amount of contributions according to the formula given in the said appendix for the corresponding month;
• compare results. If they are equal, then the contributions are calculated correctly.

You can check the correctness of the calculation of insurance premiums using the formulas given in Appendix [4] to the above letter.

How to calculate SMP contributions if an employee works part-time?

The norms of Chapter 34 of the Tax Code[5] do not provide for a reduction of the minimum wage in proportion to working days, as is done, for example, in relation to minimum benefits. The contribution base includes accrued amounts of payments (clause 1 of Article 424 of the Tax Code of the Russian Federation[6]). And it turns out that the minimum wage for contributions does not need to be adjusted. Accordingly, if employees are employed part-time (for example, at 0.5 rates), then there is no need to adjust the minimum wage in proportion to the time worked for the purpose of calculating contributions.

Nuances of calculating SMP contributions for payments to employees under the GPA

Law No. 102-FZ[7] does not contain any requirements regarding the type of contract (employment or civil law) under which payment is made. Accordingly, preferential tariffs also apply to payments under the GPA.

For contributions, the date of payment is the day it is accrued (Article 424 of the Tax Code of the Russian Federation[8]). Based on this, the remuneration for the GPA is included in the base for contributions to compulsory health insurance and compulsory medical insurance in the month in which the amount of remuneration is accrued to the contractor. The date of direct payment does not matter (Letter of the Ministry of Finance of Russia dated February 21, 2020 No. 03-15-06/12725[9]).

Thus, if an organization is included in the unified register of small and medium-sized businesses and remuneration under the GPA was accrued to an individual in April 2021, then contributions from the part of the remuneration exceeding the minimum wage (RUB 12,130) can be legally calculated at reduced rates (in total 15 %).

How are contributions calculated for those who already have the right to preferential tariffs under the Tax Code of the Russian Federation?

Law No. 102-FZ does not make any exceptions and does not provide special rules for the use of new reduced rates of insurance premiums by SMEs, which before April 1 belonged to the categories of payers entitled to preferential rates established by Article 427 of the Tax Code of the Russian Federation[10].

For example, for information technology organizations until 2023, preferential tariffs apply - 8% for compulsory health insurance, 2% for compulsory health insurance, 4% for compulsory medical insurance. Thus, if a SME belongs to the IT sector, then the preferential rates for compulsory medical insurance and compulsory medical insurance contributions (both within the minimum wage and when exceeded) for it are lower than those provided for in Law No. 102-FZ. At the same time, the OSS tariff (2%) is applied to such persons for the entire salary, while Law No. 102-FZ exempts payments from this part from the contribution for payments exceeding the minimum wage.

The answer to the question of whether it is possible to combine two preferential tariffs and pay contributions for compulsory health insurance and compulsory medical insurance as an IT company (8% and 4%) from April, and contributions for VNiM as a small enterprise: within the minimum wage - 2%, and above Do not pay the minimum wage, answered FTS specialist Vladislav Valerievich Labutov, 2nd class adviser to the State Civil Service of the Russian Federation [11]: “Combining two reduced tariffs of the Tax Code is not provided. The norms of Chapter 34 of the Tax Code[12] and the Law of April 1, 2020 No. 102-FZ[13] collectively establish the following types of reduced tariffs:

— for IT companies the general tariff is 14%, including for compulsory medical insurance - 8%, for compulsory medical insurance - 4%, for VNiM - 2%. At the same time, the company must comply with the conditions for the share of revenue from the main activity, for the average number of employees, and also have a document on state accreditation of an organization operating in the field of information technology. According to these tariffs, contributions should be calculated from the entire amount accrued to the employee for the month, subject to contributions (minus the amounts not taxed under Article 422 of the Tax Code of the Russian Federation);

— for small and medium-sized businesses, the general tariff is 15%, including for compulsory medical insurance - 10%, for compulsory medical insurance - 5%, for VNiM - 0%. But this tariff can only be applied to taxable payments that exceed 12,130 rubles per month. And for payments within the range of 12,130 rubles, the tariff is 30% (for compulsory medical insurance - 22%, for compulsory medical insurance - 5.1%, for VNiM - 2.9%).

However, the application of different types of reduced tariffs to the same payments to the Russian Federation is not provided. Thus, an IT company can choose only one reduced tariff at which it will pay insurance premiums. Since you have been paying contributions at a rate of 14% since the beginning of the year, then continue to apply it. Moreover, this tariff is more profitable for you.

Thus, a number of companies and individual entrepreneurs can take advantage of reduced insurance premium rates. However, questions still remain regarding their use for EMS. Therefore, taxpayers need to carefully follow the explanations of regulatory authorities in order to avoid penalties.

[1] Federal Law No. 102-FZ dated April 1, 2020 “On amendments to parts one and two of the Tax Code of the Russian Federation and certain legislative acts of the Russian Federation” {ConsultantPlus}.

[2] <Letter> Federal Tax Service of Russia dated April 29, 2020 No. BS-4-11/ [email protected] <On the application of the norms of the Federal Law dated April 1, 2020 No. 102-FZ “On amendments to parts one and two of the Tax Code of the Russian Federation and certain legislative acts of the Russian Federation"> {ConsultantPlus}.

[3] <Letter> Federal Tax Service of Russia dated April 29, 2020 No. BS-4-11/ [email protected] <On the application of the norms of the Federal Law dated April 1, 2020 No. 102-FZ “On amendments to parts one and two of the Tax Code of the Russian Federation and certain legislative acts of the Russian Federation"> {ConsultantPlus}.

[4] <Letter> Federal Tax Service of Russia dated April 29, 2020 No. BS-4-11/ [email protected] <On the application of the norms of the Federal Law dated April 1, 2020 No. 102-FZ “On amendments to parts one and two of the Tax Code of the Russian Federation and certain legislative acts of the Russian Federation"> {ConsultantPlus}.

