Review Art. 427 of the Tax Code of the Russian Federation as amended for 2021, reduced rates of insurance premiums

Insurance premiums for small and medium-sized businesses have increased

In 2021, the application period for reduced insurance premium rates for a large part of payers using the simplified taxation system expired, and serious amendments were also made to Art. 427 of the Tax Code of the Russian Federation.

Art. 427 of the Tax Code of the Russian Federation, as amended for 2021, with comments from experts and specialists, is now available on all well-known information portals. Representatives of regulatory authorities also give their explanations. In the article we will understand what the essence of the amendments is, what their legal status is and how paragraphs should now be applied. 5 p. 1 art. 427 Tax Code of the Russian Federation.

Changes in insurance premiums in 2021

The maximum amount of the base for social insurance for temporary disability and in connection with maternity (VNIM) is 966 thousand rubles. When the employee’s taxable income exceeds this amount, contributions for this type of insurance are no longer charged until the end of the year.

In the future, when calculating sick leave, maternity benefits, and child care benefits up to 1.5 years old, only contributory earnings are taken into account, that is, no more than 966 thousand rubles.

Let's take the case mentioned above: in February, an employee received 16,000 rubles, 5,000 of which were disability benefits.

Contributions for February need to be calculated only at the basic rate, since 16,000 - 5,000 = 11,000 (

If we assume that the employee is paid 16,000 rubles every month and only in April there was a non-taxable amount of 5,000 rubles, then in section 3 you need to fill out two subsections 3.2.1.

1. Subsection 3.2.1 with category code HP:

The requirement for an amount equal to the minimum wage in line 150 of subsection 3.2.1 with code NR must be fulfilled only on a basis that does not exceed the size of the limit.

Let’s assume that an employee’s monthly payments are 500,000 rubles; there are no non-taxable payments. In March, we will exceed the maximum value of the base for OPS (1,465,000 rubles). The amount exceeding the limit of 35,000 rubles:

1 500 000 — 1 465 000 = 35 000

The base, which does not exceed the limit, in March is 465,000 rubles0 > minimum wage).

Using the formula for calculating contributions using a reduced tariff, the amount payable for compulsory pension insurance for March is obtained:

38,376 × 22% + (16) ×10% + 35,000 × 10% – 103,070.08 (contributions for January–February) = 51,535.04 rubles.

Insurance premium rates are set depending on the type of payment:

• compulsory pension insurance (MPI) – 22%, 10% – if the maximum base for the mandatory pension insurance is exceeded;
• compulsory health insurance (CHI) – 5.1%;
• compulsory social insurance (OSI) – 2.9%.

The total deduction for 2021 remains 30%.

Insurance premiums for compulsory insurance against industrial accidents and occupational diseases, the amount of which depends on the classes of economic risk for different types of activities, remained unchanged in the range of 0.2-8.5% in 2021.

The maximum base for calculating contributions to compulsory pension insurance in 2021 is 1,465,000 rubles. The maximum base for calculating contributions to OSS in 2021 is 966,000 rubles. There is no maximum base for calculating contributions to compulsory medical insurance.

From January 1, 2021, the offset mechanism when calculating insurance contributions for compulsory social insurance is completely abolished. The assignment and payment of insurance coverage for compulsory social insurance to insured persons throughout the Russian Federation begins to be carried out by the territorial bodies of the Social Insurance Fund. According to Article 431 of the second part of the Tax Code of the Russian Federation, the mechanism of direct payments will be used for work.

For employers, the abolition of the offset principle means that insurance contributions for compulsory social insurance are no longer reduced by the amount of expenses incurred, but are paid to the Social Insurance Fund in full 100%. Important note:

Payment for the first three days of sick leave is still carried out by the employer and is made, as before, from his own funds.

For some policyholders, this mechanism is not new, since it was “rolled back” during the pilot project “Direct Payments” in some territories of the Russian Federation.

Benefits paid directly by the Social Insurance Fund:

• for temporary disability (including due to an accident at work and (or) occupational disease);
• for pregnancy and childbirth;
• registered in medical institutions in the early stages of pregnancy;
• lump sum benefit for the birth of a child;
• monthly child care allowance;
• payment of additional leave to an employee injured at work.

Payments remaining with the employer:

• temporary disability benefits for the first 3 days of the employee’s illness;
• payment for 4 additional days to care for disabled children;
• social benefit for funeral.

The new payment procedure is intended to both simplify the work of companies and protect workers from unscrupulous employers and those employers who are experiencing financial difficulties and cannot provide timely payment of benefits to the employee.

Insurance premium limits have increased in 2021.

2020:

• RUB 1,292,000 per year for compulsory pension insurance (compulsory pension insurance),
• 912,000 rub. on VNiM (social insurance).

2021:

• RUB 1,465,000 per year according to OSB. Increase in the limit by 13.4% compared to 2020
• RUB 966,000 at VNiM. Increase in the limit by 5.9% compared to 2020.

If an organization does not have the right to apply reduced or preferential rates, then it accrues insurance payments at general rates. The rate may vary depending on the amount of earnings paid to the employee. For each type of insurance payment, a limit is established, above which a reduced rate begins to apply.

• Pension insurance: 22% on payments not exceeding the maximum limit, above the limit - 10%.
• Social insurance: 2.9% on payments not exceeding the limit. Above the limit - contributions are not charged, that is, they are equal to 0%.
• Health insurance: 5.1% for any amount. There is no maximum limit for this type of insurance.

The total percentage of deductions for insurance premiums in 2021 remained at the same level - 30%, of which 22% are contributions to the Pension Fund, 2.9% are contributions to the Social Insurance Fund, 5.1% are contributions to the Medical Insurance Fund.

However, from January 1, 2021, reduced contributions for small and medium-sized businesses, adopted due to restrictions due to coronavirus, have been extended. Let us recall that, according to Article 5 No. 102-FZ, small and medium-sized businesses received the right from April 1 to December 31, 2020 to pay insurance premiums at reduced rates. At the end of 2020, a new law was adopted that amended paragraph 2.1 of Article 427 of the Tax Code of the Russian Federation, extending reduced tariffs for SMEs into 2021.

According to clause 2.1 of Article 427 of the Tax Code of the Russian Federation, the part of the monthly payment not exceeding the minimum wage for SMEs is subject to contributions at regular rates. The rest, that is, those exceeding the minimum wage, are reduced.

From January 1, 2021, the minimum wage (minimum wage) has increased and is 12,792 rubles. — versus 12,130 rub. in 2020.

Reduced rates for SMEs:

• 10% — contributions to the Pension Fund;
• 0% — contributions to the Social Insurance Fund;
• 5% - contributions to the Compulsory Medical Insurance Fund.

It is important to remember that reduced rates can only be applied if there is information about the organization or individual entrepreneur in the Unified Register of SMEs. This register is currently updated monthly.

It is easier to understand multi-stage tariffs for insurance premiums and reporting to government agencies with VLSI. VLSI will help you avoid overpayments, as well as get rid of modifications and fines that are inevitable in the event of an incorrect “manual” calculation. And VLSI Reconciliation will conduct a multi-stage verification of reporting data, which will help avoid unnecessary attention from supervisory authorities.

Article 427 of the Tax Code of the Russian Federation establishes reduced rates of insurance payments. In 2021, benefits were increased, for example, for IT companies developing domestic software, the rate was reduced from 14% to 7.6%. The company must fulfill the following conditions: the share of income from IT must be at least 90%, the organization must have at least 7 employees, the company must be accredited by the Ministry of Telecom and Mass Communications.

