Reduced insurance premium rates in 2021 for the simplified tax system: OKVED codes

Since 2021, the powers to administer insurance contributions for compulsory pension, social and health insurance have been transferred to the tax authorities. Law No. 212‑FZ[1] will lose force (see Law No. 250‑FZ[2]), section will appear in the Tax Code. XI “Insurance premiums in the Russian Federation”, and other rules will also be introduced providing for the procedure for calculating, paying insurance premiums and fulfilling other obligations of payers (see Law No. 243-FZ[3]). We are sure that you will learn general questions related to these amendments from other sources. For example, a commentary on laws No. 243‑FZ and 250‑FZ can be found in the magazine “Remuneration: Accounting and Taxation” (No. 8, 2016).

In this article, we propose to consider the procedure for applying reduced insurance premium rates, which is relevant for companies that manage real estate and use the simplified tax system. We hope this material will help you plan your financial flows in 2021.

The table below presents the legal provisions regulating the rules for applying reduced insurance premium rates. Their size remained the same, the main type of economic activity and the criterion for determining it also did not change. Particular attention should only be paid to the fact that the income limit, which gives the right to continue to use the simplified tax system throughout the year, was increased from 60 million to 120 million rubles. (Clause 4, 4.1 of Article 346.13 of the Tax Code of the Russian Federation as amended by Law No. 243-FZ). However, for the purposes of applying reduced tariffs, the income limit actually remained the same: 79 million rubles. (compared to the income limit that gives the right to apply the simplified tax system in 2021, equal to 79.74 million rubles (60 million rubles are adjusted by a deflator coefficient of 1.329)). Moreover, if previously the criterion used to determine the right to use the simplified tax system increased annually along with the growth of the deflator, then in 2021 both the income limit for the simplified tax system and the limit for the application of reduced insurance premiums were fixed.

What benefits on insurance premiums are available to companies and individual entrepreneurs using the simplified tax system in 2021?

By a benefit on insurance premiums when paying taxes under the simplified tax system, it is legitimate to understand the opportunity to pay insurance premiums in a smaller amount (at reduced rates). At the same time, there is a very wide range of grounds on which these rates are applied, as well as criteria that determine the specific value of the reduced rates.

Let us consider them in more detail - in the context of the distribution of taxpayers entitled to benefits according to the categories listed in paragraph 1 of Art. 427 of the Tax Code of the Russian Federation, as well as the rates established in the same article of the code for various categories.

See also: “Is it possible to recalculate contributions if the income condition for preferential simplified taxation system activities is met mid-year?”

You can learn more about the specifics of the simplified taxation system in the article “Deadlines for payment of the simplified tax system for 2016–2017.”

How exactly to apply reduced insurance premium rates

Using specific data, we will analyze how to calculate insurance premiums under the simplified tax system at reduced rates. Let's say a company with a simplified tax system operates only two types of households. activities:

• Produces food products - revenue for the quarter = 6,000,000 rubles.
• Renting out offices - quarterly revenue = RUB 4,000,000.

Share of revenues for each activity:

• In terms of products – 60%.
• Regarding rent – ​​40%.

Consequently, the simplifier is obliged to follow the norms of Article 425, and cannot take into account the reduced rates of insurance premiums, since one of the necessary conditions regarding the share of preferential income is not met.

Benefits for contributions under the simplified tax system: intellectual activity

Business entities or partnerships using the simplified tax system that carry out activities in the field of intellectual development (including those related to the use of computer programs) have the opportunity to pay contributions:

• for compulsory pension insurance (MPI) - at a rate of 8% in 2017, then increasing (13% in 2018, 20% in 2019);
• for compulsory social insurance for temporary disability and maternity (OSS for VNIM) - at a rate of 2% in 2017, then, again, with an increase (2.9% - in 2018 and 2019);
• for OSS for temporary disability for foreigners - at a rate of 1.8%;
• for compulsory health insurance (CHI) - 4% in 2021, 5.1% in 2018 and 2019.

