After considering the issue, we came to the following conclusion:
In 2014, the rates of insurance premiums for the enterprise are set in the following amounts (subject to compliance in 2014 with the requirement on the share of income provided for in Part 1.4 of Article 58 of Law N 212-FZ):
— Federal Compulsory Fund health insurance — 0,0%.
Relations related to the calculation and payment (transfer) of insurance premiums to the PFR, FSS, FFOMS are regulated by Federal Law No. 212-FZ of July 24, 2009 “On insurance premiums to the Pension Fund Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund (hereinafter - Law N 212-FZ).
According to Part 1 of Art. 5 of Law N 212-FZ organizations making payments and other remuneration individuals are recognized as payers of insurance premiums.
Insurance premium rates are set by Part 2 of Art. 12 of Law N 212-FZ.
At the same time, Art. 58 of Law N 212-FZ provides for reduced rates of insurance premiums for certain categories payers of insurance premiums in the transition period 2011-2027.
So, by virtue of par. "I.7" p. 8 h. 1 art. 58 of Law N 212-FZ, during the transition period, reduced rates of insurance premiums are applied for organizations and individual entrepreneurs applying the simplified taxation system, the main type economic activity(classified according to All-Russian classifier types of economic activity) which is an activity related to the use of computer technology and information technology, with the exception of organizations and individual entrepreneurs specified in paragraphs. 5 and 6 h. 1 tbsp. 58 of Law N 212-FZ.
In OKVED, the class "Activities related to the use of computers and information technologies" (OKVED code 72) includes activities for the creation and use of databases and information resources(code 72.40).
In accordance with Part 1.4 of Art. 58 of Law N 212-FZ the corresponding type of economic activity, provided for in paragraph 8 of part 1 of Art. 58 of Law N 212-FZ, is recognized as the main type of economic activity, provided that the share of income from the sale of products and (or) services rendered for this species activities is at least 70% of the total income. The amount of income is determined in accordance with Art. 346.15 of the Tax Code of the Russian Federation. Confirmation of the main type of economic activity of the organization or individual entrepreneur specified in paragraph 8 of part 1 of Art. 58 of Law N 212-FZ, is carried out in the manner prescribed federal agency executive power, carrying out the functions of developing public policy and legal regulation in the field of social insurance. If, following the results of the reporting (calculation) period, the main type of economic activity of the organization or individual entrepreneur specified in paragraph 8 of part 1 of Art. 58 of Law N 212-FZ, does not correspond to the declared main type of economic activity, such an organization or such an individual entrepreneur is deprived of the right to apply the established hours. 3.2 and (or) 3.4 Art. 58 of Law N 212-FZ, the rates of insurance premiums from the beginning of the reporting (calculation) period in which such a discrepancy was made, and the amount of insurance premiums is subject to recovery and payment to the budgets of state off-budget funds in the prescribed manner.
Part 3.4 of Art. 58 of Law N 212-FZ in the current edition provides that during 2012-2013 for payers of insurance premiums specified, in particular, in paragraph 8 of part 1 of Art. 58 of Law N 212-FZ, the rates of insurance premiums are applied in the amounts determined, respectively, for 2012 and 2013.
According to Art. one federal law dated 02.12.2013 N 333-FZ "On Amendments to Articles 58 and 58.2 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" (hereinafter - Law N 333-FZ) , in particular, in Part 3.4 of Art. 58 of Law N 212-FZ, the following changes are made:
— the words “During 2012-2013” shall be replaced by the words “During 2012-2018”;
- in the table the words "2013" shall be replaced by the words "2013-2018".
Thus, for payers of insurance premiums specified in paragraph 8 of part 1 of Art. 58 of Law N 212-FZ (to which the enterprise belongs in this situation), in 2014 the rates of insurance premiums (subject to compliance in 2014 with the requirement on the share of income provided for in Part 1.4 of Article 58 of Law N 212-FZ) are established in the following sizes:
— Pension Fund of the Russian Federation — 20.0%;
— Social Insurance Fund of the Russian Federation — 0.0%;
In conclusion, we note that paras. "e" paragraph 5 of Art. 3 of the Federal Law of 04.12.2013 N 351-Ф3 “On Amendments to Certain Legislative Acts of the Russian Federation on Compulsory Pension Insurance in Part of the Right of Insured Persons to Choose a Pension Provision Option”, the corresponding amendments were made and paragraph 12 of Art. 33 of the Federal Law of December 15, 2001 N 167-FZ "On Compulsory Pension Insurance in the Russian Federation", which also come into force on January 1, 2014.
Legal Consulting Service Expert GARANT
Response quality control:
Reviewer of the Legal Consulting Service GARANT
professional accountant Myagkova Svetlana
The material was prepared on the basis of an individual written consultation provided as part of the Legal Consulting service.
1. For payers of insurance premiums specified in clause 1 of part 1 of Article 5 of this Federal Law and who have received the status of a participant in a free economic zone in accordance with the Federal Law "On the Development of the Crimean federal district and the free economic zone in the territories of the Republic of Crimea and the federal city of Sevastopol" (hereinafter referred to as the participant of the free economic zone), within 10 years from the date of obtaining the status of a participant in the free economic zone, starting from the 1st day of the month following the month in which they have received such status, the following rates of insurance premiums apply:
Pension Fund of the Russian Federation
Social Insurance Fund of the Russian Federation
Federal Compulsory Medical Insurance Fund
2. For payers of insurance premiums who have lost the status of a participant in a free economic zone, the rates of insurance premiums specified in part 1 of this article shall not apply from the 1st day of the month following the month in which the status of a participant in a free economic zone was lost.
3. Shortfall in income of state off-budget funds in connection with the application of reduced rates of insurance premiums in relation to payers of insurance premiums - participants in the free economic zone are compensated at the expense of intergovernmental transfers provided from the federal budget to budgets pension fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund. The amount of the specified compensation is determined as the difference between the amount of insurance premiums that the said payers of insurance premiums could pay in accordance with the tariffs established by Part 2 of Article 12 of this Federal Law, and the amount of insurance premiums payable by them in accordance with Part 1 of this Article, and is established for the next fiscal year federal law on federal budget for the next financial year and planning period.
4. The rates of insurance premiums specified in part 1 of this article are applied to participants in a free economic zone who have received such a status no later than within three years from the date of creation of the corresponding free economic zone.
trudinspection.ru
Resolution of the Seventeenth Arbitration Court of Appeal dated August 20, 2013 N 17AP-9003/13
Case N А50-23309/2012
Seventeenth Arbitration Court of Appeal composed of:
presiding Borzenkova I.V.,
judges Polevshchikova S.N., Savelieva N.M.,
when maintaining the minutes of the court session by the secretary Pyankova E.L.,
from the applicant of the Association of homeowners "Bolshevistskaya, 141" (TIN 5902603550, OGRN 1045900094547) - Zakharchenko P.I., power of attorney dated 04/10/2013, presented with a passport;
on behalf of the interested person of the Office of the Pension Fund of the Russian Federation (state institution in the Leninsky district of Perm (TIN 5902292777, OGRN 1025900509250) - did not appear, duly notified;
the persons participating in the case were duly notified of the place and time of the consideration of the case in accordance with Articles 121, 123 of the Arbitration Procedure Code of the Russian Federation, including publicly, by posting information about the time and place of the court session on the website of the Seventeenth Arbitration Court of Appeal,
considered at the court session the appeal of the interested person of the Office of the Pension Fund of the Russian Federation (a state institution in the Leninsky district of Perm
against the decision of the Arbitration Court of the Perm Territory
in case N A50-23309/2012,
adopted by Judge Kataeva M.A.,
at the request of the Association of homeowners "Bolshevistskaya, 141"
to the Office of the Pension Fund of the Russian Federation (state institution in the Leninsky district of Perm
on the invalidation of non-normative legal acts,
The Association of Homeowners "Bolshevistskaya, 141" (hereinafter referred to as HOA "Bolshevistskaya, 141") appealed to Court of Arbitration of the Perm Territory with an application to invalidate the decision of the State Institution - the Office of the Pension Fund in the Leninsky District of Perm dated 04.06.2012 N 06900112RK0024067 on bringing the payer of insurance premiums to responsibility for committing a violation of the legislation of the Russian Federation on insurance premiums.