[5] Ch. 34 of the Tax Code of the Russian Federation (part two) dated 08/05/2000 No. 117-FZ (as amended on 05/21/2020) {ConsultantPlus}.

[6] Art. 424 of the Tax Code of the Russian Federation (part two) dated 08/05/2000 No. 117-FZ (as amended on 05/21/2020) {ConsultantPlus}.

[7] Federal Law No. 102-FZ dated April 1, 2020 “On amendments to parts one and two of the Tax Code of the Russian Federation and certain legislative acts of the Russian Federation” {ConsultantPlus}.

[8] Art. 424 of the Tax Code of the Russian Federation (part two) dated 08/05/2000 No. 117-FZ (as amended on 05/21/2020) {ConsultantPlus}.

[9] Question: On determining the date of accrual of payments to an individual performing work (providing services) under a civil contract for the purpose of calculating insurance premiums (Letter of the Ministry of Finance of Russia dated February 21, 2020 No. 03-15-06/12725) {ConsultantPlus}.

[10] Art. 427 of the Tax Code of the Russian Federation (part two) dated 08/05/2000 No. 117-FZ (as amended on 05/21/2020) {ConsultantPlus}.

[11] Article: The 15% tariff on insurance premiums is not as simple as it seems (Sharonova E.A.) (General Ledger, 2021, No. 9) {ConsultantPlus}.

[12] Ch. 34 of the Tax Code of the Russian Federation (part two) dated 08/05/2000 No. 117-FZ (as amended on 05/21/2020) {ConsultantPlus}.

[13] Federal Law of April 1, 2020 No. 102-FZ “On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation” {ConsultantPlus}.

Reduced insurance premiums in 2021: rates (table)

As already mentioned, the basic insurance premium rates for 2021 have not changed. And this is certainly good news. But with reduced tariffs the situation is not so rosy.

Starting from 2021, several categories of policyholders will switch from reduced tariffs to basic ones. These include:

• organizations and individual entrepreneurs on the simplified tax system, conducting certain types of activities (clause 5, clause 1, article 427 of the Tax Code of the Russian Federation);
• organizations and individual entrepreneurs on UTII with a license for pharmaceutical activities, incl. pharmacies (clause 6, clause 1, article 427 of the Tax Code of the Russian Federation);
• Individual entrepreneur on a patent (clause 9, clause 1, article 427 of the Tax Code of the Russian Federation).

All listed policyholders, starting in 2021, must also pay premiums at a rate of 10% if benefits to their employees during the calendar year exceed the base limit.

Business companies and business partnerships that are involved in the implementation of the results of intellectual activity, as well as organizations and individual entrepreneurs that have agreements with special economic zones on the implementation of technology-innovative activities, from 2021 must pay contributions to the compulsory public insurance at a rate of 20%, and not at 13 %, as it was in 2021 (clauses 1,2, clause 1, clause 1, clause 2, article 427 of the Tax Code of the Russian Federation).

The remaining policyholders who had the right to pay premiums at reduced rates in 2021 have the right to apply them in 2021.

Preferential rate of insurance premiums when combining simplified tax system and UTII

If a “simplified” person, in addition to the simplified tax system, carries out a type of business that is subject to preferential tariffs for insurance premiums, then he has the right to apply these tariffs regardless of what taxation regime he uses. The main thing is that the condition of a 70 percent share of income from this type of activity be met. After all, Law No. 212-FZ does not establish any restrictions on the use by simplified taxation system firms and entrepreneurs of preferential tariffs in relation to other, “non-simplified” types of activity (letter of the Ministry of Health and Social Development of Russia dated July 18, 2012 No. 1844-17). Officials of the Russian Ministry of Labor came to the same conclusion in a letter dated September 2, 2015 No. 17-4/B-444.

For example, an organization combines the simplified tax system and UTII. Moreover, the main type of activity from which it receives more than 70% of its income is imputation. If this type of business is listed in the list of preferential types of activities (clause 8, clause 1, article 58 of Law No. 212-FZ), then the “simplified” person can pay insurance premiums at a preferential rate in relation to the “imputed” activity.

Read in the taker

Let us add that in order to apply lower insurance rates, policyholders must make payments and other remunerations to individuals, and, simply put, have employees. Read about the preferential tariff for “simplified” people in the “STS in practice” berator

Insurance premium rates for individual entrepreneurs

If an individual entrepreneur has employees, then the entrepreneur must accrue contributions from their payments at the same rates as the organization, that is, as an insurer (clause 1, clause 1, article 419 of the Tax Code of the Russian Federation). They are listed above.

As for contributions paid by individual entrepreneurs for themselves, interest rates are not needed to calculate fixed contributions. And if the entrepreneur’s income for the year exceeds 300 thousand rubles, then, as before, he will have to pay additional contributions to compulsory pension insurance at the rate of 1% of the excess amount (clause 1, clause 1, article 430 of the Tax Code of the Russian Federation).

Insurance premiums for UOs and HOAs from 2021

Art. 425, which, in connection with changes coming into force on January 1, 2021, establishes the following amount of insurance premiums:

1) for compulsory pension insurance:

• within the established limit value of the base for calculating insurance premiums for this type of insurance - 22%;
• above the established maximum base for calculating insurance premiums for this type of insurance - 10%;

2) for compulsory social insurance in case of temporary disability and in connection with maternity within the established limit value of the base for calculating insurance premiums for this type of insurance - 2.9%;

for compulsory social insurance in case of temporary disability and in connection with maternity in relation to payments and other remuneration in favor of foreign citizens and stateless persons temporarily staying in the Russian Federation - 1.8%;

3) for compulsory health insurance - 5.1 percent.