At the same time, firms must apply research results in practice (produce products based on developments), and also enter notifications about the formation of business entities and partnerships into the accounting register - quarterly in the manner prescribed by law.

The Federal Tax Service informs SMEs about the calculation of insurance premiums at reduced rates

Federal Tax Service, in addition to letters dated 04/07/2020 No. BS-4-11/ [email protected] , dated 04/29/2020 No. BS-4-11/ [email protected] on the application of the norms of Federal Law dated 04/01/2020 No. 102- The Federal Law “On amendments to parts one and two of the Tax Code of the Russian Federation and certain legislative acts of the Russian Federation” (hereinafter referred to as Federal Law No. 102-FZ) informs.

In accordance with the provisions of Federal Law No. 102-FZ from 04/01/2020 for payers of insurance premiums recognized as small or medium-sized businesses in accordance with Federal Law of July 24, 2007 No. 209-FZ “On the development of small and medium-sized businesses in the Russian Federation” (hereinafter referred to as SMEs), in relation to the part of payments in favor of an individual determined based on the results of each calendar month as an excess over the minimum wage (hereinafter referred to as the minimum wage) established by federal law at the beginning of the billing period, the following reduced insurance premium rates are applied :

1) for compulsory pension insurance (hereinafter referred to as OPS):

a) within the established limit value of the base for calculating insurance premiums for this type of insurance - in the amount of 10%;

b) above the established maximum base for calculating insurance premiums for this type of insurance - in the amount of 10%;

2) for compulsory social insurance in case of temporary disability and in connection with maternity (hereinafter referred to as OSS for VNiM) - in the amount of 0%;

3) for compulsory health insurance - in the amount of 5%.

At the same time, for the portion of payments not exceeding the monthly minimum wage, SMEs apply the insurance premium rates established by Article 425 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), in the aggregate amount of 30%.

I. When calculating insurance premiums for OPS and OSS at VNiM for the month during which the amounts of payments and other remunerations in favor of an individual exceeded the maximum value of the base for calculating insurance premiums for OPS and OSS at VNiM, the following should be taken into account.

According to paragraph 1 of Article 421 of the Code, the base for calculating insurance premiums for payers of insurance premiums specified in paragraphs two and three of subparagraph 1 of paragraph 1 of Article 419 of the Code is determined at the end of each calendar month as the amount of payments and other remunerations provided for in paragraph 1 of Article 420 “Object taxation of insurance premiums" of the Code, 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 Article 422 "Amounts not subject to insurance premiums" of the Code.

In accordance with paragraph 3 of Article 421 of the Code, a maximum base for calculating insurance premiums for compulsory health insurance (in 2021 - 1,292,000 rubles) and compulsory social insurance for VNiM (in 2021 - 912,000 rubles) is established for payers of insurance contributions - employers.

Taking into account the above, SMEs, starting with payments for April 2020,

1. Insurance premiums for compulsory health insurance are calculated in the following order:

the rate of insurance contributions for mandatory insurance in the amount of 22%, established by Article 425 of the Code, applies only to the part of payments in favor of an individual that does not exceed the minimum wage during the month (12,130 rubles);

the rate of insurance contributions for compulsory health insurance in the amount of 10%, established by subparagraph “a” of paragraph 1 of Article 6 of Federal Law No. 102-FZ, is applied to the rest of payments for the month exceeding the minimum wage.

If the amount of payments in favor of the employee, determined on an accrual basis from the beginning of the billing (reporting) period, exceeds the established limit value of the base for calculating insurance premiums for compulsory health insurance, then the amounts of such excess are subject to SME insurance premiums for compulsory health insurance at a rate of 10% , established by subparagraph “b” of paragraph 1 of Article 6 of Federal Law No. 102-FZ.