By the decision of the Arbitration Court of the Perm Territory dated June 10, 2013, the stated requirements were satisfied.
Disagreeing with the decision of the court, the State Institution - the Pension Fund Administration in the Leninsky district of Perm filed an appeal, according to which it asks the court's decision to cancel and adopt a new judicial act to refuse to satisfy the stated requirements. The complainant indicates that the types of economic activity legal entity are determined by him and are subject to clarification in case of their change. The absence of the types of activities actually carried out by the partnership in the charter and extract from the Unified State Register of Legal Entities cannot be the basis for their qualification for other types of activities specified in the charter and extract from the Unified State Register of Legal Entities.
HOA "Bolshevistskaya, 141" in the submitted written response asks the court decision to be left unchanged, the appeal is dismissed, since the court rightly concluded that the management did not prove the circumstances indicating that the applicant does not have income that allows the application of reduced (preferential) rates of insurance premiums .
The representative of the HOA in the court session of the court of appeal supported the arguments set forth in the response to the appeal.
The person concerned, duly notified of the time and place of the consideration of the appeal, did not send representatives to the court session, which, in accordance with paragraph 3 of Art. 156, paragraph 2 of Art. 200 of the Arbitration Procedure Code of the Russian Federation does not prevent the consideration of the case without the participation of representatives.
Legality and validity of the complained judicial act verified by the arbitration court of appeal in the manner provided for by Article.Article. 266, 268 APC RF.
As follows from the case file, the State institution - the Pension Fund Administration in the Leninsky district of Perm, according to the results desk audit calculation for the 4th quarter of 2011, submitted by the HOA "Bolshevistskaya, 141", an act N 06900130024444 dated 05/02/2012 (case file 14-16) was drawn up and a decision was made on 06/04/2012 N 06900112RK0024067 (case file 10-13 ), which HOA "Bolshevistskaya, 141" was held liable in the form of a fine in the amount of 34,662.60 rubles. according to paragraph 1 of Art. 47 of Law N 212-FZ, it was proposed to pay arrears on insurance premiums in the amount of 173,313 rubles, penalties in the amount of 1,837.96 rubles.
The basis for the additional accrual of insurance premiums was the conclusion of the fund that the HOA "Bolshevistskaya, 141", being a non-profit organization engaged in the management of real estate, does not belong to the category of organizations that have the right to apply reduced rates of insurance premiums to state off-budget funds.
Disagreeing with the decision, the partnership filed a suit with the court.
Satisfying the stated requirements, the court of first instance came to the conclusion that it was lawful for the fund to apply reduced rates of insurance premiums.
After examining the case file, evaluating the arguments set out in the appeal, the appellate court came to the following conclusions.
According to paragraph 1 of Part 1 of Art. 5 of the Federal Law of July 24, 2009 N 212-FZ "On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Fund for Compulsory Medical Insurance and Territorial Funds for Compulsory Medical Insurance" (hereinafter Law N 212-FZ) is payer of insurance premiums.
In accordance with Part 2 of Art. 28 of Law N 212-FZ, payers of insurance premiums are required to correctly calculate and pay (transfer) insurance premiums in a timely manner and submit, in the prescribed manner, to the authority for monitoring the payment of insurance premiums at the place of registration, calculations for accrued and paid insurance premiums (hereinafter - RSV).
Based on Art. 3 of Law N 212-FZ, control over the correctness of the calculation, completeness and timeliness of payment (transfer) of insurance premiums to state extra-budgetary funds is carried out by the Pension Fund of the Russian Federation and its territorial bodies in relation to insurance premiums for mandatory pension insurance paid to the Pension Fund of the Russian Federation, and insurance premiums for compulsory health insurance paid to the compulsory health insurance funds.
According to Art. 10 of Law N 212-FZ, the settlement period for insurance premiums is recognized as a calendar year. Reporting periods are the first quarter, six months, nine months of a calendar year, a calendar year.
Part 1 of Article 58 of Law N 212-FZ establishes that during the transition period of 2011-2027, reduced insurance premium rates are applied for payers of insurance premiums.
Federal Law No. 379-FZ of 03.12.2011, which entered into force on 01.01.2012, Part 1 of Art. 58 of Law N 212-FZ was supplemented by paragraph 11, according to which, during the transition period, reduced rates of insurance premiums are applied to non-profit organizations (with the exception of state (municipal) institutions) registered in accordance with the procedure established by the legislation of the Russian Federation, applying the simplified taxation system and carrying out in accordance with with constituent documents, activities in the field of social services for the population, scientific research and development, education, healthcare, culture and art (activities of theaters, libraries, museums and archives) and mass sports (with the exception of professional), taking into account the features established by parts 5.1 - 5.3 of this article.
Valid from 01.01.2012 for non-profit organizations applying the simplified taxation system, reduced rates of insurance premiums are applied if the organization operates in the field of social services for the population, scientific research and development, education, healthcare, culture and art (activities of theaters, libraries, museums and archives) and mass sports (with the exception of professional).
Article 58 of Law 212-FZ also establishes a reduced rate of insurance premiums for compulsory pension insurance for payers of insurance premiums that apply the simplified taxation system and carry out their main activities in the industrial and social spheres.
The list of the main types of economic activity (in accordance with the All-Russian Classifier of Types of Economic Activity - OKVED) of the mentioned payers is defined in clause 8, part 1, art. 58 of Law N 212-FZ.
According to paragraphs. i.2 p. 8 h. 1 art. 58 of Law N 212-FZ, in particular, organizations that apply the simplified taxation system and the main type of economic activity (classified in accordance with the All-Russian Classifier of Economic Activities OK 029-2001 (NACE Rev. 1) have the right to calculate insurance premiums at reduced rates ), approved by the Decree of the State Standard of Russia of November 6, 2001 N 454-st (hereinafter - OKVED)), which is the management of real estate.
The Court of Appeal, after analyzing the rules of law set out in paragraphs. "I2" paragraph 8 and paragraph 11, part 1 of Art. 58 of Law N 212-FZ, came to the conclusion that after the introduction of paragraph 11 of Part 1 of Art. 58 no restrictions or prohibitions on the application of the provisions of paragraph 8 of Part 1 of Art. 58 is not established for non-profit organizations.
On the contrary, from 01.01.2012 the list of payers who can apply reduced rates of insurance premiums has been expanded and is not subject to narrowing.
The corresponding interpretation of the changes made follows from the clarifications given in the letters of the FSS of the Russian Federation of December 18, 2012 N 15-03-11 / 08-16893 and of February 10, 2012 N 15-03-11 / 08-1395.
In accordance with OKVED, the group "Real estate management" (code 70.32) includes, among other things, "Management of the operation of the housing stock" (code 70.32.1) and "Management of the operation of non-residential stock (code 70.32.2).
Based on part 1.4 of Art. 58 of Law N 212-FZ, the corresponding type of economic activity provided for in paragraph 8 of part 1 of the said article is recognized as the main type of economic activity, provided that the share of income from the sale of products and (or) services rendered for this type of activity is at least 70 percent in total income. The amount of income is determined in accordance with Article 346.15 tax code Russian Federation. Confirmation of the main type of economic activity of the organization or individual entrepreneur specified in paragraph 8 of part 1 of Art. 58 of Law N 212-FZ, is carried out in the manner established by the federal executive body, which performs the functions of developing state policy and legal regulation in the field of social insurance.