Table of preferential insurance premiums for 2021:

Individual entrepreneurs' insurance premiums for themselves in 2021 have not changed. The amount of fixed insurance premiums for individual entrepreneurs for themselves in 2021 was left at the 2021 level. This decision was a measure to support small businesses during the coronavirus pandemic. A year earlier, individual entrepreneurs’ insurance premiums for themselves increased by 4,636 rubles compared to 2019.

The amount of individual entrepreneur contributions for himself in 2020-2021:

• fixed contribution to compulsory pension insurance - 32,448 rubles,
• fixed contribution for compulsory medical insurance - 8,426 rubles,
• additional contribution to compulsory pension insurance - 1% of income over 300 thousand rubles.

Individual entrepreneurs have been given a year to pay fixed payments; they must pay their own contributions by December 31, 2021. For payments that are calculated based on excess income of RUB 300,000, payment can be made until July 1, 2022.

With the VLSI Electronic Reporting solution, you will be confident in the accuracy of the reporting and will submit it to reporting structures, including funds, the first time.

Our specialists are ready to give detailed advice on filling out each report, check the report for errors, decipher correction requirements, and much more. Reporting services – assistance in maintaining and submitting accounting and tax reporting for organizations of all forms of ownership and all taxation systems.

For details on how to calculate insurance premium payments using VLSI and organize reporting to funds, please contact our specialists.

Some payers Art. 427 of the Tax Code of the Russian Federation allows the use of reduced interest rates on insurance premiums in 2021. They apply to payments within the tax base limit. Starting next year, a new category of insurers - Russian developers of electronic component base - will be included in the preferential category, and the tariff for IT companies will be further reduced.

Since the tariffs are different for each category of beneficiaries, we will summarize the rates applicable for insurance premiums in 2021 into a single table.

Changes in payment of insurance premiums

What new rules will be applied when calculating and paying insurance premiums from 01/01/2018?
What is the essence of the amendments made to Ch. 34 of the Tax Code of the Russian Federation Federal Law No. 335-FZ dated November 27, 2017 “On amendments to parts one and two of the Tax Code of the Russian Federation and certain legislative acts of the Russian Federation”? 12/05/2017 Author: S. E. Nesterov

Amendments to Article 420 “Object of taxation of insurance premiums” of the Tax Code of the Russian Federation

Subparagraph 3, paragraph 1. Subparagraph “a”, paragraph 73, Art. 2 of Federal Law No. 335-FZ clarifies the list of agreements on the alienation of the exclusive right to the results of intellectual activity and licensing agreements on the granting of the right to use the results of intellectual activity, payments for which are subject to insurance premiums.

* According to paragraph 1 of Art. 1225 of the Civil Code of the Russian Federation, the results of intellectual activity and equivalent means of individualization of legal entities, goods, works, services and enterprises that are granted legal protection (intellectual property), in particular, are:

1) works of science, literature and art;

2) programs for electronic computers (computer programs);

3) databases;

4) execution;

5) phonograms;

6) messages on the air or via cable of radio or television programs (broadcasting by broadcasting or cable broadcasting organizations);

7) inventions;

utility models;

9) industrial designs;

10) selection achievements;

11) topology of integrated circuits;

12) production secrets (know-how).

As we can see, the amendments have expanded the list of objects subject to insurance premiums.

Let us recall that until recently, remuneration for the alienation of the exclusive right to a computer program was not subject to insurance premiums. In particular, this conclusion was contained in the Letter of the Ministry of Finance of the Russian Federation dated 06/09/2017 No. 03-15-05/36269. Officials explained that computer programs do not belong to works of science, literature and art, but are separately identified results of intellectual activity (Clause 1 of Article 1225 of the Civil Code of the Russian Federation). Under an agreement on the alienation of an exclusive right, one party (the copyright holder) transfers or undertakes to transfer its exclusive right to the result of intellectual activity in full to the other party (the acquirer) (clause 1 of Article 1234 of the Civil Code of the Russian Federation).

Clause 3. This clause deals with determining the object of taxation of insurance premiums for payers who do not make payments and other remuneration to individuals: individual entrepreneurs, lawyers, mediators, notaries engaged in private practice, arbitration managers, appraisers, patent attorneys and other persons engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation.

Before the amendments were made, this paragraph provided that the object of taxation of insurance premiums for this category of payers is the minimum wage established at the beginning of the corresponding billing period (if the payer’s income for the billing period exceeds 300,000 rubles, the object of taxation of insurance premiums is also income , received by the payer of insurance premiums and determined in accordance with clause 9 of Article 430 of the Tax Code of the Russian Federation).

According to the amendments to paragraphs. "b" clause 73 art. 2 of Federal Law No. 335-FZ, the object of taxation of insurance premiums for the named categories of payers is recognized as carrying out entrepreneurial or other professional activities.

Clause 4. According to the rules of this clause, payments and other remunerations within the framework of civil contracts, the subject of which is the transfer of ownership or other real rights to property (property rights), and contracts related to the transfer of property for use, are not recognized as subject to taxation of insurance premiums (property rights).

However, exceptions were provided. Exemption from insurance premiums does not apply to payments under contracts, the list of which is similar to paragraphs. 3 p. 1 art. 420 Tax Code of the Russian Federation. As already indicated, this subclause has been in effect in a new edition since 01/01/2018. The same changes affected the list of exceptions given in paragraph 4 of Art. 420 Tax Code of the Russian Federation.

AMENDMENTS TO ARTICLE 421 “BASIS FOR CALCULATING INSURANCE PREMIUMS FOR PAYERS, P

PRODUCING PAYMENTS AND OTHER REWARDS TO INDIVIDUALS" Tax Code of the Russian Federation.

Clause 8. Amendments to this clause are also related to amendments to clauses. 3 p. 1 art. 420 of the Tax Code of the Russian Federation: a change in the object of taxation of insurance premiums required clarification of the procedure for determining the appropriate base (clause “a”, paragraph 74, article 2 of Federal Law No. 335-FZ).

Taking into account the adjustments made, the amount of payments and other remuneration taken into account when calculating the base for insurance premiums in the part relating to the author's order agreement, the agreement on the alienation of the exclusive right to the results of intellectual activity, which are specified in paragraphs. 1 – 12 p. 1 tbsp. 1225 of the Civil Code of the Russian Federation, a publishing license agreement, a license agreement on granting the right to use the results of intellectual activity, which are indicated in these subparagraphs, is defined as the amount of income received under the relevant agreements, reduced by the amount of actually incurred and documented expenses associated with the extraction of such income.

When determining documentary expenses, you should be guided by the rules of paragraph. 4 paragraphs 1 art. 252 of the Tax Code of the Russian Federation.

Clause 9 . If the expenses specified in clause 8 of Art. 421 of the Tax Code of the Russian Federation cannot be confirmed by documents; they are accepted for deduction as a percentage of the amount of accrued income from a certain type of activity. This paragraph shows the amounts of such deductions. Subparagraph “b” of paragraph 74 of Art. 2 of Federal Law No. 335-FZ, the list of types of expenses has been supplemented.

Amendments to Article 422 “Amounts not subject to insurance premiums” of the Tax Code of the Russian Federation

Subclause 2 of clause 3. According to this subclause (as amended before 01/01/2018), the base for calculating insurance premiums does not include payments in terms of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity - any remuneration paid to individuals under civil law agreements, including 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.