Thus, from 2021, the contribution to the Pension Fund of the Russian Federation will increase from 20 to 22%, to the Social Insurance Fund of the Russian Federation will be 2.9%, and the Federal Compulsory Medical Insurance Fund - 5.1%, which in total will be 30%

.

Note:

the amount of insurance premiums for management companies/homeowners' associations/housing cooperatives on the simplified tax system, deducted to budget funds, will increase by 10% from January 1, 2021. This means that keeping, for example, an accountant on staff will now cost 10% more. This is clearly shown on the website, which has been helping management entities from all over the country to reduce costs for several years through a competent approach to taxation and accounting. Read more here: https://bkpprof.ru/services/accounting/buhgalterskoe-soprovojdenie-tsj/

Thus, in order to save management budgets, outsourcing certain tasks is becoming increasingly attractive. Most of the tasks can be outsourced to management companies/homeowners' associations/housing societies: - Accounting and housing and utility billing - Maintenance of IT infrastructure

— Cleaning services — Maintenance of intercoms, etc.

Reduced rates of insurance premiums under the simplified tax system in 2021

Until 01/01/2019, for individual entrepreneurs and legal entities on the simplified tax system, preferential tariffs were in effect for calculating insurance premiums in relation to payments to employees:

• for compulsory pension insurance – 20% (instead of 22%);
• for compulsory social insurance – 0% (instead of 2.9%);
• for compulsory health insurance – 0% (instead of 5.1),

By the end of 2021, the issue of extending the reduced tariffs was actively discussed in business circles. However, despite expectations and optimistic forecasts, a miracle did not happen - no amendments were made to the Tax Code of the Russian Federation and clause 3, clause 2 of Art. 427 of the Tax Code of the Russian Federation has been preserved in the same edition. This means that “simplers”, who previously had the right to calculate insurance premiums at preferential rates, have lost this right in 2021.

Let us remind you that the benefits applied to the calculation of contributions for the reporting period from 01/01/2017 to 12/31/2018. During this period, reduced tariffs could be taken advantage of by:

• Individual entrepreneurs and organizations on the simplified tax system, conducting activities in accordance with the list given in paragraph 5 of paragraph 1 of Art. 427 Tax Code of the Russian Federation;
• pharmacy organizations and individual entrepreneurs with a pharmaceutical license for UTII;
• entrepreneurs on patent.

Reduced insurance premium rates for simplified workers were applied to employee benefits. When calculating the insurance premiums of individual entrepreneurs for themselves, the standard rates established by Art. 430 Tax Code of the Russian Federation.

Right to a reduced rate of insurance premiums

Individual entrepreneurs and organizations under the simplified tax system are entitled to a reduced rate of insurance premiums, depending on the type of activity they conduct.
Those of them who are employed in the production and social spheres and are listed in subparagraph 8 of part 1 of Article 58 of Law No. 212-FZ, pay insurance contributions only to the Pension Fund of the Russian Federation at a rate of 20%. Contributions to the Social Insurance Fund and the Federal Compulsory Medical Insurance Fund are not paid (clause 3.4 of Article 58 of Law No. 212-FZ).

If a “simplified” beneficiary’s amount of payments in favor of an employee, calculated on an accrual basis from the beginning of the year, exceeds the income limit (in 2021 – 796,000 rubles), insurance premiums are not charged for the amount of such excess.

Read also “Limits and base for insurance premiums for 2021”

note

In 2021, the maximum amount above which contributions to the Pension Fund are not accrued will be 876,000 rubles.

The category of beneficiaries includes, in particular, companies:

• producing food products, textiles, footwear, furniture, vehicles and equipment;
• carrying out scientific research and development;
• engaged in the repair of household products and vehicles;
• conducting activities in the field of education, healthcare, construction, provision of social services, transport and communications;
• retailing pharmaceutical, medical and orthopedic products.

Such activity must be the main one, that is, the share of income from the sale of products or services provided must be at least 70% of total income.
The amount of income is determined according to the rules of Article 346.15 of the Tax Code. AN EXAMPLE OF APPLICATION OF A PREFERENTIAL TARIFF FOR INSURANCE PREMIUMS
A company that uses the simplified tax system produces furniture. Income from this production exceeds 70% of the company's total income, so furniture production is its main activity. Consequently, the organization is included in the list of “simplified” beneficiaries listed in paragraph 8 of part 1 of Article 58 of Law No. 212-FZ and entitled to a reduced rate of insurance contributions. The company’s employees received a salary for January in the amount of 300,000 rubles. From the amount of these payments, the organization will pay insurance contributions only to the Pension Fund in the amount of 60,000 rubles. (RUB 300,000 × 20%).

If the income of a “simplified” person from a preferential type of activity is less than 70%, he will have to switch to paying insurance premiums at the general rate.

Read also “How to pay insurance premiums correctly and report in 2017”

“Simplified” people can confirm the benefit with the following documents:

• application for transition to the simplified tax system (form 26.2-1);
• a copy of the tax return according to the simplified tax system with a mark from the tax office on acceptance:
• a copy of the income and expense ledger;
• breakdown of income by type of income (certificate of the organization, certificate confirming the main type of economic activity).

To reflect information giving the right to a reduced rate of insurance premiums, in section 1 of the calculation in the RSV-1 form of the Pension Fund of the Russian Federation, Table 3.5 is provided “Calculation of the compliance of conditions for the right to apply a reduced rate for the payment of insurance premiums by insurance premium payers specified in paragraph 8 of part 1 of Article 58 Law No. 212-FZ".

For types of economic activities that are enshrined in the law on insurance premiums as “preferential”, paragraph 26 of the resolution of the Board of the Pension Fund of the Russian Federation dated January 16, 2014 No. 2p indicates the codes corresponding to these types of activities according to the OKVED classifier.

note

Until January 1, 2021, to correctly determine the OKVED code, it is necessary to use the OK 029-2001 classifier (NACE Rev. 1), approved by Decree of the State Standard of Russia dated November 6, 2001 No. 454-st. Starting from January 1, 2021 - classifier OK 029-2014 (NACE REV. 2), approved by Rosstandart order of January 31, 2014 No. 14-st.

