In 2019, the right of legal entities and individual entrepreneurs to receive benefits when paying insurance premiums is determined based on the industry in which the company operates. The organizational and legal form of the entity, as well as the region in which the business is conducted, also matters.

Before applying for a benefit, you should find out whether the applicant meets the established criteria.

Which ones are available?

The state provides benefits for various categories of legal entities - for IT companies, developers and individual entrepreneurs.

Those companies that operate under the simplified tax system and have entered into an agreement on technical development activities with those organizations that operate in the SEZ system can also receive benefits on insurance premiums.

Relief is also provided to those companies that conduct recreational and tourism activities and pay compensation for injuries.

The following types of benefits are available:

1. Contributions - for individuals running a business in the information technology sector. Legal entities that operate under the simplified tax system have the right to pay contributions at reduced rates:
   • Compulsory medical insurance – 4%;
   • OOS - when concluding contracts with foreign workers - 1.8% and for VNIM - 2%;
   • OPS – 8%.
2. Benefits for shipbuilding and shipping companies. Taxpayers who transfer funds as remuneration to crews working on ships and registered in the Russian Register are given the right not to charge insurance premiums for remuneration under the compulsory medical insurance, compulsory medical insurance and compulsory insurance system for VniM. This condition is valid only if the vessel is not used to transport oil and oil-containing products within the territory of seaports in Russia. Cargo and passenger ships are included in the Register.
3. Exemption from OPS contributions – for federal and magistrate judges, prosecutors, and investigators.
4. According to OSS contributions - for full-time students who work in construction teams, and according to GPC agreements.
5. Full (100%) exemption from insurance premiums when receiving government subsidies and benefits - for disability, loss of a breadwinner, old age, as well as for temporary disability, for all types of payments for children, maternity benefits.
6. Exemption from contributions for legal entities when compensating for damage to the health of personnel, payments made during the retraining of employees.
7. When receiving financial assistance allocated to citizens after the death of loved ones, as well as when adopting a child.

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In some regions, additional benefits on insurance premiums may apply. To find out which of them you can count on, you should get advice from social protection and the Pension Fund.

What are required under the simplified tax system?

Organizations operating under the simplified tax system, as well as partnerships and business entities, have the right to pay reduced insurance premiums. This especially applies to those enterprises that operate in the field of scientific and intellectual development, for example, using computer programs.

They have the opportunity to pay contributions at reduced rates:

• for payments for compulsory pension insurance - compulsory pension insurance - the minimum rate is 8%, it is planned to increase it by 2019 by 20%;
• for social insurance VNiM - temporary disability and maternity. In 2019 the rate is 2.9%;
• for compulsory social insurance and temporary disability for foreign citizens – the rate is 1.8%;
• for compulsory health insurance – in 2019 0 5.1%.

The same rates apply to legal entities paying personal income tax. A prerequisite is that the company uses the results obtained in practice and produces products created on the basis of the developments. Additionally, notifications about the creation of business partnerships are required to be entered into the accounting register.

Registration procedure

The registration procedure is the same for everyone, regardless of the income received, and consists of the following steps:

1. Choosing a suitable tax system.
2. Preparation of documentation.
3. Contacting a government organization to transfer contributions and presenting papers entitling you to the benefit.
4. Receiving benefits and transferring funds after recalculating the amount.

The rate is set individually in each case.

There are several nuances that need to be taken into account:

• the moment for transferring payments is set based on the date of accrual of payments - as a rule, this is the last day of the billing period;
• For individual entrepreneurs, notaries and lawyers, different conditions apply - they must pay premiums for all types of insurance from the very first day of registration;
• Self-employed citizens, entrepreneurs and organizations can determine the rates themselves, and they must take into account the requirements established by the Tax Code of the Russian Federation, in particular, take into account the total number of employees in the organization, the period of validity, types of economic activity and the amount of profit;

In order to receive benefits on insurance premiums, it is necessary to take into account all the nuances, and when combining several taxation regimes, keep separate records for all types of income, otherwise you may lose the right to receive benefits.

Legal entities are required to annually confirm their activity codes with the Social Insurance Fund.

Required documents

General list of documents (the list may differ depending on what type of activity the organization carries out):

1. Certificate of registration as a legal entity, entering data into Rosreestr.
2. Labor contract – for companies engaged in tourism and recreational activities.
3. Papers issued by the tax service after choosing a tax system - simplified tax system or another.
4. List of workers included in the organization's staff.
5. State passport of the company director.
6. Statutory documents.

Companies that carry out labor activities in ports must present papers with a departure schedule and a list of people departing on each voyage.