Taking into account the amendments to paragraph 75 of Art. 2 of Federal Law No. 335-FZ, the base for calculating insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity will not need to include payments under civil contracts, including:

• under the author's order agreement;
• under an agreement on the alienation of the exclusive right to the results of intellectual activity specified in paragraphs. 1 – 12 p. 1 tbsp. 1225 Civil Code of the Russian Federation;
• under a publishing license agreement;
• under a license agreement granting the right to use the results of intellectual activity named in these subparagraphs.

AMENDMENTS TO ARTICLE 427 “REDUCED INSURANCE PREMIUM RATES” of the Tax Code of the Russian Federation.

Subclause 5, clause 1. It is set out in a new wording (subclause “a”, clause 76 of Federal Law No. 335-FZ).

It should be noted that these amendments have been awaited for a long time and with impatience. The fact is that, based on the provisions of paragraphs. 5 clause 1, pp. 3 clause 2 and clause 6 art. 427 of the Tax Code of the Russian Federation for payers of insurance premiums using the simplified tax system, the main type of economic activity (in accordance with the All-Russian Classification of Types of Economic Activities) of which is activity in the social and industrial fields, for the period up to 2021 (inclusive) a total reduced tariff of insurance premiums has been established in the amount 20%, subject to simultaneous compliance with the conditions on the maximum amount of income for the tax period (no more than 79 million rubles) and the share of income from sales of products and (or) services provided in the main type of economic activity in total income (no less than 70%).

At the same time, the established paragraph. 5 p. 1 art. 427 of the Tax Code of the Russian Federation, the list of types of economic activities is enlarged and includes both types of activities combined into one class, subclass, one group, subgroup of the classifier, and individual types of economic activities with the corresponding names in the specified list.

Problems for payers of insurance premiums arose after the Order of Rosstandart dated January 31, 2014 No. 14-st, from January 1, 2017, a new edition of the All-Russian Classifier of Types of Economic Activities - OK 029‑2014 (NACE Rev. 2) (hereinafter referred to as - OKVED 2), while OK 029‑2001 (NACE Rev. 1) (hereinafter referred to as OKVED 1) has become invalid.

In this regard, the Ministry of Economic Development has developed direct and reverse transition keys between OKVED 1 and OKVED 2, which are posted on the official website of the department.

For your information:

Changes to the All-Russian Classification of Economic Activities were made in order to harmonize it with the official version in Russian of the Statistical classification of economic activities in the European Community (Version 2) - Statistical classification of economic activities in the European Community (NACE Rev. 2) by maintaining OKVED 2 (from NACE Rev. 2) codes (up to four characters inclusive) and names of the corresponding groups without changing the scope of concepts.

At the same time, the introduction of OKVED 2 from 01/01/2017 should not have resulted in the loss by some payers of the right to apply reduced rates of insurance premiums established by the provisions of Art. 427 Tax Code of the Russian Federation.

However, as a result of the introduction of the new OKVED, which entailed the restructuring of the sections of the classifier, a number of insurance premium payers who carried out activities in the production and social fields before 01/01/2017 and are currently continuing to carry out activities in the production and social fields have changed the name of the type of economic activity and some of the preferential types of activities according to OKVED 1 included in other types of activities according to OKVED 2.

The Ministry of Finance, although not immediately, recognized: payers on the simplified tax system who, before January 1, 2021, carried out the type of economic activity specified in paragraphs. 5 p. 1 art. 427 of the Tax Code of the Russian Federation, according to the names of types of economic activities in accordance with the codes of types of activities according to OKVED 1 and continue to conduct this activity after 01/01/2017, have the right to apply reduced rates of insurance premiums, provided they comply with the conditions provided for in paragraphs. 3 clause 2 and clause 6 art. 427 of the Tax Code of the Russian Federation, regardless of the coincidence or discrepancy of activity codes according to OKVED 2 according to the applied keys (letters dated October 17, 2017 No. 03-15-05/67604, dated October 12, 2017 No. 03-15-05/66714).

For your information:

Financiers in Letter No. 03-15-07/66964 dated October 13, 2017 reported that in accordance with the draft main directions of budget, tax and customs tariff policies for 2021 and the planning period of 2021 and 2020, a draft federal law has been developed, providing for, in in particular, the inclusion in paragraphs. 5 p. 1 art. 427 of the Tax Code of the Russian Federation of amendments clarifying the names of types of economic activities in accordance with OKVED 2, in order to preserve the right of payers using the simplified tax system to apply reduced rates of insurance premiums. This letter was sent to the Federal Tax Service for information and use in the work of lower tax authorities (Letter dated October 25, 2017 No. GD-4-11 / [email protected] ).

And these amendments have been adopted.

So, taking into account the changes, “simplers” can apply reduced rates of insurance premiums, the main types of economic activity (in accordance with the All-Russian Classifier of Types of Economic Activities) of which are the following.

* If the activity code of a “simplified” worker is included in the code of the type of activity listed in the table, he also has the right to apply a reduced tariff subject to other conditions regarding the share and amount of income.

Other amendments to Art. 427 of the Tax Code of the Russian Federation are of a technical nature (clauses “b”, “c”, “d” of paragraph 76 of Article 2 of Federal Law No. 335-FZ).

Changes to Article 430 “Amount of insurance premiums paid by payers who do not make payments and other remuneration to individuals” of the Tax Code of the Russian Federation

Clause 1. Subclause “a” of clause 77 of Art. 2 of Federal Law No. 335-FZ, this norm is set out in a new edition. Taking into account the amendments, the payers specified in paragraphs. 2 p. 1 art. 419 of the Tax Code of the Russian Federation, pay:

1) insurance contributions for compulsory pension insurance in the amount determined in the following order:

2) insurance premiums for compulsory health insurance in a fixed amount:

• RUB 5,840 – for the billing period 2021;
• RUB 6,884 – for the billing period 2021;
• RUB 8,426 – for the billing period 2021.

Clause 2. This clause establishes that the heads of peasant (farm) households pay insurance premiums for compulsory pension insurance and compulsory health insurance for themselves and each member of the peasant (farm) household.

Subparagraph “b” of paragraph 77 of Art. 2 of Federal Law No. 335-FZ in the new edition sets out para. 2 p. 2 art. 430 of the Tax Code of the Russian Federation: in this case, the amount of insurance contributions for compulsory pension insurance as a whole for a peasant (farm) farm is determined as the product of a fixed amount of 26,545 rubles. for the billing period 2021, RUB 29,354. for the billing period 2021, RUB 32,448. for the billing period of 2021, and the number of all members of the peasant (farm) household, including the head of the peasant (farm) household.

In addition, a new paragraph has appeared. 3: the amount of insurance premiums for compulsory health insurance as a whole for a peasant (farm) farm is determined for the billing period as the product of a fixed amount of insurance premiums amounting to 5,840 rubles. for the billing period 2021, 6,884 rubles. for the billing period 2021, 8,426 rubles. for the billing period of 2020, and the number of all members of the peasant (farm) household, including the head of the peasant (farm) household.

Clause 3. Amendments to this clause are due to the introduction of clause 1 of Art. 430 of the Tax Code of the Russian Federation, the concept of “fixed payment”. This norm establishes the procedure for determining the amount of insurance premiums payable in a situation where an individual entrepreneur has not been working since the beginning of the year. Before the amendments were made, the following was provided: if payers begin to carry out entrepreneurial or other professional activities during the billing period, the amount of insurance premiums payable by them for this billing period is determined in proportion to the number of calendar months starting from the calendar month of the start of the activity. For an incomplete month of activity, the amount of insurance premiums is determined in proportion to the number of calendar days of this month.