Example:

For the period January-March 2021, payments in the amount of 1,200,000 rubles were made to the employee. For April 2021, the specified employee was accrued another 200,000 rubles, i.e. the amount of payments in favor of the employee, determined by the cumulative total from the beginning of the billing (reporting) period, in April 2021 exceeded the maximum base for calculating insurance contributions for compulsory health insurance by (1,200,000 + 200,000) – 1,292,000 = 108,000 rubles. Accordingly, 200,000 – 108,000 = 92,000 rubles is the amount of payments for April 2020, which is included in the maximum base for calculating insurance premiums for compulsory health insurance.

In this case, according to the insurance premium rates established by Article 425 of the Code, part of the payments for April 2021, not exceeding the minimum wage, is taxed, i.e. 12,130 rubles.

Part of the monthly payments in excess of the minimum wage, not exceeding the maximum base for calculating insurance premiums for health insurance, in the amount of 92,000 -
- 12,130 = 79,870 rubles, is subject to insurance contributions for health insurance at the rate of 10% established by subparagraph “a” of paragraph 1 of Article 6 Federal Law No. 102-FZ.
The part of payments that exceeds, from the beginning of the billing (reporting) period, the maximum value of the base for calculating insurance premiums for compulsory health insurance, in the amount of 108,000 rubles, is subject to insurance premiums for compulsory health insurance at the rate of 10% established by subparagraph “b” of paragraph 1 of Article 6 of Federal Law No. 102- Federal Law.

2. Insurance premiums for OSS at VNiM are calculated in the following order:

the tariff of insurance premiums for OSS for VNiM in the amount of 2.9% (in relation to payments and other remuneration in favor of foreign citizens and stateless persons temporarily staying in the Russian Federation (with the exception of highly qualified specialists in accordance with Federal Law of July 25, 2002 No. 115-FZ “On the legal status of foreign citizens in the Russian Federation”) in the amount of 1.8%), established by Article 425 of the Code, applies only to the part of payments in favor of an individual that does not exceed the minimum wage during the month (12,130 rubles);

the rate of insurance premiums for OSS for VNiM in the amount of 0%, established by paragraph 2 of Article 6 of Federal Law No. 102-FZ, applies to the rest of payments for the month exceeding the minimum wage.

If the amount of payments in favor of the employee, determined on an accrual basis from the beginning of the billing (reporting) period, exceeds the established limit value of the base for calculating insurance premiums for OSS at VNiM, then the amounts of such excess are not subject to insurance premiums in accordance with paragraph 2 of the article 425 of the Code.

Example:

For the period January-March 2021, payments in the amount of 750,000 rubles were made to the employee. For April 2021, the specified employee was accrued another 250,000 rubles, i.e. the amount of payments in favor of the employee, determined by the cumulative total from the beginning of the billing (reporting) period, in April exceeded the maximum base for calculating insurance premiums for OSS at VNiM by (750,000 + 250,000) – 912,000 = 88,000 rubles. Accordingly, 250,000 – 88,000 = 162,000 rubles is the amount of payments for April 2020, which is included in the maximum base for calculating insurance premiums for OSS at VNiM.

In this case, according to the insurance premium rates established by Article 425 of the Code, part of the payments for April 2021, not exceeding the minimum wage, is taxed, i.e. 12,130 rubles.

Part of the monthly payments in excess of the minimum wage, not exceeding the maximum base for calculating insurance premiums for OSS at VNiM, in the amount of 0 = 149,870 rubles, is subject to insurance premiums for OSS at VNiM at a rate of 0% established by paragraph 2 of Article 6 of Federal Law No. 102-FZ .

The portion of payments that exceeds, from the beginning of the billing (reporting) period, the maximum base for calculating insurance premiums for OSS at VniM, in the amount of 88,000 rubles, is not subject to insurance premiums for OSS at VniM on the basis of paragraph 2 of Article 425 of the Code.