Grounds for loss of right

Failure to comply with basic contribution and documentation requirements may result in loss of benefits. This is especially true for citizens who have chosen a “simplified” taxation system - simplified taxation system.

They may lose the right to benefits provided that, at the end of the reporting period, their work activity turns out to be inconsistent with the declared one. In this case, contributions will be recalculated at general rates.

After the amount of insurance premiums is restored, the owner of the organization must transfer all funds to the budget. Penalties are not calculated in this case.

Benefits may be denied for the following reasons:

1. Incorrect completion of documentation.
2. Choosing a tax system that does not provide benefits.
3. High income of the organization in the reporting period.
4. Failure to fill out papers and provide reports.
5. Selecting an activity code for which benefits are not accrued.

When submitting documents and declarations, the applicant will receive a notification indicating that errors were made in a specific reporting period and the benefit will not be provided.

Legal entities and entrepreneurs are responsible for paying various fees, contributions, and taxes. The state is introducing benefits on insurance premiums in order to simplify the situation and motivate citizens to run their own business.

However, it is very important to comply with all established rules and requirements, otherwise benefits will not be awarded. If errors in the documentation are discovered later, a recalculation will be carried out and the business owner will have to reimburse the unpaid insurance amounts.

The self-employed population in the Russian Federation - individual entrepreneurs, lawyers, notaries, heads of peasant (farm) households - pays insurance premiums for compulsory pension and health insurance in strictly fixed amounts. About 16 thousand citizens of this category are registered in Khakassia. Payments are calculated based on the amount of one minimum wage established on January 1, 2016 - 6204 rubles. This year the fixed payment amount is 23,153.33 rubles, of which:

- RUB 19,356.48 - on the OPS;

- 3796.85 rub. - on compulsory medical insurance.

Entrepreneurs with an annual income of up to 300 thousand rubles are required to make an annual payment to the Pension Fund “for themselves” by December 31, 2016. Self-employed people with an income of over 300 thousand rubles are required to deposit the same amount within the same time frame plus 1% on income exceeding 300 thousand rubles before April 1, 2017.

However, there are a number of time periods when this category of payers is exempt from paying insurance premiums for compulsory pension and health insurance.

These periods include:

- military service by conscription;

- the period of care for each child until he reaches the age of one and a half years, but not more than 6 years in total;

- the period of caring for a disabled person of group I, a disabled child or a person who has reached the age of 80 years;

- the period of residence of spouses of military personnel performing military service under a contract, together with their spouses, in areas where they could not work due to lack of employment opportunities, but not more than 5 years in total;

The period of residence abroad of spouses of employees sent to diplomatic missions and consular offices of the Russian Federation, permanent missions of the Russian Federation to international organizations, trade missions of the Russian Federation in foreign countries, representative offices of federal executive authorities, state bodies under federal executive authorities or as representatives of these bodies abroad, as well as to representative offices of state institutions of the Russian Federation abroad and international organizations, the list of which is approved by the Government of the Russian Federation, but not more than 5 years in total, during which they did not carry out relevant activities, subject to the submission of documents confirming lack of activity during the specified periods.

Entrepreneurs do not need to report the amount of their income to the Pension Fund. Information is transferred to the Pension Fund by the Federal Tax Service, where individual entrepreneurs submit their declarations. But if this reporting is not submitted, the Pension Fund will charge an insurance premium in the maximum amount - 154,851.84 rubles.

E.A. Sharonova,
leading expert

Amendments 2018 on insurance premiums for beneficiaries on the simplified tax system

The procedure for determining the share of preferential income has been changed

One of the conditions that must be met by a simplifier to pay insurance premiums at reduced rates (for compulsory health insurance - 20%, for compulsory medical insurance and VNiM - 0%subp. 3 p. 2 art. 427 Tax Code of the Russian Federation), - the share of income from preferential activities must be 70% or more. For clarity, we present the old and new formulations of the Tax Code regarding the determination of the share of income from preferential activities in total income in the table.

How to determine total income

It turns out that when calculating the total amount of income (denominator), it is necessary to take not only income from which tax is actually paid under the simplified tax system (revenue and non-operating income), but also other income - income from Art. 251 of the Tax Code of the Russian Federation?

Determination of total income for the purpose of applying reduced contribution rates

First of all, I would like to draw your attention to the fact that the procedure for determining the income criterion for applying reduced tariffs for the purpose of paying insurance premiums is not linked to the procedure for determining the income on which tax is paid under the simplified tax system. In ch. 34 Tax Code such a dependence has not been established. And the Ministry of Finance in 2017 repeatedly explained this in Letters X Letters of the Ministry of Finance dated May 13, 2017 No. 03-15-07/28994, dated October 10, 2017 No. 03-15-06/66041.