Ministry of Health and social development The Russian Federation, by letter of November 30, 2011 N 5071-19, explained that the main type of economic activity is confirmed by the payer of insurance premiums using the simplified taxation system by submitting to the territorial body of the Pension Fund of the Russian Federation a calculation of the accrued and paid insurance premiums for compulsory pension insurance in the form RSV-1 PFR (approved by Order of the Ministry of Health and Social Development of Russia dated November 12, 2009 N 894n), in which payers of insurance premiums must reflect the share of income from the sale of products and (or) services rendered for the main type of activity in total income.
Order of the Ministry of Health and Social Development of Russia dated March 15, 2012 N 232n (in force during the period under review) in this form is provided for in subsection 3.6 "Calculation of the compliance of the conditions for the right to apply a reduced tariff for the payment of insurance premiums by payers of insurance premiums specified in clause 8 of part 1 of Article 58 of the Federal Law of 24 July 2009 N 212-FZ”, which indicates: the total amount of income of the payer of contributions applying the simplified taxation system; the amount of income from the privileged type of activity; the share of income from the privileged type of activity in the total amount of income.
According to information message of the Pension Fund of the Russian Federation dated March 24, 2011, the main type of economic activity is confirmed by the payer of insurance premiums by submitting to the territorial body of the Pension Fund a calculation of the accrued and paid insurance premiums for compulsory pension insurance in the RSV-1 PFR form.
From the foregoing, it follows that in order to confirm the right to apply a reduced rate of insurance premiums for an organization applying a simplified taxation system, it is necessary to submit a calculation of the accrued and paid insurance premiums for compulsory pension insurance in the RSV-1 PFR form.
The RSV-1 PFR reporting form contains a subsection in which organizations and individual entrepreneurs using the simplified tax system must reflect the share of income from the sale of products and (or) services rendered for the main type of activity in total income.
By Order of the Ministry of Health and Social Development of Russia dated January 31, 2011 N 54n (valid during the period under review), the form was supplemented with subsection 4.4 “Calculation of the compliance of the conditions for the right of payers of insurance premiums to use a reduced tariff for paying insurance premiums, established by Part 3.2 of Article 58 of the Federal Law of July 24, 2009. N 212-FZ”, which indicates: the amount of income, determined in accordance with Art. 346.15 of the Tax Code of the Russian Federation (line code 435), of which: the amount of income determined for the purpose of applying Part 1.4 of Art. 58 of Law N 212-FZ (line code 436), share of income. Determined for the purpose of applying Part 1.4 of Art. 58 of Law N 212-FZ (p. 436 / p. 435) x100%) (line code 437).
The fact that the HOA applied the simplified taxation system is confirmed by the materials of the case and is not disputed by the fund.
It follows from the materials of the case that in section 4 of the calculations in the RSV-1 form of the FIU for billing period Quarter 4, 2011 by the applicant in subsection 4.4 “Grounds for the application of a reduced tariff” (line code 437) “the share of income determined for the purpose of applying Part 1.4 of Art. 58 of the Federal Law of July 24, 2009 N 212-FZ "the share of income is 100%.
The Court of First Instance rightly indicated that, by virtue of subclause 1, clause 1, Art. 346.15 of the Tax Code of the Russian Federation, when determining the object of taxation, taxpayers applying the simplified taxation system do not take into account the income specified in Art. 251 of the Tax Code of the Russian Federation.
From the presented book of accounting for income and expenses, it is seen that all funds received from homeowners are accounted for by the Partnership as revenue and are not classified as earmarked income excluded from income on the basis of Art. 251 of the Tax Code of the Russian Federation.
According to the composition of grouped income, it is seen that they are associated with property management.
Thus, the HOA is taxable under Art. 346.15 of the Tax Code of the Russian Federation income from the management of the operation of the housing stock, he complied with the requirements of the provisions of Art. 58 of Law N 212-FZ, which indicates that he has grounds for applying reduced rates of insurance premiums.
Thus, the court of appeal found that the HOA "Bolshevistskaya, 141" applies a simplified taxation system, its main activity is real estate management, and receives more than 70% of income from this type of activity.
At the same time, the court of appeal notes that, by virtue of the foregoing, the bodies of the Pension Fund of the Russian Federation are not controlling in the field of taxation, evidence of incorrect formation of the revenue part subject to a single tax tax base not included in the case file. In the course of the audit, the Pension Fund did not establish that the HOA conducts activities classified according to other OKVED codes.
In accordance with OKVED, the group "Real estate management" (code 70.32) includes, among other things, the type of activity "Management of the operation of the housing stock" (code 70.32.1). In turn, this type of activity includes the subtype “Activities of institutions for the collection rent for the operation of the housing stock.
In view of the foregoing, the court of first instance came to the correct conclusion that the activity of the partnership in leasing common property homeowners are included in group 70.32 and do not require independent classification into other groups of OKVED, the indication by the applicant of OKVED 70.32.1 is reasonable and complies with paragraphs. I, paragraph 8, part 1, art. 58 of Law N 212-FZ.
In addition, if the HOA reflects all payments received, according to the court, to its address from the owners of the premises, its right to a benefit is not lost, since these receipts (being received and reflected in tax reporting) will also be assigned to the OKVED code 70.32.
Thus, the decision of the court of first instance is based on a correct interpretation of substantive law and is not subject to cancellation.
Based on the above and guided by Article.Article. 176, 258, 268, 269, 271 of the Arbitration Procedure Code of the Russian Federation, Seventeenth Arbitration Court of Appeal
The decision of the Arbitration Court of the Perm Territory dated June 10, 2013 in case No. А50-23309/2012 is left unchanged, the appeal is not satisfied.
The judgment may be appealed in the order of cassation to the Federal Arbitration Court of the Urals District within a period not exceeding two months from the date of its adoption through the Arbitration Court of the Perm Territory.
The company on the simplified tax system, along with other activities, carries out activities for which, in accordance with Article 58 of Federal Law 212-FZ, you can use the right to pay insurance premiums to the pension fund at reduced rates:
b) Production of building materials.
Moreover, for none of the specified types separately, the share of income does not amount to 70% of total amount income. But the income from the two types of activities in total exceeds 70% of the total income.
Do we have the right to take advantage of the privilege and pay contributions to the pension fund at reduced rates?
You can apply reduced rates only if the specified activities are core, if not, then you are not eligible for such benefits.
If, following the results of the reporting (calculation) period, the main type of economic activity of the organization or individual entrepreneur specified in clause 8 of part 1 of Article 58 of Federal Law No. 212-FZ of July 24, 2009 does not correspond to the declared main type of economic activity, such an organization or such an individual entrepreneur is deprived of the right to apply the rates of insurance premiums established by parts 3.2 and 3.4 of this article from the beginning of the reporting (calculation) period in which such a discrepancy was made, and the amount of insurance premiums is subject to recovery and payment to the budgets of off-budget funds in the prescribed manner
Rishat, good afternoon!
I would also like to add that in accordance with Part 1.4. Art. 58 of the Federal Law of July 24, 2009 No. 212-FZ, the corresponding type of economic activity for the purpose of applying reduced tariffs is recognized as the main type of economic activity
provided that the share of income from the sale of products and (or) services rendered for this type activities is at least 70 percent of the total income.
Thus, the total excess of income from two activities 70% of the total income does not entail the right to apply reduced tariffs established by art. 58 of the Federal Law.
Richat, unfortunately you can't.
Necessary conditions for application by payers
insurance premiums at a reduced rate established by paragraph 3.2 of Article 58
Federal Law No. 212-FZ dated July 24, 2009 “On insurance premiums for compulsory
pension insurance to the Pension Fund of the Russian Federation, Social Fund
insurance, the Federal Compulsory Medical Insurance Fund and
Territorial Compulsory Medical Insurance Funds” (hereinafter – Law No.
