In this article, we will look at a situation in which an IT company is trying to figure out at what point it has the right to apply reduced tariffs. The company is not newly created; the share of income from the sale of copies of computer programs, databases and the average number of employees satisfy the conditions for the application of reduced insurance premium rates.
In May 2021, the Organization received state accreditation from the Ministry of Telecom and Mass Communications of the Russian Federation as an organization operating in the field of information technology. Moreover, the notification of accreditation is dated 05/03/2018, and was directly received by the organization on 06/06/2018.
The Organization has a question: from what moment does it have the right to apply reduced tariffs, namely, does it have the right to apply them in May, in June, or generally only from the third quarter of 2021?
Let's start with theory
For organizations operating in the field of information technology for the period up to 2023 inclusive, reduced insurance premium rates are applied (clause 3, clause 1, clause 1.1, clause 2, article 427 of the Tax Code of the Russian Federation).
Moreover, in order for the Organization to apply them, it must fulfill a number of conditions, in particular for organizations that are not newly created, such conditions are (clause 5 of Article 427 of the Tax Code of the Russian Federation):
- obtaining a document on state accreditation of an organization operating in the field of information technology in the manner established by the Government of the Russian Federation;
- the share of income from the core type of activity based on the results of nine months of the year preceding the year of the organization’s transition to paying insurance premiums at reduced rates is at least 90 percent of the total income of the organization for the specified period;
- the average number of employees, determined in the manner established by the federal executive body authorized in the field of statistics, for nine months of the year preceding the year of the organization's transition to paying insurance premiums at reduced rates, is at least seven people.
In our case, based on the conditions of the situation, the Organization complies with the conditions regarding core revenue and number of employees.
And the company passed state accreditation in May 2021, although the Notification itself was handed to the Organization on 06/06/2018. Therefore, the organization understands that it has the right to apply reduced tariffs, the only question is from which month, May or June 2018, or generally only from the third quarter 2021?
In order to understand this issue, let us turn to the procedure for calculating insurance premiums and, first of all, to the procedure for determining the tax base for insurance premiums. This is indeed important, since the amount of contributions, including those determined using reduced tariffs, is determined precisely in relation to the tax base.
In accordance with clause 1 p. 421 of the Tax Code of the Russian Federation, the base for calculating insurance premiums for payers-Organizations making payments to individuals is determined at the end of each calendar month as the amount of payments and other remunerations provided for in paragraph 1 of Art. 420 of the Tax Code of the Russian Federation, accrued separately in relation to each individual from the beginning of the billing period on an accrual basis, with the exception of the amounts specified in Art. 422 of the Tax Code of the Russian Federation.
The billing period is the calendar year, and the reporting period is the first quarter, six months, and nine months of the calendar year. (Clause 1 and Clause 2 of Article 423 of the Tax Code of the Russian Federation, respectively).
During the year, at the end of each calendar month, the payer organization calculates and pays insurance premiums based on the base for calculating insurance premiums from the beginning of the billing period to the end of the corresponding calendar month and the tariffs of insurance premiums minus the amounts of insurance premiums calculated from the beginning of the billing period to the previous calendar month inclusive. (Clause 1 of Article 431 of the Tax Code of the Russian Federation).
In other words, contributions are calculated on the last day of each month separately for each employee in the following order:
- the base is calculated,
- the tariff is determined (in particular, a reduced tariff),
- The amount of contributions for the past month is calculated.
Based on the conditions of the issue under consideration, in May 2021, the Organization received state accreditation from the Ministry of Telecom and Mass Communications of the Russian Federation as an organization operating in the field of information technology.
The notification of accreditation from the Ministry of Telecom and Mass Communications is dated 05/02/2017, although it was received by the Organization only on 06/06/2018, while the share of income from the sale of copies of computer programs, databases and the average number of employees satisfy the conditions for the application of reduced insurance premium rates. Consequently, taking into account the above provisions of the law, as well as the conditions of the issue under consideration, at the time of calculating insurance premiums for May (as of the last day of the month), all the necessary conditions for the Organization to apply reduced insurance premium rates were met. Therefore, it has the right to apply a reduced insurance premium rate starting from May 2021.
Considering the fact that the organization must pay insurance premiums for May 2021 no later than June 15, 2018 (clause 3 of article 431 of the Tax Code of the Russian Federation, clause 4 of article 22 of the Law of July 24, 1998 No. 125-FZ (“On compulsory social insurance against industrial accidents and occupational diseases”, hereinafter Law No. 125-FZ) she has time to calculate the amount of contributions to be paid at a reduced rate after receiving the Notification on 06/06/2018.
And even if we assume that the Notification could have been received after June 15, 2018, this would not deprive the Organization of the right to apply reduced tariffs for May 2021.
In this case, based on the results of providing the calculation for the six months in the budget settlement card , which is maintained by the tax authority, the Organization would simply have an overpayment.
VZN calculation periods and reports
VZN is accrued monthly, as well as upon certain payments. Accrued contributions are paid to the budget on time. When calculating vacation pay, SVs are accrued together with them, even if the vacation itself begins and ends in different reporting quarters. For salaries, VZN are accrued along with the salary itself and must be paid no later than the 15th day of the month following the month of accrual.
Reports are submitted to the relevant authorities:
- to the tax office and the Social Insurance Fund (for injuries) quarterly;
- to the Pension Fund annually SZV-STAZH monthly, SZV-M monthly.
If there are a small number of employees, reporting can be submitted in paper form.
Contributions for injuries have their own distinctive features. They are controlled by the Social Insurance Fund, and it is there that reports based on SV data are submitted. There is no limit base. These VZN are paid under employment contracts, but are usually not accrued for other interactions. However, if they are specified in the GPC agreement, in this case they should be accrued and transferred to the Social Insurance Fund.