Therefore, in paragraph 6 of Art. 427 of the Tax Code now clearly states that general the amount of income for the purposes of applying reduced tariffs is determined by summing up both income from sales, and non-operating income, and the income specified in Art. 251 Tax Code of the Russian Federation.

But in Art. 251 of the Tax Code also lists such income as loans, credits, contributions to the authorized capital, pledge, deposit To subp. 2, 3, 10 p. 1 tbsp. 251 Tax Code of the Russian Federation. Should these incomes be taken into account when determining total income?

In addition, the question of what income needs to be summed up to determine the maximum amount (RUB 79 million) that allows the use of reduced insurance premium rates becomes relevant. V subp. 3 p. 2 art. 427 Tax Code of the Russian Federation.

Should 79 million rubles be included? absolutely all income, including those named in Art. 251 of the Tax Code of the Russian Federation? Or should we limit ourselves only to revenue and non-operating income? We addressed these questions to a specialist from the Ministry of Finance.

Determination of the income limit for the application of reduced contribution rates

In the procedure for determining the maximum amount of income for the tax period (RUB 79 million), which allows the application of reduced contribution rates, essentially nothing has changed b subp. 3 p. 2 art. 427 Tax Code of the Russian Federation. This is all the income received by the simplifier - both income from sales and non-operating income, as well as the income specified in Art. 251 Tax Code of the Russian Federation.

As for loans, credits and other repayable funds, contributions to the authorized capital, as well as a whole range of non-operating income (dividends, interest, etc.), they do not need to be included in either general income, not included in income from main type activities, since they are not connected in principle with any activity of their recipient. Therefore, all these amounts do not need to be taken into account to determine the maximum amount of income for the tax period (RUB 79 million), which allows the application of reduced tariffs.

What to include in “basic” income

In addition, instead of income from sales, the concept of “income in connection with the implementation of this type of activity” appeared in the Tax Code. What income now needs to be taken into account when calculating them:

only sales revenue;

sales revenue plus non-operating income;

proceeds from sales plus non-operating income plus income specified in Art. 251 of the Tax Code of the Russian Federation?

And why was such an amendment needed? We asked a specialist from the Ministry of Finance to comment on the current situation.

Determination of the share of income from the main activity

The new edition of the Tax Code consolidates the position that the Ministry of Finance previously expressed in its letters. The fact is that the concept of “income from sales” specified in the Tax Code before the amendments could not be applied to those payers who worked in the field of healthcare, education, culture, were involved in managing the operation of non-residential assets, and also managed real estate.

For example, medical organizations received not only income from the provision of paid services, but also funds from insurance companies as part of the provision of services under the compulsory medical insurance system. And HOAs, housing cooperatives, and SNTs exist mainly due to contributions from the participants of these partnerships (introductory, membership, target).

Targeted funding and membership fees are listed in Art. 251 of the Tax Code of the Russian Federation, and they are not taxed when simplified tax system subp. 14 clause 1, sub. 1 item 2 art. 251, sub. 1 clause 1.1 art. 346.15 Tax Code of the Russian Federation. However, these funds, both for medical organizations and for homeowners' associations, housing cooperatives, and SNTs, are associated with the conduct of their activities. Therefore, the Ministry of Finance explained that for the purpose of applying reduced contribution rates, both funds received under compulsory health insurance and membership fees are classified as income in connection with the main activity. That is, they are included both in income to determine the 70% share, and in the total amount of income received V Letters of the Ministry of Finance dated 05.26.2017 No. 03-15-05/32406, dated 03.02.2017 No. 03-15-05/11813, dated 05.19.2017 No. 03-15-06/30979, dated 05.13.2017 No. 03-15- 07/28994.

I would like to note that similar explanations were given by the Ministry of Labor during the period of validity of the legislation of the Russian Federation on insurance premiums (Law No. 212-FZ), since the norms of this Law and Chapter. 34 NK are similar e Part 1.4 Art. 58 of the Law of July 24, 2009 No. 212-FZ (lost force from January 1, 2017); Letters of the Ministry of Labor dated January 26, 2016 No. 17-3/ОOG-71, dated December 29, 2015 No. 17-3/В-643, dated December 18, 2015 No. 17-4/В-619, dated July 10, 2015 No. 17-4/ OOG-1027. So, with the amendments made to the Tax Code, all discrepancies in these issues have now been eliminated.

That is, in order to determine the 70% share, income must include all income directly related to the main activity. Well, everything is clear with non-profit organizations.