212-FZ), are:
Application of the simplified taxation system;
Compliance with the type of economic activity declared by the organization as
main, type of economic activity specified in the list of clause 8 of part
1 article 58 of Law No. 212-FZ.
Organizations
and individual entrepreneurs using the simplified system
taxation, the main activity of which corresponds to the types
activities provided for in clause 8 of part 1 of article 58 of Law No. 212-FZ, have
the right to apply reduced rates of insurance premiums, provided that
that the share of income from the sale of products and (or) services rendered for the main
type of activity is at least 70 percent of the total income, with
only one type of economic activity can be the main one. For
determining the right to apply reduced rates of insurance premiums
the summation of activities is not performed (!) That is, two main types of activity cannot be, the main one is only one.
Ask our lawyers a question - it's much faster than looking for a solution.
1. For payers of insurance premiums specified in Clause 1 of Part 1 of Article 5 of this Federal Law in respect of payments and other remuneration in favor of individuals employed in the types of work specified in Subclause 1 of Clause 1 of Article 27 of the Federal Law of December 17, 2001 N 173-FZ "On labor pensions in the Russian Federation", the following additional rates of insurance contributions to the Pension Fund of the Russian Federation are applied from January 1, 2013:
2. For payers of insurance premiums specified in paragraph 1 of part 1 of Article 5 of this Federal Law, in respect of payments and other remuneration in favor of individuals employed in the types of work specified in subparagraphs 2 - 18 of paragraph 1 of Article 27 of the Federal Law of December 17 2001 N 173-FZ "On labor pensions in the Russian Federation", the following additional rates of insurance contributions to the Pension Fund of the Russian Federation are applied from January 1, 2013:
3. When calculating insurance premiums for additional rates established by this article, the provisions of Parts 4 and 5 of Article 8 of this Federal Law shall not apply.
4. Payers of insurance premiums are exempted from paying insurance premiums to the Pension Fund of the Russian Federation at additional rates established by parts 1 and 2 of this article, based on the results of a special assessment of working conditions carried out in the manner established by a separate federal law.
5. Control over compliance with the requirements established by this article is carried out, among other things, on the basis of reports submitted by payers of insurance premiums paying additional rates of insurance premiums to the Pension Fund of the Russian Federation, including in electronic format, in accordance with Article 15 of this Federal Law.
Download Federal Law On Insurance Contributions N 212-FZ (2018) Relevant in 2018
www.zakonprost.ru
In accordance with the amendments made to Article 58 of Federal Law No. 212-FZ dated July 24, 2009 (hereinafter referred to as Law No. 212-FZ), from January 1, 2012, the list of payers of insurance premiums entitled to apply reduced rates of insurance premiums for mandatory social insurance in case of temporary disability and in connection with motherhood. In the article by L.P. Fomicheva (auditor) analyzes who is entitled to a reduced tariff, what conditions must be met, taking into account official clarifications from the Ministry of Health and Social Development. The 1C methodologists give recommendations on how to set up the 1C: Payroll and HR 8 program to apply a reduced rate.
lowered insurance rates in 2012, the following payers of insurance premiums are entitled to apply (part 1 of article 58 of Law No. 212-FZ):
Specific rates of insurance premiums for new categories of insurers are given in Appendix No. 1 to the letter of the FSS of the Russian Federation dated February 10, 2012 No. 15-03-11 / 08-1395.
Organizations and entrepreneurs using the simplified taxation system, whose main type of economic activity according to OKVED coincides with that specified in subparagraph 8 of paragraph 1 of Article 58 of Law No. 212-FZ, as in 2011, can pay contributions to off-budget funds at preferential rates. In 2011, they paid insurance premiums at a rate of 26%.
In 2012 and 2013, they pay contributions only to the FIU at a rate of 20% (part 3.4 of article 58 of Law No. 212-FZ). For those employees who were born in 1966 and earlier, contributions go to the insurance part in full (of which 4% is the solidarity part, 16% is the individual part). For employees born in 1967 and younger, the funded part of the pension is 6%, and the insurance part is 14% (4% - solidarity part, 10% - individual part). This is established by paragraph 12 of Article 33 of the Federal Law of December 15, 2001 No. 167-FZ (hereinafter - Law No. 167-FZ).
From January 1, 2012, the list of privileged activities specified in subparagraph 8 of paragraph 1 of Article 58 of Law No. 212-FZ has been expanded. It additionally includes the following activities:
For the possibility of applying preferential rates to new categories of beneficiaries, attention should be paid to OKVED codes declared as the main activity.
For example, for the type of activity "retail trade in pharmaceutical and medical products, orthopedic products" they should be as follows:
The listed codes are included in group 52.3 "Retail trade in pharmaceutical and medical goods, cosmetics and perfumery goods". This group also includes other activity codes, however, reduced tariffs can only be applied by “simplifiers” who carry out activities with OKVED codes 52.31 and 52.32.
The “Transport and Communications” section of OKVED, in particular, includes codes 63.30 “Activities of travel agencies” and 63.30.1 “Organization of comprehensive tourist services”. Actually travel agencies and in 2011 used reduced rates.
The rules for determining the main activity in 2012 have not changed. As before, the activity is recognized as the main one if the share of income from it is at least 70% of the total income of the insured, calculated in accordance with the provisions of Article 346.15 of the Tax Code of the Russian Federation, that is, they are included in the tax base under the simplified system (part 1.4 of Article 58 of Law No. 212-FZ). At the same time, it should be remembered that the “simplified” account for income on a cash basis, so the total amount of income should be looked at in the book of income and expenses.
The letter of the Ministry of Health and Social Development of Russia dated July 18, 2012 No. 1844-17 states that when calculating the total amount of income, all income of the payer should be summed up (including those received from the sale of products (services) for all types of activities and non-sales). And in order to determine the main type of economic activity in order to apply reduced rates of insurance premiums, it is necessary to summarize only the income from the sale of products (services) in the implementation of the relevant activity.
If the main activity of an organization applying the simplified tax system is the type of activity named in clause 8 of part 1 of Article 58 of Federal Law No. 212-FZ (subject to the above condition on the share of income from the sale of products and (or) services rendered for this type of activity), then insurance premiums to state off-budget funds are paid at a reduced rate in relation to payments to all employees, including those employed in activities transferred to the payment of UTII.
The main type of activity is confirmed in RSV-1 (approved by order of the Ministry of Health and Social Development of Russia dated March 15, 2012 No. 232n). In it, to confirm the legality of applying each benefit, policyholders fill out their subsections in Section 3 "Calculation of compliance with the conditions for the right to apply a reduced rate for paying insurance premiums." In particular, for those insurers who apply benefits under sub. 8 p. 1 art. 58 of Law No. 212-FZ, subsection 3.6 must be completed.
Note that the norms of part 1.4 of Article 58 of Law No. 212-FZ are structured in such a way that it is possible to start using reduced insurance premium rates not only from the beginning of the calendar year, but also after the end of any reporting period. Moreover, it may happen that only at the end of the year the revenue from the exempted type of activity will reach the required 70% value. And, despite this, the insured will have the right to apply a reduced rate of insurance premiums from the beginning of the reporting (settlement) period, that is, from January 1.
Meanwhile application of the simplified tax system has a lot of restrictions: in terms of the number of employees, in terms of income, in terms of residual value fixed assets and intangible assets, etc. If these are not observed, the taxpayer is considered to have lost the right to special regimes and switched to the general taxation regime from the beginning of the quarter in which the non-compliance with the established requirements was made (clause 4 of article 346.13 of the Tax Code of the Russian Federation). Accordingly, automatically in such a situation, the insured loses the opportunity to pay off-budget funds for reduced rates. Moreover, as specialists of the Ministry of Health and Social Development of Russia pointed out in letters No. 5004-19 dated November 24, 2011 and No. 3344-19 dated September 16, 2011, this happens by analogy with the provisions of the Tax Code of the Russian Federation from the beginning of the quarter in which he lost the right to apply the simplified taxation system . Thus, if an economic entity "flew" from the simplified tax system, for example, following the results of the second quarter of 2012 due to exceeding the maximum amount of income allowed under the special regime, in the calculation of the RSV-1 PFR for 2012, he must fill out two Sections 2. In one of them, in fact, will reflect the data for the first quarter, when the reduced rate of insurance premiums was applied. In the second - for the second quarter, when contributions were already calculated according to the general tariff.