To receive benefits, only one type of activity can be the main one for the simplified person. The summing of income from different types of activities, that is, those belonging to different classes of OKVED, is not provided for by law (letter of the Ministry of Labor of Russia dated September 29, 2015 No. 17-4/10/OOG-1357, dated September 18, 2014 No. 17-4 /B-442).

For example, the preferential types of activities of a “simplified” worker belong to different classes of OKVED, but the income for none of them separately exceeds 70% of the total income. In this case, reduced insurance premium rates cannot be applied.

But if the types of activities belong to the same OKVED class, the “simplified” can summarize the income received. And if it turns out that the total income from activities combined into one class according to OKVED exceeds the 70% barrier, the company has the right to apply a preferential rate of insurance premiums (letter of the Ministry of Labor of Russia dated April 3, 2013 No. 17-4/551) .

Insurance premium rates for LLCs using the simplified tax system in 2021

When calculating insurance premiums for employees in 2021, simplified organizations use basic tariffs:
No.

Timofeev's insurance premiums were paid monthly by the 15th day of the month following the reporting month.

How to calculate insurance premiums for individual entrepreneurs using the simplified tax system

When calculating insurance premiums for employees in 2021, entrepreneurs using the simplified system apply general insurance premium rates (PFR - 22%, Social Insurance Fund - 2.9%, Compulsory Medical Insurance Fund - 5.1%).

When an employee’s income reaches the tax limit (in 2021 – 1,150,000 rubles), the individual entrepreneur has the right to calculate insurance contributions to the Pension Fund at an additional rate of 10%.

The tax base limit for the Social Insurance Fund in 2021 is set at RUB 865,000. Upon reaching the maximum value, the individual entrepreneur has the right not to charge insurance premiums for the employee to the Social Insurance Fund (additional tariff - 0%).

There is no tax limit for contributions to compulsory health insurance. Contributions to the Compulsory Medical Insurance Fund are calculated at a rate of 5.9%, regardless of the amount of the employee’s annual income.

Let's look at an example . Individual Entrepreneur Sidorchuk is a payer of the simplified tax system. The entrepreneur has 3 employees:

• Filippov with a salary of 21,300 rubles;
• Nikanorov with a salary of 25,080 rubles;
• Ivolgin with a salary of 18,700 rubles.

Based on the results of March 2021, employees were paid based on their salary. No bonuses or additional payments were paid to employees. The income of employees for the period from 01/01/2019 to 03/31/2019 did not exceed the tax limit for insurance contributions to the Pension Fund of the Russian Federation and the Social Insurance Fund.

Let's calculate the amount of insurance premiums that must be paid to Sidorchuk based on the results of March 2021:

By April 15, 2019, Sidorchuk is obliged to list:

• in the Pension Fund of the Russian Federation – 14,317.60 rubles;
• in the Social Insurance Fund – 1,887.32 rubles;
• in the Federal Compulsory Medical Insurance Fund - 3,319.80 rubles.

The total amount of contributions to extra-budgetary funds is 19,524.72 rubles.

NTVP "Kedr - Consultant"

LLC "NTVP "Kedr - Consultant" » Services » Consultations of auditors » Conditions for applying the reduced tariff of insurance premiums

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Question: The company has two tax regimes: simplified taxation system (income) and UTII. Can an enterprise, in accordance with Federal Law 212 of July 24, 2009, Article 58, Clause 8, apply a reduced rate of insurance premiums during the transition period 2011 - 2021?

1. If: Code of the main economic activity of the enterprise

93 - provision of personal services, incl. 93.01 - 45%, 93.04 - 45% for 11 months of 2011.

2. Reduced tariffs apply only to employees employed under the simplified tax system or to all employees of the enterprise. How to divide employees employed simultaneously under both types of taxation (by order, % of revenue).

3. What documents should be submitted to the Pension Fund of Russia and the Social Insurance Fund to confirm the possibility of applying reduced tariffs (is a request to Goskomnadzor needed to confirm that the enterprise is in the register of enterprises with a compensatory tariff?).

Audit specialists answer: 1. Conditions for applying the reduced rate of insurance premiums.

In accordance with Article 58 of Federal Law N212-FZ, a reduced rate of insurance contributions for compulsory pension insurance has been established for organizations and individual entrepreneurs using the simplified tax system and operating in the industrial and social spheres.

The list of main types of economic activity (in accordance with the All-Russian Classifier of Types of Economic Activities) is determined by clause 8, part 1, article 58 of Federal Law N212-FZ.

According to Part 1.4 of Article 58 of Federal Law N212-FZ, the corresponding type of economic activity is recognized as the main type of economic activity, provided that the share of income from the sale of products and (or) services provided 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.

Thus, if the main type of activity of an organization applying the simplified tax system is the type of activity named in clause 8, part 1, article 58 of Federal Law N212-FZ, then, subject to the above condition on the share of income for this type of activity, insurance contributions to the Pension Fund RF are paid at a reduced rate for payments to all employees, including those employed in activities transferred to UTII.

Taking into account the above, an organization applying the simplified tax system, the main type of economic activity of which is the provision of personal items (clause 8, part 1, article 58 of Federal Law N212-FZ), has the right to pay insurance contributions to the Pension Fund of the Russian Federation at a reduced rate, regardless of the applicable taxation regime for this type of activity.

A similar position is taken by the Ministry of Health and Social Development of the Russian Federation in letters dated 05/19/2011 N1805-19, dated 06/14/2011 N2010-19, dated 06/14/2011 N2011-19.