What is now considered the “main” income of commercial organizations? For example, what should travel agents do? Their income is commission. But they also receive funds from buyers, which they then transfer to the tour operator. And these amounts are named as unaccounted income in Art. 251 NK subp. 9 clause 1 art. 251 Tax Code of the Russian Federation. Since all this money is associated with generating income from the main activity, can both remuneration and funds from customers be taken into account in both the numerator and denominator when calculating the share?

Determination of income by a travel agent for the purpose of applying reduced rates

For commercial organizations, in order to determine income that should be taken into account as part of income from main type activities, and as part of general income, little has changed. For them, this is still primarily revenue from the sale of goods, works, and services, which, in the case of travel agents, includes both commissions and funds received from clients and transferred to the tour operator. That is, when calculating the share of income, these amounts must be taken into account in both the numerator and the denominator.

With this calculation, a 70% share of income is entitled to reduced tariffs for simplifiers who carry out the types of activities named in Chapter. 34 NK, saved I subp. 5 p. 1 art. 427 Tax Code of the Russian Federation. This is precisely the goal that the legislator pursued when he extended the effect of the amendments that entered into force on November 27, 2017, to legal relations that arose with 01.01.2017pp. 1 ,. That is, in the same way as amendments regarding the addition of names of types of activities in Chapter. 34 Tax Code in accordance with the new OKVED2 pp. 1, 9 tbsp. 9 of the Law of November 27, 2017 No. 335-FZ.

Since the amendments have been in effect since 01/01/2017, simplifiers who carried out preferential types of activities and during 2017 calculated contributions at basic rates can now submit updated calculations to the Federal Tax Service and recalculate insurance premiums at reduced rates. And accordingly, the overpaid contribution s pp. 1.1, 6.1, 14 art. 78 Tax Code of the Russian Federation:

for OPS at a rate of 22% - offset against future payments at a rate of 20%. And the amounts of contributions that have not yet been posted by the Pension Fund to the individual personal accounts of insured persons (for example, for the fourth quarter of 2017) can be returned;

for compulsory medical insurance and VNiM - return, since the tariff for them is 0%.

From the beginning of the new reporting period, the taxpayer was assigned the obligation to declare contributions also to the Federal Tax Service. Full responsibilities, since January 2017, control over contributions to compulsory pension insurance and compulsory medical insurance were transferred to the subordination of employees of the Russian tax service. If it is necessary to reconcile the transferred taxes and contributions, payers will have to resolve all issues regarding debt or overpayment with the tax authorities. It is now the responsibility of the Federal Tax Service to collect arrears, impose penalties and fines. In this article we will talk about benefits on insurance premiums and consider the calculation procedure.

General concept of insurance premiums

Funds in the amount of insurance contributions transferred by the employer allow citizens of working age to count on receiving an old-age pension in the future, in the case of assigned disability, and social benefits. The financial resources that currently flow into the country's budget are redirected to provide benefits to the disabled part of the population.

How have tariff rates changed?

The tariff rate for calculating the premium is presented as a percentage of the base on which insurance premiums are calculated:

To calculate the amount of contributions for each type of insurance, there are a number of conditions that regulate the calculation of the amount that will be paid to the state. The basis for taxation is the total earnings of the enterprise’s personnel, all accrued types of income, from which the corresponding percentage of the insurance premium is determined.

How does this happen:

• The total amount of income received is recorded for each employee;
• As soon as the total earnings accumulated during the year reaches the established value, a regressive scale operates, i.e. the contribution rate decreases.

Each case has its own maximum income limit scale and tariffs:

The value that regulates the rate of contributions for all types of insurance is reset to zero by the end of the year, and the income received by the employee does not accumulate.

Preferential conditions for insurance premiums

A certain category of taxpayers, as before, retained the benefits that they enjoy when calculating and paying contributions for all types of insurance. The methods and legal provisions that give the right to apply the benefit must be strictly observed by the taxpayer, otherwise the right is lost (instructions of the Tax Code of the Russian Federation, Article 427).

Preferential payments that are not subject to contributions

In addition to preferential tariffs, there are amounts that are not taken into account when determining the taxable base. This means that the types of income that are mentioned in Article 422 of the Tax Code of the Russian Federation are not included in the general base for taxation of contributions. To correctly determine the preferential amount, you should look at the table:

Who applies contribution benefits?

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.

How to get benefits on insurance premiums

The moment of accrual of all payments and income to an individual is determined by the date of accrual. This is usually the last day of the billing period. Until that moment, and if no employees were hired, the organization did not have any debt on insurance payments. These conditions may not apply to everyone. An individual entrepreneur, lawyer, or notary is required to pay contributions for all types of insurance from the date of official registration. An individual entrepreneur is automatically a payer and is obliged to pay fixed amounts of contributions to the budget.