II. On the issue of calculating insurance premiums from amounts paid to an employee for additional days off provided to care for a disabled child and reimbursed by the Social Insurance Fund of the Russian Federation, we inform the employer as follows.

Based on the provisions of Articles 420, 421 and 422 of the Code, payment for additional days off provided for caring for disabled children in accordance with Article 262 of the Labor Code of the Russian Federation is subject to insurance contributions in the generally established manner, as a payment within the framework of labor relations.

In accordance with Part 17 of Article 37 of the Federal Law of July 24, 2009 No. 213-FZ “On Amendments to Certain Legislative Acts of the Russian Federation and Recognizing Certain Legislative Acts (Provisions of Legislative Acts) of the Russian Federation as Invalid in Connection with the Adoption of the Federal Law “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 and territorial compulsory medical insurance funds" (hereinafter referred to as Federal Law No. 213-FZ) financial support for the costs of paying for additional days off provided for child care - disabled people in accordance with Article 262 of the Labor Code of the Russian Federation, including accrued insurance contributions to state extra-budgetary funds, is carried out at the expense of interbudgetary transfers from the federal budget provided to the budget of the Social Insurance Fund of the Russian Federation.

In this regard, the costs of paying for these additional days off to care for a disabled child, as well as insurance premiums calculated from these payments, are reimbursed to insurance premium payers by the Social Insurance Fund of the Russian Federation.

Taking into account the special procedure for calculating insurance premiums by SMEs, established by Federal Law No. 102-FZ, the mentioned payers of insurance premiums are subject to part of the payments not exceeding the minimum wage during the month at the rates of insurance premiums generally established by Article 425 of the Code (in the amount of 30%), and the remaining part payments per month - at the rates established by Federal Law No. 102-FZ (in the amount of 15%). At the same time, in order to receive reimbursement from the Social Insurance Fund of the Russian Federation for the amounts of insurance contributions calculated from the payment of additional days off provided to care for a disabled child, to calculate such amounts, it is necessary to first determine the share of payment for these additional days off in the total amount of payments for the month (proportionally), which should then be multiplied by the amount of insurance premiums calculated for the month from the total amount of payments.

Example:

The total amount of payments during the month in favor of an individual is 75,000 rubles, of which 15,000 rubles are payment for additional days off provided to care for a disabled child.

The SME subject calculates insurance premiums from the total amount of payments:

12,130*30%+(75,000 – 12,130)*15%=13,069.5 rubles.

The share of payments for additional days off provided for caring for disabled children in the total amount of payments for the month is 15,000/75,000 = 0.2.

Calculation of insurance premiums by SMEs only from the amounts paid for additional days off provided for caring for disabled children:

13,069.5*0.2 = 2,613.9 rubles.

Thus, insurance premiums from the amounts paid for additional days off provided to care for a disabled child, taking into account the provisions of Federal Law No. 213-FZ, are subject to reimbursement from the Social Insurance Fund of the Russian Federation in the amount of 2,613.9 rubles.

Benefits for social contributions: business in special economic zones

Firms (including those working under the simplified tax system) that have entered into agreements on technology-innovation activities with SEZ management bodies, as well as making payments to citizens working in these SEZs, have the right to pay contributions using the same rates differentiated by year that simplifiers use in field of intellectual developments.

The same applies to companies that have entered into agreements to conduct tourism and recreational activities in the SEZ and make payments to citizens working in these SEZs. The taxation system does not matter - it may be a simplification.

Contribution benefits: business in the field of information technology

Legal entities (including those on the simplified tax system) working in the field of information technology (outside the SEZ) can pay contributions (in 2017–2023):

• for OPS - at a rate of 8%;
• OSS for VNiM - at a rate of 2%;
• OSS under contracts with foreign workers - at a rate of 1.8%;
• Compulsory medical insurance - at a rate of 4%.