2. Documentary confirmation of the right to apply a reduced rate of insurance premiums.

For organizations and individual entrepreneurs using the simplified tax system and operating in the industrial and social spheres, a reduced rate of insurance premiums has been established. The reduction in the total rate of insurance contributions was achieved by reducing the rate of contributions for compulsory pension insurance.

According to Part 1.4 of Article 58 of Federal Law N212-FZ, confirmation of the main type of economic activity of the organization is carried out in the manner established by the Ministry of Health and Social Development of the Russian Federation (clause 1 of the Regulations, approved by Decree of the Government of the Russian Federation of June 30, 2004 N321).

In accordance with the Information Letter of the Pension Fund of the Russian Federation dated March 24, 2011, confirmation of the main type of economic activity is carried out by submitting a calculation of accrued and paid insurance contributions for compulsory pension insurance in the form RSV-1 of the Pension Fund of the Russian Federation to the territorial body of the Pension Fund of the Russian Federation.

By order of the Ministry of Health and Social Development of the Russian Federation dated January 31, 2011 N54n, section 4 of the RSV-1 PFR calculation form was supplemented with subsection 4.4 “Calculation of compliance with the conditions for the right of insurance premium payers to use a reduced tariff for paying insurance premiums established by part 3.2 of Article 58 of the Federal Law of July 24, 2009 N212 -FZ”, which is filled out by insurance premium payers who use the simplified tax system and pay insurance premiums at reduced rates.

Federal Law N212-FZ does not provide for special documents confirming the right to apply a reduced tariff. Therefore, a correctly completed calculation is confirmation of the type of activity.

Cancellation of preferential tariffs for the simplified tax system for insurance premiums in 2021

The abolition of reduced tariffs for insurance premiums in 2021 under the simplified tax system entails a change in the list of types of activities according to OKVED for which preferential tariffs can be applied. However, reduced preferential tariffs in 2021 still remain for some types of activities. Thus, for socially oriented non-profit and charitable organizations that use the simplified tax system, the tariff rate remains at 20%. It can be applied until 2024 (Federal Law dated August 3, 2018 No. 303-FZ). What benefits on insurance premium rates will be valid in 2021 for simplified insurance according to OKVED are indicated in the table.

TSN "NEW LIFE".

Loss of the right to a reduced rate of insurance premiums

“Simpler” loses the right to apply preferential rates of insurance premiums if, at the end of the reporting period, the main type of its economic activity does not correspond to what was originally declared.

In this case, you will have to recalculate contributions at the generally established rate (in total - 30%) from the beginning of the quarter in which this discrepancy occurred (clause 1.4 of Article 58 of Law No. 212-FZ).

The restored amount of insurance premiums is transferred to the budget. In this case, you do not need to pay penalties.

This is due to the fact that in this case the restored amount of insurance premiums is not an additional payment due to incomplete payment of insurance premiums on time. After all, in previous periods the preferential rate of insurance premiums was applied lawfully. This means that there are no grounds for accruing penalties. The Russian Ministry of Labor recalled this in a letter dated July 5, 2013 No. 17-3/1084.

Read also “Responsibility for violations of payment of insurance premiums 2017”

If the payer of the simplified tax system applied a preferential tariff for insurance premiums, but lost the right to the simplified tax system, he is obliged to recalculate contributions according to general tariffs and make an additional payment. Penalties are not charged in this case (letter of the Ministry of Labor of Russia dated April 21, 2015 No. 17-4/B-595).

Insurance premiums are recalculated from the beginning of the quarter in which the conditions for applying the simplified tax system were violated (for example, the company’s income exceeded 60 million rubles, taking into account the deflator coefficient).

The amount of recalculation of contributions in this case is also not an additional payment due to their incomplete payment on time. Since the organization, in the period in which the detected violation occurred, lawfully transferred insurance payments at a reduced rate of insurance premiums, in accordance with the conditions for applying the simplified tax system. Therefore, no penalties are paid when recalculating contributions.

TSN "NEW LIFE"

The period of benefits on insurance premiums for management organizations/homeowners' associations/housing cooperatives using the simplified tax system is expiring.

December 31, 2021 marks the end of the application period for reduced insurance premium rates for a number of organizations using a simplified taxation system. These benefits were previously established only temporarily, and their extension in 2021 is not provided for by current legislation. In this article, we will analyze what amount of insurance premiums is established from 01/01/2019 for management companies/homeowners associations/housing cooperatives operating on the simplified taxation system (STS).

Background

Initially clause 3.4. 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, the Federal Compulsory Medical Insurance Fund” (hereinafter referred to as Federal Law No. 212) established that during 2012–2018 years for payers of insurance premiums (in our case, organizations whose main activity is the management of real estate, reduced rates of insurance premiums are applied, namely: to the Pension Fund of the Russian Federation - 20%, the Social Insurance Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund - 0 .

However, Federal Law No. 212 lost force as of January 1, 2021 due to the adoption of the new Federal Law of July 3, 2021 No. 250-FZ; all issues related to the regulation of insurance premiums moved to Chapter 34 of the Tax Code of the Russian Federation.

In accordance with paragraphs. 3 clause 1.1 art. 427 of the Tax Code of the Russian Federation for payers whose main activity is the management of real estate for a fee or on a contractual basis, during 2017–2018 the rates of insurance contributions for compulsory pension insurance are set at 20%, for compulsory social insurance in case of temporary disability and in connection with maternity, compulsory health insurance - 0%.

Thus, from 2012 to 2021 (Federal Law No. 212) and from 2021 to 2018 (Tax Code of the Russian Federation), in relation to organizations that are on the simplified taxation system (hereinafter referred to as the simplified taxation system) and managing real estate, reduced insurance premium rates. An extension of reduced insurance premiums for such organizations for 2021 is not provided.