At the same time, individual entrepreneurs do not pay the VZN for injuries for themselves. Further, it should be noted that individual entrepreneurs pay for themselves so-called fixed contributions for the year, while reduced rates are not provided there. SV individual entrepreneurs depend on the minimum wage established by the government.
What if the condition regarding the share of income received is violated?
If an organization, based on the results of its activities for the reporting (billing) period, for example, for 9 months of 2021, does not confirm compliance with the income share condition, then it does not have the right to apply reduced tariffs in the billing period (2018) and must recalculate previously calculated insurance premiums based on the generally established tariff starting from May 2021. In this case, penalties and fines are not charged.
However, not everything is so critical, because if, based on the results of activities for 2021, the year again fulfills the condition on the share of income, then subject to compliance with two other conditions (availability of accreditation and compliance with the condition on the average number of employees) established by clause 5 of Art. 427 of the Tax Code of the Russian Federation, it has the right to apply reduced rates from the beginning of the calendar year (in this case, from May 2021) and recalculate previously calculated insurance premiums at the generally established rate by returning or offsetting them. (Letter of the Federal Tax Service of Russia dated March 1, 2017 No. BS-4-11/3705).
Therefore, taking into account all of the above, the Organization must carefully monitor compliance with the conditions that give the right to apply reduced tariffs in each reporting (calculation) period, since the loss of the right to apply entails the need to recalculate tariff contributions in the generally established amount.
Changes in SV in 2021
Starting from 2021, tariff benefits for IT companies have been changed; indefinitely reduced CBs, which were indicated above, have been established for them. Two categories of employers can use them:
- those who work in the IT field, including maintaining their own computer products,
- and electronic product developers.
New limit bases have been established for 2021:
- OPS – 1,465,000 rub.
- Social insurance – 966,000 rubles.
For an amount that is higher than the established limit base, when calculating SV for compulsory pension insurance, the tariff is 10%; social insurance is not charged.
In 2021, permanently preferential tax rates for small businesses were added to the Tax Code of the Russian Federation. In total they amount to 15% instead of 30% when the maximum base is reached.
How to correctly fill out the calculation of insurance premiums?
Organizations that apply reduced tariffs fill out the Calculation of insurance premiums in the same form as other payers of contributions - in the form approved by Order of the Federal Tax Service of Russia dated 10.10.2016 N ММВ-7-11 / [email protected] , approved by the same order The procedure for filling out the calculation of insurance premiums (hereinafter referred to as the Procedure).
If the Organization applies reduced tariffs, then, regardless of the type of activity, in the Calculation of Insurance Premiums you need to fill out (clauses 2.2, 2.4, 2.6 of the Procedure): title page; section 1; subsections 1.1 and 1.2 of Appendix 1 to section. 1; Appendix 2 to section. 1; section 3.
In addition, since in the case under consideration the Organization carries out IT activities, it additionally needs to include Appendix 5 to Section 1 in the calculation; this appendix is necessary in order to confirm the right to a reduced tariff.
Setting up reduced tariffs in 1C
The 1C program makes it quite easy to calculate and set reduced values for insurance premiums; for this you just need to make the correct settings. The choice is made in the “Accounting Policies” section.
In 1C: Salary and personnel management, select the “Organizations” section in the “Settings” menu, go to the “Accounting Policies” tab and click on the hyperlink of the same name.
In the window that opens, you must select the type of tariff. There are various options presented here, highlighting which will automatically set lower values. When you select the main one, standard rates will be calculated.
Next, you should indicate the month and year from which the selected type is applied and the month of registration of changes.
In the same window, the rate of insurance premiums in case of injury is established. By clicking on the corresponding hyperlinks, you can view the history of changes.
How to fill out Appendix 5 to Section 1
The lines of this application reflect (clauses 14.3 - 14.7 of the Procedure, Article 423, clause 5 of Article 427 of the Tax Code of the Russian Federation):
- in line 010 - average number of employees;
- in line 020 - the total amount of income, which is determined according to the rules of Art. 248 Tax Code of the Russian Federation;
- in line 030 - the amount of income from activities in the field of information technology for the operations specified in clause 5 of Art. 427 Tax Code of the Russian Federation;
- in line 040 - the share of income from activities in the field of information technology in the total amount of income. The share is determined as follows: divide line 030 by line 020 and multiply by 100;
- in line 050 - the date and number of the entry in the register of accredited IT organizations.
Analysis of contributions to funds in 1C
You can clearly see the accrual of SV for an organization in the document “Analysis of contributions to funds” through the “Taxes and Contributions” menu, section “Insurance Contributions”.
Having set the required period and selected the organization, click the “Create” button. In the window that opens, 2 tables will be generated for each type of SV:
- for small or medium-sized businesses;
- basic tariff.
Contributions to the Pension Fund of the Russian Federation reflect CBs for both types; contributions to the Social Insurance Fund show that by type for SMP – CBs were not accrued (0%).
Changing rates in the opposite direction
If from April 1 the Government provided preferential rates for SV, then in June it was proposed to use 0%. Of course, this applied to those enterprises whose activities belonged to the areas most affected by the coronavirus. And the rate itself was given only for 3 months.
The 0% setting is carried out in 1C by analogy with the instructions described above. Only in the “Tariff Type” line should you select “For industries affected by coronavirus infection.” Next, select April and click OK.
After this, when the accountant makes payroll for May, he will see a negative amount of SV.
Another option for adjusting the insurance premium is to use the document “Recalculation of insurance premiums”. In this case, this operation should be carried out before the salary for May is accrued. This document can also be called up from the “Taxes and Contributions” menu.
In July, the CB rates should be changed again in a similar way.