You can also lose the right to apply benefits if you lose the total amount of income from the privileged core activity. If, according to the results of the first quarter, six months, 9 months or a year, this type of activity ceases to be the main one, then you will have to pay additional contributions at general tariffs from the beginning of the reporting or billing period in which such a discrepancy was made (part 1.4 of article 58 of Law No. 212-FZ ). Since a year is recognized as a billing period, the amount of contributions must be restored and transferred to the budget from the beginning of the year (letter of the Ministry of Health and Social Development of Russia dated September 15, 2011 No. 3333-19). At the same time, no penalties have been provided since 2012 (parts 1.3, 1.4, 5, 5.3, 5.6 of article 58 of the Federal Law of July 24, 2009 No. 212-FZ).
If the share of the main activity "comes back to normal" at the end of the next reporting period, the insured regains the right to apply a reduced tariff immediately from the beginning of the year. In such a situation, the “special mode” will recalculate contributions in its favor. The resulting surplus should be returned to him or counted against future payments in the manner prescribed by Article 26 of Law No. 212-FZ. Thus, the final rate of insurance premiums, which the "simplifier" should apply, is determined just at the end of the year.
When filling out the current RSV-1 report form, the simplifier should consider the following.
If the simplifier applies reduced tariffs in accordance with paragraph 8 of Article 58 of Law No. 212-FZ, and the share of income from the main type of activity at the end of the year is at least 70% of the total revenue, then in the calculation of RSV-1 PFR for 2012, the company and employer-employers must complete one Section 2 with rate code "07". Such "simplifiers" pay contributions at a rate of 20% only to the FIU.
If the threshold of 70% of the incomes of the "simplified" at the end of the year is not overcome, then they refer to payers applying the main tariff, and constitute one Section 2 with the tariff code "52". Recall that in 2012, such simplistic people pay insurance premiums at the general rate: 22% in the Pension Fund of the Russian Federation, 5.1% in the FFOMS, and 5.9% in the FSS.
Payers applying the basic rate of insurance premiums and at the same time being on any of the special tax regimes fill out two tables of section 2 of the RSV-1 PFR: separately for the main system of taxation of insurance premiums and separately for special regimes and indicate the code of the corresponding tariff (letter PF RF dated April 26, 2011 No. ТМ-30-25/4492).
Letter No. 03-11-06/3/39 of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia dated 01.06.2012 draws attention to the fact that the reduced rates of insurance premiums apply only to activities taxed under the exempted “simplification”. At the same time, the relevant organizations and individual entrepreneurs can simultaneously be payers of other taxes (for example, UTII).
In a letter from the Ministry of Health and Social Development of Russia dated May 31, 2012 No. 1487-19, the department noted that beneficiaries using preferential rates have the right not to charge insurance premiums on amounts of payments to employees exceeding limit value tax base (in 2012 - 512,000 rubles).
In 2012-2013, a number of simplified people can pay insurance premiums exclusively to the Pension Fund of the Russian Federation at a reduced rate of 20% (part 3.4 of article 58 of the Federal Law of July 24, 2009 No. 212-FZ). Among them:
Such organizations will be able to use the reduced tariff provided that, according to the results of the year preceding the year of the organization’s transition to paying insurance premiums at reduced tariffs, at least 70% of the amount of all its income for the specified period should be in the aggregate the following types of income:
The condition on the share of income must be met at the end of the following periods:
Revenues are determined by data tax accounting organizations in accordance with article 346.15 of the Tax Code of the Russian Federation (part 5.2 of article 58 of the Federal Law of July 24, 2009 No. 212-FZ). If the necessary requirements are not met, the non-profit organization is deprived of the right to apply preferential tariffs from the beginning of the period in which the discrepancy was made (part 5.3 of article 58 of the Federal Law of July 24, 2009 No. 212-FZ).
Another new preferential category in 2012 is UTII taxpayers: pharmacy organizations and entrepreneurs who have received a license for pharmaceutical activities. They received the right to calculate insurance premiums at reduced rates, but only in relation to payments and remuneration made to individuals in connection with the implementation of pharmaceutical activities (subclause 10, clause 1 and clause 3.4, article 58 of Law No. 212-FZ). In 2012-2013, they also pay contributions only to the Pension Fund of the Russian Federation at a reduced rate of 20% (part 3.4 of article 58 of the Federal Law of July 24, 2009 No. 212-FZ). These organizations will complete Section 2 of the new RSV-1 form with the code "11".
As for pharmacy organizations, according to the norms of the Federal Law of April 12, 2010 No. 61-FZ, a pharmacy organization is an organization that structural subdivision medical organizations engaged in retail trade in medicines, storage, manufacture and dispensing of medicines for medical use in accordance with the requirements of this Federal Law.
With regard to individual entrepreneurs, the need for a license for pharmaceutical activities was specifically noted. It should be said that the possession of a license for pharmaceutical activities is a necessary condition for the implementation of such activities, established on the basis of Federal Law No. 61-FZ of April 12, 2010.
The regulation on licensing pharmaceutical activities was approved by Decree of the Government of the Russian Federation of December 22, 2011 No. 1081. The consolidated register of licenses is maintained by federal Service on supervision in the field of health and social development. In accordance with the said resolution, pharmaceutical activities include the following works and services:
I. In the field of circulation of medicines for medical use:
II. In the field of circulation of medicines for veterinary use:
By letter No. 15-03-18/08-4703 of April 25, 2012, the FSS of the Russian Federation sent clarifications from the Russian Ministry of Health and Social Development for use in the work, including a letter of the Russian Ministry of Health and Social Development of April 13, 2012 No. 19-6 / 3023271-2288. It draws attention to the fact that pharmacy organizations transferred to UTII apply reduced rates of insurance premiums only in relation to payments and remunerations made in favor of employees who are entitled to engage in pharmaceutical activities. Employees engaged in pharmaceutical activities include, in particular, persons who have received higher or secondary pharmaceutical education in our country and have a specialist certificate.
Veterinary pharmacy organizations, including those transferred to the payment of UTII, are not entitled to apply the reduced tariffs established by part 3.4 of article 58 of the Federal Law of July 24, 2009 No. 212-FZ (letter of the Ministry of Health and Social Development of the Russian Federation of April 3, 2012 N 743-19). During 2012-2013, such pharmacies apply the insurance premium rates established by Part 1 of Article 58.2 of Federal Law No. 212-FZ dated July 24, 2009 (in the Pension Fund of the Russian Federation - 22%, in the FSS of the Russian Federation - 2.9%, in the FFOMS - 5.1 %).
A situation may arise when the insured has the right to two benefits - for example, he can carry out a type of activity that, according to OKVED, falls into privileged under subparagraph 8 of paragraph 1 of Article 58 of Law No. 212-FZ"retail sale of pharmaceutical and medical products, orthopedic products" and at the same time be a pharmacy organization using UTII. What benefit do they apply? Since there are no explicit instructions in the law on how to resolve this situation, we suggest that readers follow the explanations of the regulatory authorities or contact their territorial office of the PFR with questions.
But you can try to speculate on this topic and make a decision taking into account the characteristics of a particular policyholder.
Firstly, both benefits provide for the same tariff - 20% contributions only to the FIU.
Secondly, the conditions for applying the exemption must be met. For the first benefit, you need to apply the simplified tax system and have at least 70% revenue from this type of activity, and for the second - apply UTII for this type of activity.