Moreover, if a company is classified as newly created, then it must be:

• accredited as an IT firm;
• a business that receives at least 90% of its quarterly revenue from IT activities (for example, from the sale of software);
• an employer with an average number of employees in the quarter of at least 7 employees.

If the company is not newly created, then it must meet the same criteria, but in terms of income and average headcount in relation to 9 months of the year preceding the one in which the transition to reduced contributions is made.

Loss of the right to a reduced rate of insurance premiums

loses the right to apply reduced tariffs if, at the end of the reporting period, the main type of its economic activity does not correspond to that initially declared. Or if its annual revenue exceeds 79 million rubles.

In this case, the company will have to recalculate contributions at the generally established rate from the beginning of the quarter in which this discrepancy occurred (clause 6 of Article 427 of the Tax Code of the Russian Federation).

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

This is explained by the fact that 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 reduced tariff was applied lawfully. This means that there are no grounds for accruing penalties.

Contribution benefits: shipping

Taxpayers making payments and other remuneration to the crews of ships registered in the Russian International Register have the right not to charge contributions on these payments and remuneration (from 2021 to 2027):

• on OPS;
• OSS for VNiM;
• Compulsory medical insurance.

The above-mentioned contributions for the performance of labor duties of ship crew members are not accrued to the corresponding payments and remunerations.

At the same time, vessels should not be used for the purpose of storing and transporting oil or petroleum products within the seaports of the Russian Federation.

The procedure for registering a taxpayer in the register of ships is established by Order of the Ministry of Transport of the Russian Federation dated December 9, 2010 No. 277 and involves inclusion in the register of passenger, cargo ships, as well as ships used to provide related services.

Contribution benefits: production and services on the simplified tax system and individual entrepreneurs on a patent

In 2017–2018, companies using the simplified tax system have the right to pay contributions to the Pension Fund at a rate of 20% and not to pay contributions to the Social Insurance Fund for sick leave and maternity leave and to the Federal Compulsory Medical Insurance Fund, which:

1. Are engaged in production (in accordance with the list reflected in subparagraph 5, paragraph 1, article 427 of the Tax Code of the Russian Federation).

2. Carry out activities in the field of science, innovation, healthcare, social services, and sports.

3. They are engaged in processing recyclable materials,

4. They are engaged in construction.

5. Services provided:

• for vehicle maintenance and repair;
• for the removal of wastewater and waste;
• transport;
• in the field of communications;
• personal;
• repair of household products;
• in real estate management.

6. They are engaged in film production.

7. Organize the work of libraries, archives, museums, protect historical places and buildings.

8. Organize the work of botanical gardens, zoos, and nature reserves.

9. Are engaged in activities in the IT field (but do not belong to companies classified in subparagraphs 2 and 3 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation).

10. Are engaged in retail trade in medicines and orthopedic products.

The main condition for applying a reduced tariff is that one of the above types of activities is the main one. Moreover, these taxpayers must have an annual income of no more than 79,000,000 rubles. and extract at least 70% of its value within the framework of a preferential type of activity.

An individual entrepreneur on a patent has the right to pay contributions at the same preferential rates that are established for listed companies on the simplified tax system, subject to the implementation of types of activities not specified in subparagraph. 19, 45–48 paragraph 2 art. 346.43 Tax Code of the Russian Federation.

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Question:

An LLC using the simplified tax system calculated and paid insurance premiums at reduced rates in 2021 in accordance with paragraphs. 5 clause 1, pp. 3 p. 2 art. 427 Tax Code of the Russian Federation. In December 2021, income determined in accordance with paragraphs. 3 p. 2 art. 427 of the Tax Code of the Russian Federation, exceeded 79 million rubles. and it lost the right to apply a reduced rate of insurance premiums. Therefore, from the beginning of 2021, previously accrued insurance premiums were recalculated based on the generally established tariff and an additional payment was made to the budget on December 13, 2017.