After making changes to paragraphs. “c” clause 77 art. 2 of Federal Law No. 335-FZ the words “amount of insurance premiums” were replaced with the words “fixed amount of insurance premiums”.

Clause 7. This clause provides that the payers specified in clauses. 2 p. 1 art. 419 of the Tax Code of the Russian Federation, do not calculate or pay insurance premiums for compulsory pension and health insurance:

• for the periods indicated in clause 1 (in terms of conscription military service), 3, 6 – 8, part 1, art. 12 of the Federal Law of December 28, 2013 No. 400-FZ “On Insurance Pensions”;
• for periods during which the status of a lawyer was suspended and during which they did not carry out relevant activities.

Subclause “d” of clause 77 of Federal Law No. 335-FZ introduced a mandatory condition under which non-payment of insurance premiums is possible: provided they submit an application for exemption from payment of insurance premiums and supporting documents to the tax authority at the place of registration.

Changes to Article 431 “The procedure for calculating and paying insurance premiums paid by payers making payments and other remuneration to individuals, and the procedure for reimbursing the amount of insurance contributions for compulsory social insurance

in case of temporary disability

and in connection with motherhood" Tax Code of the Russian Federation

Clause 7. The new edition contains paragraph. 2 of this paragraph. The reasons have been clarified for which the calculation of insurance premiums will be considered rejected (Clause 78, Article 2 of Federal Law No. 335-FZ). If in the calculation submitted by the payer there is information for each individual about the amount of payments and other remuneration in favor of individuals, the base for calculating insurance contributions for compulsory pension insurance within the established limit, the amount of insurance contributions for compulsory pension insurance, calculated on the basis of the base for their calculations not exceeding the maximum value, the basis for calculating insurance contributions for compulsory pension insurance at an additional rate, the amount of such insurance contributions at an additional rate for the billing (reporting) period and (or) for each of the last three months of the billing (reporting) period contain errors , and also if in the calculation submitted by the payer the sums of the same indicators for all individuals do not correspond to the same indicators as a whole for the payer of insurance premiums and (or) the calculation contains unreliable personal data identifying the insured individuals, such calculation is considered not submitted, about which the payer no later than the day following the day of receipt of the calculation in electronic form (10 days following the day of receipt of the calculation on paper), a corresponding notification is sent.

Let us remind you that personalized information about the insured persons is contained in section. 3 calculations for insurance premiums, the form of which was approved by Order of the Federal Tax Service of the Russian Federation dated October 10, 2016 No. ММВ-7-11 / [email protected] At the same time, the amount of information about the insured persons for the reporting (calculation) period in section. 3 calculations are taken into account in the corresponding columns of line 010 of subsection. 1.1 “Calculation of the amounts of contributions for compulsory pension insurance” of Appendix 1 “Calculation of the amounts of insurance contributions for compulsory pension and health insurance” to section. 1 calculation.

The Federal Tax Service and the Ministry of Finance in their letters clarified how to correct data on insured persons in calculations of contributions.

Amendments to Article 432 “The procedure for calculating and paying insurance premiums paid by payers who do not make payments and other remuneration to individuals” of the Tax Code of the Russian Federation

Clause 2. The provisions of this clause provide that the amounts of insurance premiums for the billing period are paid by payers no later than December 31 of the current calendar year.

If insurance premiums were calculated from the payer’s income exceeding 300,000 rubles. for the billing period, they had to be paid no later than April 1 of the year following the expired billing period.

Taking into account the amendments to paragraph 79 of Art. 2 of Federal Law No. 335-FZ, the payment date has been postponed to a later date: contributions must be paid no later than July 1.

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Who is eligible for premium relief in 2021?

Federal Law No. 265-FZ dated July 31, 2020 (hereinafter referred to as Law No. 265-FZ) provides for a number of benefits for IT companies. In particular, they apply to insurance premiums.

Firstly, for organizations that operate in the field of information technology and currently pay insurance premiums at reduced rates in the aggregate of 14 percent, from 01/01/2021 these rates will be reduced and will amount to 7.6 percent.

Secondly, from 2021 the right to apply reduced contribution rates has been granted to a new category of payers. These are Russian organizations engaged in the design and development of electronic components and electronic (radio-electronic) products.

Next, let's talk about everything in order.

From payments to employees, employers are required to deduct insurance premiums for such types of compulsory insurance as:

• medical;
• pension;
• social.

Let us remind you that insurance premiums must be accrued for remuneration to the head of the organization (even without an employment contract concluded with him) and those employees who work in accordance with:

• with employment contracts;
• with civil contracts (for the provision of services or performance of work);
• with copyright agreements (with performers).

Please note that in 2021, the calculation of insurance premiums for remuneration of individuals concerns not only cash, but also in kind.

If an individual entrepreneur or organization does not have the right to apply reduced tariff rates, then they must pay insurance premiums for medical, social and pension insurance at the basic tariff. As for the tariff rates for insurance premiums for 2021, they remained unchanged (based on No. 361-FZ of November 27, 2021).

Only the maximum bases for calculating insurance premiums have changed (based on clauses 4-6 of Art.

421 of the Tax Code of the Russian Federation, Decree of the Government of the Russian Federation of November 28, 2018 N 1426). You can familiarize yourself with them in the table below.

The distribution of the total bet is as follows:

• for social insurance – 2.9%;
• for pension insurance – 22%;
• for health insurance – 5.1%.

Health insurance

Social insurance (in case of temporary disability and in connection with maternity)

Pension insurance

Basic tariff

Basic tariff up to

Basic tariff above

(with the exception of HQS, stateless persons who temporarily reside on Russian territory)

(for foreign citizens and stateless persons who are temporarily staying on Russian territory (except for HQS))

As already mentioned, some insurance premium payers are beneficiaries and have the right to make payments in accordance with reduced rates.

Cancellation of reduced tariffs

The Government of the Russian Federation did not make changes to paragraphs. 5 p. 1 art. 427 of the Tax Code of the Russian Federation from 2021, the latest news - the benefits have not been extended, and this is not planned in the future. Initially, the decision to provide the possibility of using reduced tariffs was made only for 2017 and 2021, as stated in paragraphs. 3 hours 2 tbsp. 427 Tax Code of the Russian Federation. Thus, as the Ministry of Finance indicated in Letter No. 03-15-05/75886 dated October 23, 2018, the transition of such contribution payers to the generally established tariff in 2021 is not the abolition of an existing benefit, but the implementation of previously adopted decisions of the legislator.

According to information from the Ministry of Finance of Russia, provided in letter dated August 1, 2021 No. 03-15-06/54260, the Government is not considering the possibility of making a decision in 2021 and 2021 to extend the period of application of reduced tariffs for representatives of medium and small businesses operating in manufacturing and social areas.

Article 427 of the Tax Code of the Russian Federation, subparagraph 5, paragraph 1 in 2021 (as amended on January 1, 2019) does not currently grant them such a right. If previously the total amount of insurance premiums for enterprises that switched to the simplified tax system and having an income of no more than 79 million rubles per year (if the main type of activity according to OKVED corresponds to the list specified in paragraph 5 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation) was 20%, then now it increases to 30%:

• 22% for pension insurance (OPI),
• 2.9% for social insurance (OSS),
• 5.1% for health insurance (CHI).

Thus, the abolition of the benefit from 2021 (the transition to a general tariff, if you follow the vocabulary of law enforcement) significantly increases the financial burden on small and medium-sized businesses.