In 2021, reduced tariffs will remain for several more years for the following categories of payers (clauses 7 and 8, clause 1, article 427 of the Tax Code of the Russian Federation):

1. socially oriented non-profit organizations (hereinafter referred to as NPOs) that apply a simplified taxation system (hereinafter referred to as the simplified taxation system) and carry out activities in the field of social services for citizens, scientific research and development, education, healthcare, culture and art (activities of theaters, libraries, museums and archives) and mass sports (with the exception of professional);
2. charitable organizations using the simplified tax system.

The amount of insurance premiums for management entities and homeowners associations from 2021

Payers of insurance premiums are organizations that make payments and other remuneration to individuals (clause 1, clause 1, article 419 of the Tax Code of the Russian Federation)

Art. is in force until the end of 2021. 426 of the Tax Code of the Russian Federation, which establishes general tariffs for insurance premiums, and which we could use in the future to determine the amount of insurance premiums. At the same time, from January 1, 2021, Federal Law of August 3, 2021 No. 303-FZ Art. 426 is declared invalid; accordingly, we cannot apply it to HOAs, housing cooperatives and management organizations in 2021.

At the same time, there is Art. 425, which, in connection with changes coming into force on January 1, 2021, establishes the following amount of insurance premiums:

“1) for compulsory pension insurance:

within the established limit value of the base for calculating insurance premiums for this type of insurance - 22 percent;

above the established maximum base for calculating insurance premiums for this type of insurance - 10 percent;

2) for compulsory social insurance in case of temporary disability and in connection with maternity, within the established limit value of the base for calculating insurance premiums for this type of insurance - 2.9 percent;

for compulsory social insurance in case of temporary disability and in connection with maternity in relation to payments and other remuneration in favor of foreign citizens and stateless persons temporarily staying in the Russian Federation - 1.8 percent;

3) for compulsory health insurance - 5.1 percent.”

Thus, from 2021, the contribution to the Pension Fund of the Russian Federation will increase from 20 to 22%, to the Social Insurance Fund of the Russian Federation will be 2.9%, and to the Federal Compulsory Medical Insurance Fund - 5.1%, which in total will be 30%. That is, the amount of insurance premiums paid to budget funds will increase by 10% from January 1, 2021.

From January 1, 2021, HOAs, housing cooperatives, and management companies that apply a simplified taxation system do not have the right to apply reduced insurance premium rates, but must be guided by Art. 425 Tax Code of the Russian Federation.

Dear visitor!

Dear policyholders! Federal Law of December 27, 2019 N 477-FZ “On insurance tariffs for compulsory social insurance against industrial accidents and occupational diseases for 2021 and for the planning period of 2021 and 2022” established that in 2021 and in the planning period of 2021 and 2022, insurance premiums for compulsory social insurance against industrial accidents and occupational diseases are paid by the insured in the manner and at the rates established by Federal Law of December 22, 2005 N 179-FZ “On insurance tariffs for compulsory social insurance against industrial accidents” and occupational diseases for 2006." Insurance rates for compulsory social insurance against industrial accidents and occupational diseases are determined as a percentage of the amounts of payments and other remunerations that are accrued in favor of the insured within the framework of labor relations and civil contracts, the subject of which is the performance of work and (or) the provision of services , author's order agreements and are included in the base for calculating insurance premiums for compulsory social insurance against industrial accidents and occupational diseases in accordance with the Federal Law of July 24, 1998 N 125-FZ “On compulsory social insurance against industrial and professional accidents” diseases."

32 insurance rates are maintained (from 0.2 to 8.5 percent), differentiated by type of economic activity depending on the class of professional risk. The insurance rate is established from the beginning of the current year in an amount corresponding to the class of professional risk of the main type of economic activity of the insured. (Order of the Ministry of Labor and Social Protection of the Russian Federation dated December 30, 2016 No. 851n)

The amount of the discount or premium is calculated based on the results of the policyholder’s work for three years and is established for the policyholder taking into account the state of labor protection (including the results of a special assessment of working conditions, mandatory preliminary and periodic medical examinations) and the costs of insurance coverage. The size of the discount or premium cannot exceed 40% of the insurance rate. The discount is not established when an insured event with a fatal outcome occurs. (Article 22 of the Federal Law of July 24, 1998 No. 125-FZ).

Deadlines for confirmation of OVED

In 2021, the official deadline for accepting documents for the provision of public services to confirm the main type of economic activity of the insurer for compulsory social insurance against industrial accidents and occupational diseases is April 15, 2021.

ATTENTION! The deadline for confirmation of OVED has been extended until May 6, 2021.

In connection with the adoption of Decree of the President of the Russian Federation dated April 28, 2020 No. 294 “On measures to ensure the sanitary and epidemiological well-being of the population on the territory of the Russian Federation in connection with the spread of the new coronavirus infection (COVID-19)” (hereinafter referred to as Decree No. 294), we inform the following .

According to paragraph 1 of Decree No. 294, non-working days are established from May 6 to May 8, 2021 inclusive.

In accordance with Article 193 of the Civil Code of the Russian Federation, if the last day of the period falls on a non-working day, the end of the period is considered to be the next working day. Thus, the policyholder for whom, according to the legislation of the Russian Federation, non-working days are established in the period from April 15 to May 8, 2021, the deadline for submitting documents to confirm the main type of economic activity is postponed to May 12, 2021 (taking into account weekends in the period from 9 to 11 May 2021).