Updated calculations for insurance premiums for the I, II, III quarters of 2021 are presented, since the form of calculation for insurance premiums and the procedure for filling it out, approved by Order of the Federal Tax Service of Russia dated 10.10.2016 N ММВ-7-11 / [email protected] , do not provide the ability to reflect adjustments to the amount of insurance premiums during the period of their additional accrual.

The LLC believed that penalties and fines would not be assessed, because until December 2021 it had the right to apply a reduced tariff and calculated and paid insurance premiums correctly on time.

However, according to the certificate on the status of settlements with the budget as of 01/01/2018, penalties on insurance premiums have been accrued.

Are penalties accrued for additional payment of insurance premiums during 2021 due to the loss of the right to apply a reduced rate of insurance premiums by a production organization?

Answer:

Based on the provisions of subparagraph 5 of paragraph 1, subparagraph 3 of paragraph 2 and paragraph 6 of Article 427 of the Tax Code of the Russian Federation (hereinafter referred to as the Code) for insurance premium payers - organizations using the simplified taxation system (hereinafter referred to as the simplified taxation system), the main type of economic activity (classified as based on codes of types of activities in accordance with the All-Russian Classifier of Types of Economic Activities), which are activities in the production and social fields, for the period up to 2018 (inclusive) a cumulative reduced rate of insurance premiums has been established in the amount of 20% while simultaneously complying with the conditions on the maximum amount of income for tax period (no more than 79 million rubles) and the share of income in connection with the implementation of this type of activity in the total income (no less than 70%).

In accordance with the provisions of paragraph 6 of Article 427 of the Code, if an organization exceeded during the tax period the income limit specified in paragraph two of subparagraph 3 of paragraph 2 of Article 427 of the Code, then such organization is deprived of the right to apply reduced rates of insurance contributions from the beginning of the calculation (reporting) the period in which this discrepancy occurred, and the amount of insurance premiums is subject to restoration and payment in the prescribed manner.

Thus, if the organization’s income based on the results of its activities for the billing period of 2021 exceeded 79 million rubles, then it must apply the generally established rates of insurance contributions provided for in Article 426 of the Code to payments to employees from the beginning of the billing (reporting) period and recalculate previously paid payments on insurance premiums.

At the same time, the amount of additional payment of insurance premiums as a result of this recalculation for the period from January to December 2021 is not considered as an additional payment due to incomplete payment of insurance premiums on time, since in fact during the specified period the organization did not violate the requirements of Chapter 34 of the Code and it met the criteria for applying a reduced rate of insurance premiums, therefore there are no grounds for accruing penalties on insurance premiums.

Reason: LETTER OF THE RUSSIAN MINISTRY OF FINANCE dated May 29, 2018 N 03-15-06/36444

The review was prepared by specialists from Consultant Plus

Contribution benefits: charitable organizations and NPOs

Charitable organizations using the simplified tax system can pay compulsory health insurance contributions at a rate of 20% in 2017–2018, but not pay compulsory medical insurance and compulsory medical insurance contributions. The main thing is that the company’s activities correspond to the goals stated in the constituent documents. The authorized federal body monitors compliance with this criterion.

Non-profit organizations (NPOs) on the simplified tax system that operate in the field of:

• social services;
• Sciences;
• education;
• healthcare;
• mass sports;
• culture and art.

These NPOs can pay compulsory health insurance contributions at a rate of 20% in 2017–2018, and not pay compulsory health insurance and compulsory health insurance contributions, provided they receive at least 70% of total income from:

• targeted financing of NPOs;
• grants;
• carrying out economic activities of those types that are reflected in paragraph. 17–21, 34–36 sub. 5 p. 1 art. 427 Tax Code of the Russian Federation.

You can learn more about the features of the work of non-profit organizations in the context of accounting in the article “Features and tasks of accounting in non-profit organizations.”