Reduced insurance premium rates are also not eligible to apply from 01/01/2019. payers specified in paragraphs 5, 6 and 9 of Part 1 of Art. 427 of the Tax Code of the Russian Federation for the same reasons. This group includes organizations in the social sphere and consumer services, representatives of small and medium-sized businesses that have chosen simplified tax regimes.

New form of personal income tax certificate 2 in 2021

Insurance premiums 2021: main changes

Despite the fact that the provision of the legislative act 212-FZ as a whole ceases to be relevant, all payers of contributions retained their obligations in part 34 of Chapter 34 of the Tax Code of the Russian Federation. Persons who are recognized as payers of contributions are considered insurers of their employees for all types of insurance:

• Enterprises that pay individuals (employees) wages under an employment contract or GPC agreement;
• For an individual entrepreneur;
• Private citizens who are a source of income for individuals without the status of an individual entrepreneur;
• Individuals who conduct private legal practice;
• They provide notary services and pay (or not) fees.

At the same time, lawyers, notaries, entrepreneurs conducting economic activities are required to pay the amount of insurance premiums for their activities. Also, having hired employees on staff or paying remuneration to persons for services related to activities under GPC agreements, they are recognized as payers in relation to payments for the labor functions of their employees.

The obligation to charge/pay insurance premiums arises for some payers upon completion of certain actions.

Question No. 1. If the head of a peasant farm does not carry out activities while on leave under the BIR, can she be exempted from contributions?

In 2021, Chapter 34 of the Tax Code of the Russian Federation introduced changes that do not mention complete exemption from the tax burden on insurance contributions.

Question No. 2. A GPC agreement was concluded with the author. Do I have to pay fees on remuneration?

Amounts that are paid to a person under copyright contracts are the subject of the calculation of insurance premiums in paragraph 2 of paragraph 1 of Article 420. The calculation of contributions at all compulsory health insurance and compulsory health insurance rates, except for rates for injuries and compulsory health insurance.

Question No. 3. What insurance premium rates should be used to pay disabled employees?

For disabled people, regardless of group, rates for compulsory medical insurance, compulsory medical insurance, compulsory social insurance are taken based on regular insurance rates. There will be benefits only under the simplified tax system for activities that apply reduced rates.

The preferential rates for social contributions were abolished for the two largest categories of payers for whom it was most convenient to enjoy the privileges:

1. Entrepreneurs.
2. Companies under special regimes.

This category of beneficiaries previously had the opportunity to pay only contributions to the Pension Fund in the amount of 20% of the wages of their employees.

A large number of entrepreneurs and organizations fell under the terms of the benefit, thanks to which they had the opportunity to officially employ people for themselves, and at the same time save their money without making much effort.

So, if these organizations had officially employed persons, then the company could save up to 10% of the payroll precisely by making such contributions.

As in 2021, in 2021 contributions to the funds are 30%, including:

• 22% – in the Pension Fund of Russia;
• 2.9% – in the Social Insurance Fund;
• 5.1% – in the Federal Compulsory Medical Insurance Fund.

Limits on the base for calculating contributions (Government Decree No. 1426 of November 28, 2018):

Benefits for family members of northerners

The problem of imposing insurance premiums on the cost of travel on vacation and back to family members of employees working in the Far North and equivalent areas has been resolved.

Let us recall that the Ministry of Finance of Russia forced contributions to be made for compensation of such expenses if it was paid directly to the employee (letters dated June 14, 2018 No. 03-15-06/40735, No. 03-15-06/40742, dated May 15, 2018 No. 03- 15-05/32492, dated 04/12/2018 No. 03-15-08/24289, dated 11/22/2017 No. 03-15-07/77488).

The Supreme Court, in its decision dated June 14, 2018 No. AKPI18-393, recognized this approach as incorrect (for more details, see EZH-Accountant, 2021, No. 29, p. 05). And now this problem has been resolved at the legislative level.

Law No. 300-FZ amended subparagraph. 7 clause 1 art. 422 of the Tax Code of the Russian Federation. According to the amendments that came into force on August 3, 2021, the cost of travel to and from the place of use of vacation for non-working family members (husband, wife, minor children actually living with the employee) and the cost of transporting their baggage, paid by the payer, are not subject to insurance premiums insurance premiums for persons working and living in the regions of the Far North and equivalent areas, 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 government, labor contracts and (or) collective agreements.

The Ministry of Finance spoke about the calculation and payment of insurance premiums in 2021

Reduced contribution rates in 2021 have the right to apply to those organizations and individual entrepreneurs that are named in Art. 427 Tax Code of the Russian Federation. These include:

• IT companies;
• Airlines;
• NPOs using the simplified tax system;
• charitable companies using the simplified tax system;
• "Skolkovo";
• participants of the FEZ of Crimea, Sevastopol
• residents of the port of Vladivostok.

According to current regulations, insurance premium rates depend on the type of payment. In accordance with this, the following types of insurance premiums are determined:

• for compulsory pension insurance - 22% and 10% in case of exceeding the maximum income base;
• for social insurance - 2.9% and 0% in case of exceeding the maximum income base;
• for compulsory medical insurance - 5.1%.

Important! Contributions relating to accidents and occupational diseases remain unchanged. They range from 02% to 8.5% depending on the risk class.

What other changes have been made to Art. 427 of the Tax Code of the Russian Federation?

Federal Law-303 dated 08/03/2018 A number of other changes have been made to Art. 427 of the Tax Code of the Russian Federation, which entered into force on January 1, 2019:

• the rate of insurance contributions for compulsory pension insurance has been established for an indefinite period in the amount of 22% within the limit of the base for calculating contributions for the specified type of compulsory insurance and 10% above the limit,
• the period of application of reduced tariffs in the amount of 20% was extended until 2025 for two categories of payers (which was previously also established until 2021): non-profit organizations carrying out socially important activities in the field of public service, scientific research, healthcare, mass sports, education on the simplified tax system , charitable organizations on the simplified tax system.

Thus, the validity of the reduced tariffs for the following three categories of payers has not been extended:

• enterprises whose main activities correspond to those specified in paragraphs. 5 hours 1 tbsp. 427 NKRF, applying the simplified tax system,
• pharmacy organizations and individual entrepreneurs licensed to carry out pharmaceutical activities, in relation to payments and rewards made to individuals who have the right to engage in pharmaceutical activities, who have chosen the taxation system in the form of paying a single tax on imputed income for certain types of activities,
• Individual entrepreneurs applying the patent taxation system in relation to payments in favor of individuals directly involved in the implementation of activities corresponding to the type of economic activity specified in the patent (with the exception of individual entrepreneurs carrying out the types of activities specified in subparagraphs 19, 45 48 paragraph 2 of Article 346.43 Code).

These payers are from 01/01/2019. The general tariff applies.

Insurance premium rates for 2021

In 2021, reduced insurance premium rates have been established for employers included in the SME register:

• 0% on social contributions;
• 10% on OPS within and above the established limit;
• 5% for compulsory medical insurance.

Important! These insurance premium rates are used to calculate wages above the minimum wage. For wages within the minimum wage, contributions are calculated at regular rates.

Only those employers who are included in the SME register can use reduced tariffs. The reduced tariff can be applied no earlier than the 1st day of the month in which information about the company or individual entrepreneur is entered into the register. However, this opportunity is installed no earlier than April 1, 2021.

In 2021, some companies retained the opportunity to pay insurance premiums at reduced or even zero rates.

Preferential categories are established on the basis of Art. 427 Tax Code of the Russian Federation. In particular, these include companies in the IT field, film industry enterprises, participants in the Skolkovo project, residents of the port of Vladivostok, etc.

Tariffs of insurance premiums for residents of the SEZ of the Kaliningrad region.