If the policyholder has not confirmed the OVED in due time

If an insured operating in several types of economic activity does not confirm the OVED, then in the corresponding year he will be assigned to the type of activity that has the highest class of professional risk, in accordance with the codes for the All-Russian Classifier of Types of Economic Activities specified for this insured in the Unified State Register of Legal Entities. (Resolution of the Government of the Russian Federation dated June 17, 2016 No. 551)

Procedure for confirming OVED

In order to improve the tariff policy in the field of compulsory social insurance against industrial accidents and occupational diseases, changes have been made to the procedure for confirming the main type of economic activity of the insurer for compulsory social insurance against industrial accidents and occupational diseases - a legal entity, as well as types of economic activity divisions of the insurer, which are independent classification units. (Order of the Ministry of Health and Social Development of the Russian Federation dated January 31, 2006 No. 55)

Documents required to confirm the OVED:

1. application for confirmation of OKVED

2. OKVED confirmation certificate

3. a copy of the explanatory note to the balance sheet for the previous year (except for insurers - small businesses).

Procedure for confirming OVED:

1. Reception and registration by the official responsible for the provision of public services, applications and a set of documents

2. Checking the timeliness of sending and correct completion of the documents submitted by the applicant

3. Consideration of a set of documents, making a decision and issuing a notification about the amount of the insurance premium established for the policyholder from the beginning of the current year.

The list of types of activities for which licenses are required is provided for in Art. 12 of the Federal Law of May 4, 2011 No. 99-FZ “On licensing of certain types of activities.”

To confirm the main type of economic activity of separate divisions of the insured, at the location of which the insured is registered in accordance with Article 6 of the Federal Law of July 24, 1998 No. 125-FZ “On Compulsory Social Insurance against Industrial Accidents and Occupational Diseases”, the insured also submits the following above documents.

Benefits for paying insurance premiums for compulsory social insurance against accidents at work and occupational diseases

In 2021 and during the planning period of 2021 and 2021, insurance premiums for compulsory social insurance against industrial accidents and occupational diseases are paid in the amount of 60% of the insurance rates established by Federal Law of December 22, 2005 N 179-FZ “On Insurance Tariffs” for compulsory social insurance against industrial accidents and occupational diseases for 2006”, by individual entrepreneurs in terms of payments accrued on all grounds, regardless of sources of financing, in cash and (or) in kind (including, in appropriate cases, remuneration under civil contracts) employees who are disabled people of groups I, II or III.

Presentation. Insurance rates

List of regulatory documents used when considering the issue of establishing an insurance tariff

Federal Law No. 125-FZ of July 24, 1998 “On compulsory social insurance against industrial accidents and occupational diseases”; Federal Law of December 22, 2005 No. 179-FZ “On insurance tariffs for compulsory social insurance against industrial accidents and occupational diseases for 2006”;

Federal Law of December 19, 2016 N 419-FZ “On insurance tariffs for compulsory social insurance against accidents at work and occupational diseases for 2021 and for the planning period of 2021 and 2021.”

Decree of the Government of the Russian Federation dated December 1, 2005 No. 713 “On approval of the Rules for classifying types of economic activities as professional risk”;

Decree of the Government of the Russian Federation of June 17, 2016 N 551 “On amendments to the Rules for classifying types of economic activities as professional risk”

Order of the Ministry of Health and Social Development of the Russian Federation dated January 31, 2006 No. 55 “On approval of the procedure for confirming the main type of activity of the insurer for compulsory social insurance against industrial accidents and occupational diseases - a legal entity, as well as types of economic activities of the insurer’s divisions that are independent classification units";

Order of the Ministry of Labor of Russia dated December 30, 2016 N 851n “On approval of the Classification of types of economic activities by occupational risk classes”

Order of the Federal Insurance Service of the Russian Federation dated April 25, 2019 N 230 “On approval of the Administrative Regulations of the Social Insurance Fund of the Russian Federation for the provision of public services to confirm the main type of economic activity of the insurer for compulsory social insurance against industrial accidents and occupational diseases - a legal entity, as well as types of economic activities of the insurer’s divisions, which are independent classification units.”

Main changes to the simplified tax system in 2021

The main change that simplifiers can expect is the abolition of the simplified tax system tax return. This norm will affect those taxpayers who apply this special regime and meet the following requirements:

• the object of taxation is “income”;
• The receipt of funds is recorded through the online cash register.

Thus, the receipt of funds occurs under the control of the tax office. In this case, the tax authority will have access to all income of the company or individual entrepreneur. In the event that these taxpayers also continue to file returns using the simplified tax system, it will turn out that they are duplicating the data already sent.

Important! Those taxpayers who pay the simplified tax system on income minus expenses will have to continue reporting to the tax office as before.

Tax rate under simplified tax system in 2021

For now, the tax rate under the simplified tax system will not be adjusted. This means that taxpayers on the simplified tax system (income) will pay tax at a rate of 6%, and on the simplified tax system (income minus expenses) - at a rate of 15%. It should also be remembered that in the regions these rates can be reduced, respectively, to 1 and 5 percent.

As before, companies or individual entrepreneurs on the simplified tax system (income) have the right to reduce their tax by the amount of insurance premiums paid during the tax period. In this case, you need to know that organizations and individual entrepreneurs with employees have the right to reduce the calculated tax by no more than 50%. And individual entrepreneurs who do not have employees reduce tax by the entire amount of fixed insurance premiums paid for themselves (

Preferential OKVED

The list is approved for all of Russia and does not depend on the region.

2018

It is proposed to expand the list of preferential species from 39 to 61 from 2018. Federal Law of November 27, 2017 No. 335-FZ. List of species from 427 Tax Code of the Russian Federation.

Since 2017

Since 2021, the list has not changed, but it is now regulated by the tax code, main 34, article 427 sub. 5 p. 1

It also gives a recommendation to use the new OKVED for an accurate definition.