Here it is necessary, in our opinion, to take into account the predominant type of revenue. If the condition under the simplified tax system for revenue (70%) is met, then this benefit should be claimed. If the insured is afraid that he will not reach the required amount of revenue under the simplified tax system, then another benefit should be applied, according to UTII, not tied to revenue. The choice remains with the organization. But at the same time, it should be taken into account that with a benefit on the simplified tax system, it is possible to apply the benefit in relation to all payments, and with UTII - only in relation to payments to employees who work in the framework of pharmaceutical activities subject to UTII.
At the same time, a situation may arise when a pharmacy that sells medicines in retail uses UTII, and applies the general taxation regime for dispensing free medicines to beneficiaries. According to the clarifications of the Ministry of Health and Social Development of Russia (letter dated May 31, 2012 No. 1491-19), a pharmacy organization can indeed simultaneously apply the general taxation regime in relation to the sale of free medicines and UTII.
For pharmacists who dispense free medicines, the pharmacy may apply a reduced rate. And if pharmacy employees also sell cosmetics, which is not related to pharmaceutical activities, then when calculating insurance premiums, salaries must be taken into account separately and appropriate scales should be applied for each share of the salary.
In the letter of the Ministry of Health and Social Development of Russia dated July 10, 2012 No. 1762-17, the department confirmed the position that the free distribution of medicines is not a separate activity. Therefore, the pharmacy has the right to apply the benefit to employees engaged in pharmaceutical activities, incl. busy dispensing free medicines.
And in the letter of the Ministry of Health and Social Development of Russia dated March 26, 2012 No. 842-19, it went even further. It indicated that if the activity pharmacy organization for retail trade in medicines to be on UTII, and other pharmaceutical activities, for example, the manufacture of medicines and their sale on OSNO, then the organization has the right to apply a reduced rate of insurance premiums to payments for all employees involved in pharmaceutical activities, despite the applicable taxation system .
In practice, organizations often combine various taxation regimes, in particular the simplified tax system and UTII. In this regard, the question arises: can an insurer applying the simplified tax system and meeting the “preferential” requirements apply reduced rates of insurance premiums if he is also a UTII payer for another type of activity?
Letter No. 03-11-06/3/55 dated July 26, 2012 of the Ministry of Finance of Russia deciphers the accounting procedure for employees engaged in each type of activity for taxpayers providing personal services to the population (UTII) and carrying out other activities (STS).
They must keep separate records of employees. Moreover, if the same employees participate in these types of activities, that is, it is impossible to ensure separate accounting of employees, then when calculating UTII, the total number of employees for all types of activities is taken into account.
In some cases, the amount of expenses for insurance premiums cannot be allocated between types entrepreneurial activity, for example, for workers employed simultaneously in areas of activity subject to different tax regimes(administrative and managerial staff). In this case, the distribution of the amounts of insurance premiums is made in proportion to the shares of income in the total amount of income received when applying the relevant special regimes (letters of the Ministry of Finance of Russia dated February 17, 2011 No. 03-11-06 / 3/22, dated November 10, 2011 No. /2/157). Note: in this context, we are talking about the amounts of contributions that are calculated from the entire salary of the employee, regardless of the type of activity in which he takes part. The distribution of contributions is made in the same way as the division of "general" costs between activities, which should be fixed in accounting policy.
In this regard, the amount of tax paid in connection with the application of the simplified taxation system and the amount of the unified tax on imputed income for certain types of activities are reduced by taxpayers in the manner prescribed by Articles 346.21 and 346.32 of the Tax Code of the Russian Federation by the amount of insurance premiums attributed in this manner to relevant types of activities (letter of the Ministry of Finance of Russia dated October 20, 2011 No. 03-11-06/2/143).
A situation may arise when an organization is entitled to reduced rates when calculating insurance premiums from payments to all its employees, but at the same time it employs disabled people, with payments to which contributions can also be paid at reduced rates, but at different rates that are designed specifically for disabled people . The question arises, what tariff should be applied in relation to payments made to disabled employees: reduced “simplified” or “disabled”?
This issue also arose in 2011, but then the situation was as follows: the reduced tariffs for simplified workers were higher than the tariffs for disabled workers. On this issue, the Ministry of Health and Social Development of Russia in a letter dated March 18, 2011 No. 871-19 gave special explanations. Their essence was as follows. If an organization applies the simplified taxation system and uses preferential contribution rates specified in part 3.2 of article 58 of Law No. 2 tbsp. 58 of Law No. 212-FZ. In other words, in relation to payments to the disabled, the “disabled” tariff is applied, as a lower one.
And since 2012, the tariffs of simplified beneficiaries have become lower (20%) than the tariffs for payments to the disabled (20.2%). Therefore, in relation to the disabled, the insurance premiums of the simplified are overpriced.
The Ministry of Health and Social Development of Russia considered this dilemma in letters No. 19-6/3012573-1842 dated March 15, 2012 and No. 17-3/39 dated July 24, 2012. According to the department, if a company applies a lower rate for payments in favor of all employees, then it has the right to apply it to persons with disabilities. In connection with the release of these clarifications, the company has the right to recalculate the insurance premiums paid earlier to off-budget funds and return the overpayment or set it off against future payments / repayment of debts for penalties and fines on the relevant contributions.
But if you lose the right to a reduced rate, all employees will have to recalculate payments at regular rates. But contributions from payments to disabled people can be recalculated at lower - "disabled" rates. After all, they do not depend on the type of activity of the organization.
In order to keep records using reduced rates in the 1C: Payroll and HR 8 program, you need to make the appropriate settings Accounting settings. Bookmark tax accounting the system of taxation should be chosen (Fig. 1).
Rice. one
Bookmark Insurance premiums you should select the appropriate tariff (Fig. 2).
Rice. 2
Subsequently, when calculating insurance premiums in accordance with the selected scale, the entire calculation will be made and, accordingly, “salary” reporting will be generated.
As already mentioned above, at present there are no clarifications from the Ministry of Health and Social Development on the procedure for applying reduced rates of insurance premiums when an organization combines various taxation regimes, in particular the simplified tax system and UTII (for example, a pharmaceutical organization that applies the simplified tax system and pays UTII). It is not clear how to apply benefits for the payment of insurance premiums, how to single out the work of employees (within the framework of UTII or related to pharmaceutical activities) and determine the basis for calculating insurance premiums for applying benefits for paying insurance premiums. Before the release of the clarifications of the Ministry of Health and Social Development, the following accounting option is proposed.
In "1C: Salary and personnel management 8" there is the possibility of managing accruals. Document Calculation of insurance premiums bookmarked Main charges and Add. charges there is a special field UTII, which allows you to highlight the accruals taken into account when calculating UTII (Fig. 3).
For employees of a pharmaceutical organization, you need to set a flag The labor of pharmacists is used in the accounting settings on the tab Calculation of insurance premiums (Fig. 4) .
Rice. four
When this setting is enabled, the calculation of insurance premiums from payments and other remunerations to pharmacists of pharmacy organizations will be made at a reduced rate. Positions of employees who are pharmacists should be flagged Is a pharmaceutical position (Fig. 5) .
Rice. 5
When calculating insurance premiums, the field The income of a pharmacist in a pharmacy in combination with the field UTII bookmarked Main charges and Add. accruals allows the user to manage these accruals for the calculation of contributions (Fig. 6).
Rice. 6
Do not forget after manipulating the checkboxes on the tab Contributions perform a recalculation.
Reporting and postings will be generated in accordance with the settings made.