Federal Law No. 353-FZ dated November 27, 2017 “On Amendments to Part Two of the Tax Code of the Russian Federation” amended Art. 427 of the Tax Code of the Russian Federation: from 2021, organizations included in the unified register of residents of the Special Economic Zone in the Kaliningrad Region in accordance with Federal Law No. 16-FZ dated January 10, 2006[3] (SEZ of the Kaliningrad Region) apply reduced insurance premium rates.

The specified payers of insurance premiums, within the established maximum value of the base for calculating insurance premiums for the corresponding type of insurance, apply the following reduced rates of insurance premiums (clause 5, clause 2, article 427 of the Tax Code of the Russian Federation):

– on OPS – 6%;

– for compulsory social insurance in case of temporary disability and in connection with maternity – 1.5%;

– for compulsory medical insurance – 0.1%.

The specifics of applying reduced tariffs in this case are established in clause 11 of Art. 427 Tax Code of the Russian Federation. If insurance premium payers do not fulfill these conditions, they will not have the right to apply reduced insurance premium rates.

Reduced insurance premium rates for residents of the Kaliningrad region SEZ are applied taking into account the following features:

– the payer of insurance premiums must be included in the unified register of residents of the SEZ of the Kaliningrad region in the period from January 1, 2018 to December 31, 2022 inclusive;

– reduced tariffs are applied for seven years starting from the 1st day of the month following the month in which such a payer was included in the register, but not more than the deadline;

– the deadline for applying reduced tariffs for payers is set until December 31, 2025;

– in case of exclusion of payers from the register, reduced tariffs are not applied from the 1st day of the month following the month in which payers were excluded from the register;

– reduced tariffs are applied by payers exclusively in relation to the base for calculating insurance premiums determined in relation to individuals employed in new jobs.

In this case, the legislator clearly defined what is meant by a new workplace: this is a place created for the first time by organizations included in the register when implementing an investment project on the territory of a special economic zone in the Kaliningrad region. In this case, an individual employed in a new workplace is recognized as a person who has entered into an employment contract with an organization included in the register, and his labor duties are directly related to the implementation of the specified investment project, including the operation of fixed assets created as a result of the implementation of the investment project. project. The list of payers' workplaces related to new jobs is approved by payers before the application of reduced insurance premium rates in agreement with the administration of the SEZ in the Kaliningrad region and the tax authority at the location of the payers.

The establishment of reduced tariffs for insurance premiums is one of the directions for creating a favorable tax regime for the development of economic and scientific potential in the Kaliningrad region, attracting investment in the regional economy, as well as creating a financial base for the accelerated socio-economic development of the Kaliningrad region.

Insurance premiums in 2021: rates (table)

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The application of reduced insurance premium rates in 2021 is of a declarative nature. That is, if this means that if an organization or individual entrepreneur meets certain requirements, then they have the right to calculate contributions at the reduced rates provided for by the Tax Code. Moreover, there is no need to submit a notification to the Federal Tax Service or wait for permission from the tax authorities. The fact that an organization or individual entrepreneur is calculating insurance premiums at reduced rates in 2017, as well as the basis for such an assessment, will be seen by tax authorities from a single calculation of insurance premiums.

Tax officials do not have the right to refuse to accept payments for insurance premiums to policyholders applying preferential rates in 2021, citing the need to provide additional documents confirming this right.

At the same time, from 2021, tax inspectorates, as part of the audit of calculations for insurance premiums, have the right, as part of a desk audit, to request the submission of documents confirming the right to a reduced tariff. This right is reserved for inspectors by clause 8.6 of Article 88 of the Tax Code of the Russian Federation.

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.

Answer of the week: reduced insurance premium rates

In order to correctly calculate insurance premiums in 2021, you need to carefully study the Tax Code, namely for:

• determining the basis for calculation - study Article 421;
• understanding the types of non-taxable income tax – 422;
• application of SV tariffs for various categories of taxpayers – Articles 425 – 429;
• payment of FV IP - Art. 432

Regarding the VZN for injuries, we continue to focus on 125-FZ “On compulsory social insurance against accidents at work and occupational diseases.”

The calculation formula itself is quite simple: the base for calculating contributions is taken and multiplied by the tariff for a specific category of payers, from the resulting amount the amounts paid since the beginning of the year are minus.

Enterprises classified as small businesses apply reduced rates. They amount when reaching the limit base

• 10% on OPS;
• 0% for social insurance
• and 5% for health insurance.

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.

The accountant calculates SV every month when he calculates wages. It must be remembered that when calculating vacation pay, VZN are accrued together with them. Despite the fact that there may be situations when the vacation begins and ends in different reporting periods.

The accrual is reflected as follows:

• Debit of cost accounting accounts – Credit of subaccounts of account 69.

Cost accounts can be 20, 23, 25, 44, etc.

Of particular importance is the maximum value of the base for calculating insurance premiums. It represents the amount of income, a certain limit, upon reaching which the employer receives the right to reduce the percentage of payments to the funds. The guideline is the average annual earnings, the amount of which is approved annually by the Government of the Russian Federation.

In 2021, the limits of insurance contributions for 2020 were approved: for pension insurance the base is 1 million 292 thousand rubles, for social insurance - 912 thousand rubles. For health insurance, there is no maximum amount and no rate reduction is provided.

It is not yet known exactly what the base for insurance premiums will be in 2021. Everything will be determined by the indexation of average earnings in 2020 - based on this, the Government will approve the necessary coefficients. New information is published at the end of the year.

Organizations and individual entrepreneurs pay insurance contributions to the Pension Fund for their employees from their own funds, without prejudice to payroll. Mandatory payments include:

1. to the Pension Fund;
2. for health insurance;
3. for social insurance.

The amount of funds paid is formed in accordance with:

• with the payer category;
• type of work activity;
• category of employee receiving income;
• the amount of wages.

Object of taxation of insurance premiums.

Federal Law No. 335-FZ amended Art. 420 of the Tax Code of the Russian Federation, which come into force on January 1, 2021.

Exclusive rights to works of science, literature, art. As a general rule, the object of taxation of insurance premiums is payments and other remuneration in favor of individuals within the framework of labor relations and under civil law contracts, under copyright contracts in favor of the authors of works, as well as under agreements on the alienation of exclusive rights and licensing agreements. In the new edition of Art. 420 Tax Code of the Russian Federation, paragraphs. 3 clause 1 is reformulated: under agreements on the alienation of the exclusive right to the results of intellectual activity specified in clauses. 1 – 12 p. 1 tbsp. 1225 of the Civil Code of the Russian Federation, publishing license agreements, license agreements on granting the right to use the results of intellectual activity specified in paragraphs. 1 – 12 p. 1 tbsp. 1225 of the Civil Code of the Russian Federation, including remunerations accrued by organizations for managing rights on a collective basis in favor of authors of works under agreements concluded with users.

These innovations are associated with bringing the Tax Code of the Russian Federation into conformity with the Civil Code of the Russian Federation.

Similar changes were made to paragraph 4 of Art. 420 of the Tax Code of the Russian Federation, as well as clause 8 of Art. 421 and paragraphs. 2 p. 3 art. 422, which indicate, respectively, payments and the base recognized and not recognized as the object of taxation by insurance premiums.