Preferential contribution rates for 2021 under the simplified tax system

Insurance premium rates for 2021 are established by Articles 426–429 of the Tax Code of the Russian Federation. In particular, these articles define reduced insurance premium rates for those who are connected with the simplified taxation system (STS) in 2017. Organizations and individual entrepreneurs using the simplified tax system have the right to apply reduced tariffs if they are engaged in certain types of activities. In this case, two conditions must be met (according to subparagraph 5 of paragraph 1, subparagraph 3 of paragraph 2, paragraphs 3 and 6 of Article 427 of the Tax Code of the Russian Federation):

• income from this type of activity from the beginning of the year constitutes at least 70 percent of the total amount of all receipts for the reporting period;
• the total amount of income does not exceed 79,000,000 rubles.

If the specified conditions are met, an organization or individual entrepreneur using the simplified tax system can calculate insurance premiums in 2021 at reduced rates.

Contribution benefits: Skolkovo residents

Residents of an innovative center have the right, within 10 years after receiving resident status of a given center (from the 1st day of the month following the one in which the corresponding status was received), to pay contributions to compulsory health insurance in the amount of 14%, and not to pay to compulsory social insurance and compulsory medical insurance, provided :

• receiving a profit of no more than 300,000,000 rubles, which is calculated on an accrual basis from the beginning of the year;
• receiving revenue of no more than 1,000,000,000 rubles. at the end of the year.

From the 1st day of the month following the one in which the company exceeded the specified indicators, the use of the benefit in question on insurance premiums is not carried out.

Information on the revenue and profit of a Skolkovo resident is provided to the Federal Tax Service by the management company of the corresponding business entity.

Insurance premiums 2021: where to pay?

In 2021, the deadlines for payment of all insurance premiums will remain unchanged: no later than the 15th day of the month following the reporting month (clause 3 of Article 431 of the Tax Code of the Russian Federation). But their recipient will change - if now contributions are transferred to each fund in a separate payment order, then from 2017 the tax office will become the recipient of all contributions. As of today, new BCCs for contributions for 2021 have not yet been approved, but it can be assumed that they will have a different administrator code, that is, the first three digits in each BCC will definitely be replaced with the value 182. Now in payment slips for the payment of contributions we write code 392.

The same payment deadline continues to apply for contributions for “injury” - the 15th day of the next month. Contributions for “injuries” must be paid, as before, to the Social Insurance Fund.

Contribution benefits: residents of special economic territories and ports

The following have the right to pay contributions to compulsory health insurance at a rate of 6%, compulsory social insurance at a rate of 1.5% and compulsory medical insurance at a rate of 0.1%:

• legal entities and individual entrepreneurs operating in Sevastopol and Crimea as participants in free economic zones;
• organizations and individual entrepreneurs with the status of resident of the priority development territory;
• organizations and individual entrepreneurs with resident status of the free port in Vladivostok.

These business entities have the right to apply benefits on social contributions for 10 years after they acquire one of the designated statuses (from the 1st day of the month following the one in which the status was received).

In this case, firms must have time to obtain a preferential status within 3 years after the entry into force of the legal acts establishing the corresponding statuses.

Results

Payers of the simplified tax system, and in many cases - payers of any tax system, have the right to take advantage of the opportunity to pay contributions to compulsory health insurance, compulsory health insurance for VNIM and compulsory medical insurance at reduced rates or not to pay them at all. The magnitude of these rates, as well as the possible duration of application, may depend on the type of activity of the business entity, its organizational and legal form, and the region of operation.

You can learn more about the use of the simplified tax system by various business entities in the articles:

• “What are the insurance premiums for the simplified tax system in 2017?”;
• “Procedure for maintaining accounting under the simplified tax system (2015–2016)”.

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Loss of the right to the simplified tax system

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 the permissible limit).

As in the case of loss of the right to a preferential tariff, this amount of recalculation of contributions is 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, in accordance with the conditions for applying the simplified tax system. Therefore, no penalties are paid when recalculating contributions.