1. During the transitional period, reduced rates of insurance premiums are applied for payers of insurance premiums specified in Clause 1 of Part 1 of this Federal Law:
1) for agricultural producers that meet the criteria specified in Article 346.2 of the Tax Code of the Russian Federation, for organizations of folk art crafts and family (clan) communities of indigenous peoples of the North, Siberia and the Far East of the Russian Federation, engaged in traditional economic sectors. Information on the compliance and non-compliance of agricultural producers with the criteria specified in Article 346.2 of the Tax Code of the Russian Federation, tax authorities submit to the authorities for monitoring the payment of insurance premiums in electronic form in the manner determined by the agreement on information exchange concluded between the federal executive body exercising the functions of monitoring and supervising compliance with the legislation of the Russian Federation on taxes and fees, and the Pension Fund of the Russian Federation, and also an agreement on information exchange concluded between the federal executive body exercising the functions of control and supervision over compliance with the legislation of the Russian Federation on taxes and fees, and the Social Insurance Fund of the Russian Federation;
2) for organizations and individual entrepreneurs applying the unified agricultural tax;
3) for payers of insurance premiums making payments and other remuneration to individuals who are disabled persons of group I, II or III - in relation to the specified payments and remuneration, for public organizations of the disabled, for organizations whose authorized capital consists entirely of contributions from public organizations of the disabled and in which the average number of disabled people is at least 50 percent, and the share of wages of disabled people in the wage fund is at least 25 percent, for institutions created to achieve educational, cultural, health-improving, physical culture and sports, scientific, informational and other social purposes, as well as to provide legal and other assistance to disabled people, disabled children and their parents (other legal representatives), the sole owners of whose property are public organizations of disabled people, with the exception of payers of insurance premiums involved in the production and (or) sale of excisable goods ares, mineral raw materials, other minerals, as well as other goods in accordance with the list approved by the Government of the Russian Federation on the proposal of all-Russian public organizations of the disabled;
4) for business companies and business partnerships, whose activities consist in the practical application (implementation) of the results of intellectual activity (programs for electronic computers, databases, inventions, utility models, industrial designs, breeding achievements, topologies of integrated circuits, production secrets (know -how), the exclusive rights to which belong to the founders (participants) (including jointly with other persons) of such economic companies, participants in such economic partnerships - budgetary scientific institutions and autonomous scientific institutions or educational organizations higher education, which are budgetary institutions, autonomous institutions. The register of accounting for notifications of the establishment of business companies and business partnerships is maintained by the federal executive body authorized by the Government of the Russian Federation and transferred to the body controlling the payment of insurance premiums no later than the 1st day of the month following the reporting period, in the manner determined by the Government of the Russian Federation;
5) for organizations and individual entrepreneurs that have concluded agreements with the management bodies of special economic zones on the implementation of technical and innovative activities and making payments to individuals working in a technical and innovative special economic zone or industrial and industrial special economic zone, for organizations and individual entrepreneurs, those who have entered into agreements on the implementation of tourist and recreational activities and making payments to individuals working in tourist and recreational special economic zones, united by the decision of the Government of the Russian Federation into a cluster;
6) for organizations operating in the field of information technology (with the exception of organizations that have concluded agreements with the management bodies of special economic zones on the implementation of technical and innovative activities and making payments to individuals working in a technical and innovative special economic zone or industrial and production special economic zone), which are recognized as Russian organizations that develop and implement their computer programs, databases on a tangible medium or in electronic form via communication channels, regardless of the type of contract and (or) providing services (performing work) for the development, adaptation, modification computer programs, databases (software and information products of computer technology), installation, testing and maintenance of computer programs, databases;
7) for payers of insurance premiums - Russian organizations and individual entrepreneurs engaged in the production, publication (broadcasting) and (or) publication of mass media (with the exception of mass media specializing in messages and materials of an advertising and (or) erotic nature ), including in electronic form, the main type of economic activity of which is:
a) activities in the field of organization of recreation and entertainment, culture and sports - in terms of activities in the field of radio broadcasting and television broadcasting or the activities of news agencies;
b) publishing and printing activities, replication of recorded media - in terms of publishing newspapers or magazines and periodical publications, including interactive publications;
8) for organizations and individual entrepreneurs applying the simplified taxation system, whose main type of economic activity (classified in accordance with the All-Russian Classifier of Economic Activities) is:
a) food production;
b) production of mineral waters and other soft drinks;
c) textile and clothing production;
d) production of leather, leather goods and footwear;
e) wood processing and production of wood products;
f) chemical production;
g) production of rubber and plastic products;
h) production of other non-metallic mineral products;
i) production of finished metal products;
j) production of machinery and equipment;
k) production of electrical, electronic and optical equipment;
m) production Vehicle and equipment;
m) production of furniture;
n) production of sporting goods;
o) production of games and toys;
p) research and development;
c) education;
r) health care and provision of social services;
s) activities of sports facilities;
t) other activities in the field of sports;
u) processing of secondary raw materials;
v) construction;
w) maintenance and repair of motor vehicles;
sh) deletion Wastewater, waste and similar activities;
w) transport and communications;
j) provision of personal services;
z) production of cellulose, wood pulp, paper, cardboard and products thereof;
j) production of musical instruments;
z) production of various products not included in other groups;
z.1) repair of household and personal items;
z.2) real estate management;
z.3) activities related to the production, distribution and screening of films;
z.4) activities of libraries, archives, club-type institutions (except for the activities of clubs);
z.5) activities of museums and protection of historical sites and buildings;
z.6) activities of botanical gardens, zoos and reserves;
z.7) activities related to the use of computer technology and information technology, with the exception of organizations and individual entrepreneurs specified in paragraphs 5 and 6 of this part;
z.8) retail trade in pharmaceutical and medical products, orthopedic products;
z.9) production of bent steel profiles;
z.10) production of steel wire;
9) for payers of insurance premiums making payments and other remuneration to crew members of ships registered in the Russian International Register of Ships, with the exception of ships used for storage and transshipment of oil, oil products in the seaports of the Russian Federation, for the performance of labor duties of a ship crew member, - in relation to the specified payments and remuneration;
10) for payers of insurance premiums paying single tax on imputed income for certain types of activities - pharmacy organizations and individual entrepreneurs licensed for pharmaceutical activities - in relation to payments and remuneration made to individuals who, in accordance with the Federal Law of November 21, 2011 N 323-FZ "On the Basics protection of the health of citizens in the Russian Federation" have the right to engage in pharmaceutical activities or are admitted to its implementation;
11) for non-profit organizations (with the exception of state (municipal) institutions) registered in accordance with the procedure established by the legislation of the Russian Federation, applying the 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 of theaters, libraries, museums and archives) and mass sports (except for professional sports), taking into account the specifics established by parts 5.1 - 5.3 of this article;
12) for charitable organizations registered in accordance with the procedure established by the legislation of the Russian Federation and applying the simplified taxation system;
13) for organizations providing engineering services, with the exception of organizations that have concluded agreements with the management bodies of special economic zones on the implementation of technical and innovative activities. Engineering services include engineering and consulting services for the preparation of the production process and sale of products (works, services), preparation for the construction and operation of industrial, infrastructure, agricultural and other facilities, pre-project and design services (preparation of feasibility studies, design development and other similar services);
14) for individual entrepreneurs applying the patent system of taxation - in respect of payments and remuneration accrued in favor of individuals engaged in the type of economic activity specified in the patent, with the exception of individual entrepreneurs engaged in the types of entrepreneurial activity specified in subparagraphs 19, 45 - 47 paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation.
1.1. The relevant type of economic activity, provided for in clause 7 of part 1 of this article, is recognized as the main type of economic activity, provided that the share of income for the reporting (calculation) period from the sale of goods (works, services) and property rights for this type of activity, including income from the provision of services for the sale of advertising space (time) in the mass media of its own production, as well as from income Money in the form of subsidies and (or) budget allocations within the framework of targeted financing received from the federal budget, the budgets of the constituent entities of the Russian Federation, local budgets to ensure the production and distribution of mass media, is the largest specific gravity in total income for the specified period. The amount of income is determined according to tax records in accordance with Article 248 or Article 346.15 of the Tax Code of the Russian Federation. Control over compliance with the requirements established by this part is carried out, among other things, on the basis of reports provided by organizations and individual entrepreneurs engaged in the production, publication (broadcasting) and (or) publication of mass media (with the exception of mass media specializing in messages and materials of an advertising and (or) erotic nature), including in electronic form, in accordance with this Federal Law.