Individual entrepreneurs. The object of taxation of insurance premiums for individual entrepreneurs, lawyers, mediators, notaries, arbitration managers, appraisers, patent attorneys and other persons engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation (hereinafter referred to as individual entrepreneurs) is the minimum wage (minimum wage) established at the beginning of the corresponding billing period, in the case provided for in paragraph. 3 pp. 1 clause 1 art. 430 of the Tax Code of the Russian Federation, the object of taxation of insurance premiums is also recognized as income received by the payer of insurance premiums and determined in accordance with clause 9 of Art. 430 Tax Code of the Russian Federation.

That is, individual entrepreneurs (and other specified persons) paid insurance premiums for themselves, based on the size of the minimum wage, as well as if their income exceeded 300,000 rubles. – additional 1% of the amount of income on OPS.

From 2021, this rule is changing: now the size of insurance premiums will no longer depend on the minimum wage (see below).

Base for calculating insurance premiums

The procedure for determining the base for calculating insurance premiums is established by Art. 421 of the Tax Code of the Russian Federation, which has been in effect since January 1, 2021 in a new edition:

– paragraph 8 of Art. 421 of the Tax Code of the Russian Federation has been brought into conformity with the norms of the Civil Code of the Russian Federation (see above);

– individual cost norms have been adjusted, which can be accepted when calculating insurance premiums if the costs are not documented (clause 9 of Article 421 of the Tax Code of the Russian Federation).

Here are the amended norms of paragraphs. 9 tbsp. 421 Tax Code of the Russian Federation. If the expenses specified in clause 8 of Art. 421 of the Tax Code of the Russian Federation cannot be supported by documents; they are accepted for deduction in the following amounts (as a percentage of the amount of accrued income):

– for the creation of audiovisual works (video, television and cinema), phonograms, messages on the air or via cable radio or television broadcasts – 30%;

– for the creation of scientific works and developments, computer programs, databases – 20%;

– for discoveries, selection achievements, inventions, creation of utility models, industrial designs, production secrets (know-how), topologies of integrated circuits (percentage of the amount of income received in the first two years of use) – 30%.

The amount and procedure for calculating and paying insurance premiums paid by individual entrepreneurs for themselves

From 2021, the procedure for calculating insurance premiums for themselves by individual entrepreneurs and other persons engaged in private practice is fundamentally changing: Federal Law No. 335-FZ amended Art. 430 Tax Code of the Russian Federation.

In 2021, insurance premiums paid by individual entrepreneurs for themselves for compulsory health insurance and compulsory medical insurance were calculated on the basis of the minimum wage.

Since 2021, a new procedure has been in force: individual entrepreneurs, as well as heads (and members) of peasant (farm) households, pay insurance premiums in a fixed amount (see table).

At the same time, as before, the amount of insurance premiums for compulsory health insurance and compulsory medical insurance as a whole for a peasant (farm) farm is determined as the product of a fixed amount for the billing period and the number of all members of the peasant (farm) farm, including the head of the peasant (farm) farm.

Let us remind you that for 2021, individual entrepreneurs are required to pay insurance premiums for themselves in the following amounts (Letter of the Federal Tax Service of Russia dated 03/07/2017 No. BS-4-11 / [email protected] ). On OPS:

– if the payer’s income does not exceed 300,000 rubles. for the billing period - in the amount defined as 1 minimum wage (RUB 7,500 for 2021) x 26% x 12 months. = 23,400 rub.;

– if the payer’s income exceeds 300,000 rubles. for the billing period - in the amount defined as 1 minimum wage (RUB 7,500 for 2017) x 26% x 12 months. + 1% of the amount of income of the payer of insurance premiums exceeding RUB 300,000.

In this case, the amount of insurance premiums paid by the payer cannot exceed the amount defined as 8 minimum wages (RUB 7,500 for 2017) x 26% x 12 months. = 187,200 rub.

The amount of insurance premiums for compulsory medical insurance for the billing period is determined as 1 minimum wage (RUB 7,500 for 2021) x 5.1% x 12 months. = 4,590 rub.

From 2021, the calculation of insurance premiums for compulsory health insurance and compulsory health insurance for individual entrepreneurs for themselves is fundamentally changing: the amount of insurance premiums no longer depends on the minimum wage, a fixed amount has been established for the next three years. At the same time, the threshold value of income of 300,000 rubles, from which an additional percentage of insurance premiums for compulsory health insurance is paid, has not changed, and the maximum amount of insurance premiums for compulsory health insurance has remained in the form of 8 times the fixed amount.

In addition to the above innovations, clause 7 of Art. 430 of the Tax Code of the Russian Federation, which indicates cases of exemption of individual entrepreneurs from paying insurance premiums: it is clarified that entrepreneurs are required to submit applications for exemption from paying insurance premiums and supporting documents to the tax authority at the place of registration. This is not a new condition; in practice, the tax authorities required supporting documents before, they were supported by representatives of the Ministry of Finance (Letter No. 03-15-05/61112 dated 09/21/2017).

Another change for individual entrepreneurs will be new deadlines for payment of insurance premiums (clause 2 of Article 432 of the Tax Code of the Russian Federation):

– the amounts of insurance premiums for the billing period are paid by payers no later than December 31 of the current calendar year. This deadline has not changed;

– insurance premiums calculated on the amount of the payer’s income exceeding 300,000 rubles. for the billing period, are now paid by the payer no later than July 1 of the year following the expired billing period. Previously, they had to be paid no later than April 1 of the following year.

Insurance premiums for small and medium-sized businesses in 2021

If an organization, individual entrepreneur or SME is not entitled to a preferential tariff, the general rates for calculating payments are applied. The guideline for calculating contributions to the Pension Fund is the amount of the average salary, which is established annually by the Government. For 2021, the insurance base was 1 million 292000. For 2021, the insurance base will be 1 million 465 thousand rubles.

For some institutions and enterprises, preferential tariffs for compulsory medical insurance are provided. These include companies involved in:

1. IT technologies;
2. intellectual activity;
3. charity;
4. some other activities.

Preferential rates for certain constituent entities of the Russian Federation:

For dangerous and harmful working conditions, employers pay additional interest to the OPS; there are no changes in this regard. The level of danger and harmfulness of production is established by a special commission. The highest 4th hazard category. Additional size payments to the Pension Fund are 8%.

Harm class and subclasses:

If the working conditions in the company are classified as hazard class 1 or 2, no additional funds are contributed to the OPS.

All Russian companies and individual entrepreneurs have a single deadline for making contributions to the Pension Fund - the 15th day of the next month. If the last day of payment coincides with a weekend or holiday, then it is allowed to postpone the payment to the next day.

Example

The January fee must be paid by February 15th. If the set date coincides with a holiday or weekend, payment can be made on the 16th or 17th.

Individual entrepreneurs pay compulsory pension insurance for themselves. There are 2 ways for them:

1. contribute in parts;
2. pay in full immediately.

A fixed amount of RUB 36,455. must be paid by 12/31/21. If the annual income of an individual entrepreneur exceeds 300,000, 1% of additional earnings (amounts over 300,000 rubles) must be paid by 07/1/22.

Failure to comply with payment deadlines will result in penalties in the form of penalties for each day of delay.

Standard rates 2021

The unified insurance tariff is the volume of insurance premiums that is provided for all Russian insurers: organizations and individual entrepreneurs.