Show/hide Preferential list of simplified tax system from 2021 to 2021

1. food production;
2. production of mineral waters and other non-alcoholic drinks;
3. textile and clothing production;
4. production of leather, leather goods and footwear;
5. wood processing and production of wood products;
6. chemical production;
7. production of rubber and plastic products;
8. production of other non-metallic mineral products;
9. production of finished metal products;
10. production of machinery and equipment;
11. production of electrical equipment, electronic and optical equipment;
12. production of vehicles and equipment;
13. furniture manufacture;
14. production of sporting goods;
15. production of games and toys;
16. research and development;
17. education;
18. health and social service provision;
19. activities of sports facilities;
20. other activities in the field of sports;
21. processing of secondary raw materials;
22. construction;
23. maintenance and repair of vehicles;
24. disposal of sewage, waste and similar activities;
25. transport and communications;
26. provision of personal services;
27. production of cellulose, wood pulp, paper, cardboard and products made from them;
28. production of musical instruments;
29. production of various products not included in other groups;
30. repair of household products and personal items;
31. real estate management;
32. activities related to the production, distribution and screening of films;
33. activities of libraries, archives, club-type institutions (except for the activities of clubs);
34. activities of museums and protection of historical sites and buildings;
35. activities of botanical gardens, zoos and nature reserves;
36. activities related to the use of computer technology and information technology, with the exception of organizations and individual entrepreneurs specified in subparagraphs 2 and 3 of this paragraph (new OKVED 62.01, 62.02, 62.09, 63.11, 63.11.1 and 95.11);
37. retail trade of pharmaceutical and medical goods, orthopedic products;
38. production of bent steel profiles;
39. production of steel wire;

Until 2017

Please note that both individual codes and entire sections are given. Those. if you see the section for the production of machinery and equipment (OKVED code 29), then any code starting with 29 is preferential.

Organizations and individual entrepreneurs on the simplified tax system with benefits were indicated in Article 58, Part 1, Clause 8, 212-FZ of July 24, 2009.

Here are the old OKVED codes. In mid-2021, companies began to switch to new codes. See here. compliance of old and new OKVED codes.

Show/hide Preferential list of simplified tax system until 2021

• Production: food products; mineral waters and other non-alcoholic drinks; textile and clothing; leather, leather goods and footwear production; wood products and wood processing; chemical; rubber and plastic products; other non-metallic mineral products; finished metal products; machinery and equipment; electrical, electronic and optical equipment; vehicles and equipment; furniture; sporting goods; games and toys; musical instruments; cellulose, wood pulp, paper, cardboard and products made from them; various products not included in other groups. Namely:
• a) food production (OKVED code 15.1-15.8);
• b) production of mineral waters and other non-alcoholic drinks (OKVED code 15.98);
• c) textile and clothing production (OKVED code 17.18);
• d) production of leather, leather products and footwear production (OKVED code 19);
• e) wood processing and production of wood products (OKVED code 20);
• f) chemical production (OKVED code 24);
• g) production of rubber and plastic products (OKVED code 25);
• h) production of other non-metallic mineral products (OKVED code 26);
• i) production of finished metal products (OKVED code 28);
• j) production of machinery and equipment (OKVED code 29);
• k) production of electrical equipment, electronic and optical equipment (OKVED code 30-33);
• l) production of vehicles and equipment (OKVED code 34, 35);
• m) furniture production (OKVED code 36.1);
• o) production of sporting goods OKVED code (36.4);
• o) production of games and toys (OKVED code 36.5);
• p) research and development
• c) education (OKVED code 80);
• r) healthcare and provision of social services (OKVED code 85);
• s) activities of sports facilities (OKVED code 92.61);
• t) other activities in the field of sports (OKVED code 92.62);
• x) processing of secondary raw materials (OKVED code 37);
• v) construction (OKVED code 45);
• h) maintenance and repair of vehicles (OKVED code 50.2);
• w) disposal of sewage, waste and similar activities (OKVED code 90);
• y) auxiliary and additional transport activities (OKVED code 63);
• z) provision of personal services (OKVED code 93);
• e) production of cellulose, wood pulp, paper, cardboard and products made from them (OKVED code 21);
• y) production of musical instruments (OKVED code 36.3);
• i) production of various products not included in other groups (OKVED code 36.6);
• z.1) repair of household products and personal items (OKVED code 52.7);
• z.2) real estate management (OKVED code 70.32);
• z.3) activities related to the production, distribution and screening of films (OKVED code 92.1);
• z.4) activities of libraries, archives, club-type institutions (except for the activities of clubs) (OKVED code 92.51);
• z.5) activities of museums and protection of historical sites and buildings (OKVED code 92.52);
• z.6) activities of botanical gardens, zoos and nature reserves (OKVED code 92.53);
• z.7) activities related to the use of computer technology and information technology (OKVED code 72), with the exception of organizations and individual entrepreneurs specified in paragraphs 5 and 6 of part 1 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ" .
• z.8) retail trade of pharmaceutical and medical goods, orthopedic products; (OKVED code 52.31 and 52.32)
• z.9) production of bent steel profiles;
• z.10) production of steel wire;

The organization (IP) must have OKVED data in the Unified State Register of Legal Entities (USRIP). Other activity codes are not eligible for benefits.

If the organization is on OSNO, UTII or Patent?

These preferential rates apply only to those who use the simplified tax system.

You can also combine simplified tax system + UTII. But the main condition must be met - there must be a main code under the simplified tax system and the income from it must be at least 70%.

Reduced rates from this article are indicated in red.

The procedure for applying the simplified tax system in 2021

In 2021, no changes are planned for those organizations and individual entrepreneurs that plan to switch to the simplified tax system. That is, companies must, as before, comply with:

• income limit for 9 months equal to 112.5 million rubles;
• residual value of fixed assets – 150 million rubles;
• average number of personnel – up to 100 people.

Income limits for companies already operating on the simplified tax system in 2021 do not change. The income limit is 150 million rubles until 2021. There is also a limit on the residual value of fixed assets equal to 150 million rubles.