Buh-Ved.RU

Useful articles » Article 427 of the Tax Code, paragraphs 5-9, paragraph 1
Article 427.
Reduced rates of insurance contributions
1. Reduced rates of insurance contributions for payers specified in subparagraph 1 of paragraph 1 of Article 419 of this Code apply:

5) for organizations and individual entrepreneurs of individual entrepreneurs using the simplified taxation system of the simplified system, the main type of economic activity (classified on the basis of codes of types of activities in accordance with the All-Russian Classifier of Types of Economic Activities) of which are:

• food production;
• production of mineral waters and other non-alcoholic drinks;
• textile and clothing production;
• production of leather, leather goods and footwear;
• wood processing and production of wood products;
• chemical production;
• production of rubber and plastic products;
• production of other non-metallic mineral products;
• production of finished metal products;
• production of machinery and equipment;
• production of electrical equipment, electronic and optical equipment;
• production of vehicles and equipment;
• furniture manufacture;
• production of sporting goods;
• production of games and toys;
• research and development;
• education;
• health and social service provision;
• activities of sports facilities;
• other activities in the field of sports;
• processing of secondary raw materials;
• construction;
• maintenance and repair of vehicles;
• disposal of sewage, waste and similar activities;
• transport and communications;
• provision of personal services;
• production of cellulose, wood pulp, paper, cardboard and products made from them;
• production of musical instruments;
• production of various products not included in other groups;
• repair of household products and personal items;
• real estate management;
• activities related to the production, distribution and screening of films;
• activities of libraries, archives, club-type institutions (except for the activities of clubs);
• activities of museums and protection of historical sites and buildings;
• activities of botanical gardens, zoos and nature reserves;
• 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;
• retail trade of pharmaceutical and medical goods, orthopedic products;
• production of bent steel profiles;
• production of steel wire;

6) for taxpayers of the single tax on imputed income for certain types of UTII activities

• pharmacy organizations and individual entrepreneurs holding a license for pharmaceutical activities - in relation to payments and rewards made to individuals who, in accordance with the Federal Law of November 21, 2011 N 323-FZ “On the fundamentals of protecting the health of citizens in the Russian Federation” have the right to engage in pharmaceutical activities or are allowed to carry them out;

7) for non-profit organizations

(with the exception of state (municipal) institutions) registered in the manner established by the legislation of the Russian Federation, applying a simplified taxation system and carrying out, in accordance with the constituent documents, activities in the field of social services for citizens, scientific research and development, education, healthcare, culture and art (activities theaters, libraries, museums and archives) and mass sports (with the exception of professional);

for charitable organizations

registered in accordance with the procedure established by the legislation of the Russian Federation and applying a simplified taxation system;

9) for individual entrepreneurs using the patent system of taxation of PSN

, - in relation to payments and rewards accrued in favor of individuals engaged in the type of economic activity specified in the patent (with the exception of individual entrepreneurs carrying out the types of business activities specified in subparagraphs 19, 45 - 48 of paragraph 2 of Article 346.43 of this Code);

2. For the payers specified in paragraph 1 of this article, within the established maximum value of the base for calculating insurance premiums for the relevant type of insurance, the following reduced insurance premium rates are applied:

3) for payers specified in subparagraphs 5 - 9 of paragraph 1 of this article, during 2017 - 2021, insurance premium rates for

• Pension Fund - 20.0 percent ,
• FSS - 0 percent
• FFOMS - 0 percent .

The insurance premium rates specified in this subclause apply to payers using the simplified tax system specified in subclause 5 of clause 1 of this article if their income for the tax period does not exceed 79 million rubles;

6. For payers specified in subparagraph 5 of paragraph 1 of this article, the corresponding type of economic activity provided for by the specified subparagraph 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 total income .

The amount of income is determined in accordance with Article 346.15 of this Code.

If, based on the results of the settlement (reporting) period, the main type of economic activity of an organization or individual entrepreneur specified in subparagraph 5 of paragraph 1 of this article does not correspond to the declared main type of economic activity , and also if the organization or individual entrepreneur exceeded the limit on income specified in paragraph two of subparagraph 3 of paragraph 2 of this article, such an organization or such individual entrepreneur is deprived of the right to apply the insurance premium rates established by subparagraph 3 of paragraph 2 of this article from the beginning of the settlement (reporting) period in which this discrepancy was made , and the amount of insurance premiums subject to restoration and payment in accordance with the established procedure.

7. The payers specified in subclause 7 of clause 1 of this article apply the reduced rates of insurance premiums provided for in subclause 3 of clause 2 of this article, provided that at the end of the year preceding the year the organization switched to paying insurance premiums at such tariffs, at least 70 percent of the total income of the organization for the specified period consists of the following types of income:

• income in the form of targeted revenues for the maintenance of non-profit organizations and the conduct of their statutory activities in accordance with subparagraph 7 of paragraph 1 of this article, determined in accordance with paragraph 2 of Article 251 of this Code (hereinafter referred to as targeted receipts);
• income in the form of grants received for carrying out activities in accordance with subparagraph 7 of paragraph 1 of this article and determined in accordance with subparagraph 14 of paragraph 1 of Article 251 of this Code (hereinafter referred to as grants);
• income from carrying out the types of economic activities specified in paragraphs seventeen - twenty-one, thirty-four - thirty-six of subparagraph 5 of paragraph 1 of this article.

The amount of income is determined by the payers specified in subparagraph 7 of paragraph 1 of this article, in accordance with Article 346.15 of this Code, taking into account the requirements of this paragraph. Monitoring compliance with the conditions established by this paragraph is carried out, inter alia, on the basis of reports submitted by non-profit organizations in accordance with Article 431 of this Code.

Information on cases of non-compliance of the activities of a non-profit organization with the goals provided for by its constituent documents, identified based on the results of control carried out by the federal executive body exercising the functions of developing and implementing state policy and legal regulation in the field of registration of non-profit organizations in accordance with Article 32 of the Federal Law dated January 12, 1996 N 7-FZ “On Non-Profit Organizations” , is submitted to the tax authorities in the form of an electronic document in the manner prescribed by the agreement on information exchange.

If, based on the results of the settlement (reporting) period in relation to the specified period, the organization does not fulfill the conditions established by this paragraph, such organization is deprived of the right to apply the reduced rates of insurance premiums provided for in subparagraph 3 of paragraph 2 of this article from the beginning of the calculation period in which it was admitted non-compliance with the conditions specified in this paragraph.

When determining the amount of income of an organization to verify the organization’s compliance with the conditions established by this paragraph, targeted revenues and grants received and not used by the organization based on the results of previous billing periods are taken into account.

8. Payers specified in subparagraph 8 of paragraph 1 of this article apply reduced rates of insurance premiums provided for in subparagraph 3 of paragraph 2 of this article, subject to:

• application of a simplified taxation system;
• compliance of the activities of a charitable organization with the goals provided for by its constituent documents.

Information on cases of non-compliance of the activities of a charitable organization with the goals stipulated by its constituent documents, identified as a result of control carried out by the federal executive body exercising the functions of developing and implementing state policy and legal regulation in the field of registration of non-profit organizations in accordance with Article 32 of the Federal Law dated January 12, 1996 N 7-FZ “On Non-Profit Organizations” , is submitted to the tax authorities in the form of an electronic document in the manner prescribed by the agreement on information exchange.

If, based on the results of the settlement (reporting) period in relation to the specified period, the organization does not fulfill the conditions established by this paragraph, such organization is deprived of the right to apply the reduced rates of insurance premiums provided for in subparagraph 3 of paragraph 2 of this article from the beginning of the calculation period in which it was admitted non-compliance with the conditions specified in this paragraph.

For information

Article 419. Payers of insurance premiums

1. Payers of insurance premiums (hereinafter in this chapter - payers) are the following persons who are policyholders in accordance with federal laws on specific types of compulsory social insurance:

1) persons making payments and other remuneration to individuals:

• organizations;
• individual entrepreneurs;
• individuals who are not individual entrepreneurs;