1.2. The procedure for confirming the powers of Russian organizations and individual entrepreneurs specified in clause 7 of part 1 of this article to produce, release (broadcast) and (or) publish mass media (with the exception of mass media specializing in messages and materials of advertising and (or) of an erotic nature), as well as the maintenance by the federal executive body authorized by the Government of the Russian Federation of the register of these organizations and individual entrepreneurs and its transfer to the bodies of control over the payment of insurance premiums is determined by the Government of the Russian Federation. The specified register is transferred to the bodies controlling the payment of insurance premiums no later than the 1st day of the month following the reporting period. Russian organizations or individual entrepreneurs referred to in Clause 7 of Part 1 of this Article acquire the right to apply the insurance premium rates established by Part 3.1 of this Article from the month of their inclusion in the said register.
1.3. If, following the results of the reporting (calculation) period, the type of economic activity Russian organization or an individual entrepreneur specified in paragraph 7 of part 1 of this article does not correspond to the declared type of economic activity, or if this organization or individual entrepreneur is excluded from the register of organizations and individual entrepreneurs specified in part 1.2 of this article, such an organization or such individual entrepreneur is deprived of the right to apply the rates of insurance premiums established by part 3.1 of this article from the beginning of the period in which such a discrepancy was made or an exception from this register occurred, and the amount of insurance premiums is subject to restoration and payment to the budgets of state extra-budgetary funds in the prescribed manner.
1.4. The relevant type of economic activity, provided for by clause 8 of part 1 of this article, is recognized as the main type of economic activity, provided that the share of income from the sale of products and (or) services rendered for this type of activity is at least 70 percent of the total income. The amount of income is determined in accordance with Article 346.15 of the Tax Code of the Russian Federation. Confirmation of the main type of economic activity of the organization or individual entrepreneur specified in clause 8 of part 1 of this article is carried out in the manner established by the federal executive body in charge of developing state policy and legal regulation in the field of social insurance. If, following the results of the reporting (calculation) period, the main type of economic activity of the organization or individual entrepreneur specified in clause 8 of part 1 of this article does not correspond to the declared main type of economic activity, such an organization or such individual entrepreneur shall be deprived of the right to apply the provisions of parts 3.2 and (or) 3.4 of this article, the rates of insurance premiums from the beginning of the reporting (calculation) period in which such a discrepancy was made, and the amount of insurance premiums is subject to recovery and payment to the budgets of state non-budgetary funds in the prescribed manner.
1.5. Information on cases of non-compliance of the activities of a non-profit organization (including a charitable organization) with the goals provided for by its constituent documents, identified as a result of control carried out by the federal executive body responsible for the development and implementation of state policy and legal regulation in the field of registration of non-profit organizations in accordance with Article 32 of the Federal Law of January 12, 1996 N 7-FZ "On Non-Commercial Organizations", is provided to the authorities for monitoring the payment of insurance premiums in electronic form in the manner determined by the information exchange agreement.
2. During 2012-2014, the following rates of insurance premiums are applied to payers of insurance premiums specified in paragraphs 1-3 of part 1 of this article:
3. During 2012-2019, the following rates of insurance premiums are applied to the payers of insurance premiums specified in paragraphs 4-6 of part 1 of this article:
3.1. During 2011 - 2014, the following rates of insurance premiums are applied to the payers of insurance premiums specified in clause 7 of part 1 of this article:
3.2. During 2011, the following rates of insurance premiums are applied to the payers of insurance premiums specified in clause 8 of part 1 of this article:
3.3. During 2012 - 2027, the following rates of insurance premiums are applied to the payers of insurance premiums specified in clause 9 of part 1 of this article:
3.4. During 2012 - 2018, for the payers of insurance premiums specified in paragraphs 8, 10 - 12, 14 of part 1 of this article, the following rates of insurance premiums are applied:
3.5. During 2012-2013, the following rates of insurance premiums shall apply to payers of insurance premiums specified in paragraph 13 of part 1 of this article:
4. The payers of insurance premiums referred to in clause 4 of part 1 of this article shall apply the rates of insurance premiums provided for in part 3 of this article, provided that they fulfill the following conditions:
1) implementation of research and development work and practical application (implementation) of the results of intellectual activity. Research and development work means work on the creation of new or improvement of manufactured products (goods, works, services), in particular invention;
2) application of the simplified taxation system.
5. The payers of insurance premiums specified in Clause 6 of Part 1 of this Article shall apply the rates of insurance premiums provided for by Part 3 of this Article, provided that they fulfill the conditions established by Parts 2.1 and 2.2 of this Federal Law. Control over compliance with the requirements established by Clause 2 of Part 2.1 and Clause 2 of Part 2.2 of this Federal Law is carried out, among other things, on the basis of reports provided by organizations operating in the field of information technology in accordance with this Federal Law. If, following the results of the reporting (billing) period, in relation to the specified reporting (billing) period, the organization does not fulfill at least one condition established by Parts 2.1 or 2.2 of this Federal Law, as well as in the event of deprivation of its state accreditation, such an organization is deprived of the right to apply tariffs insurance premiums provided for by part 3 of this article, from the beginning of the period in which such a discrepancy was made and (or) state accreditation was canceled.
5.1. Payers of insurance premiums specified in Clause 11 of Part 1 of this Article apply the rates of insurance premiums provided for in Part 3.4 of this Article, provided that, following the results of the year preceding the year of the transition of the organization to the payment of insurance premiums at the rates of insurance premiums provided for in Part 3.4 of this Article, no less than 70 percent of the amount of all income of the organization for the specified period is in the aggregate the following types of income:
1) income in the form of targeted revenues for the maintenance of non-profit organizations and the conduct of their statutory activities in accordance with clause 11 of part 1 of this article, determined in accordance with clause 2 of Article 251 of the Tax Code of the Russian Federation (hereinafter referred to as targeted revenues);
2) income in the form of grants received for carrying out activities in accordance with paragraph 11 of part 1 of this article and determined in accordance with subparagraph 14 of paragraph 1 of Article 251 of the Tax Code of the Russian Federation (hereinafter referred to as grants);
3) income from the implementation of the types of economic activities specified in subparagraphs r - f, z.4 - z.6 of paragraph 8 of part 1 of this article.
5.2. The amount of income is determined by the payers specified in clause 11 of part 1 of this article, according to the tax records of the organization in accordance with article 346.15 of the Tax Code of the Russian Federation, taking into account the requirements of part 5.1 of this article. Control over compliance with the conditions established by Clause 11 of Part 1 and Part 5.1 of this Article shall be carried out, inter alia, on the basis of reports submitted by non-profit organizations in accordance with this Federal Law.
5.3. If, following the results of the billing period for the specified billing period, the organization does not fulfill the conditions established by paragraph 11 of part 1 and part 5.1 of this article, such an organization is deprived of the right to apply the insurance premium rates provided for in part 3.4 of this article, from the beginning of the period in which non-compliance with the conditions specified in this part. When determining the amount of the organization's income to verify compliance with the fulfillment of the conditions established by part 5.1 of this article, earmarked receipts and grants received and not used by the organization based on the results of previous billing periods are taken into account.
5.4. The payers of insurance premiums referred to in Clause 13 of Part 1 of this Article shall apply the rates of insurance premiums provided for in Part 3.5 of this Article, provided that they fulfill the following conditions:
1) the share of income from the sale of engineering services following the results of nine months of the year preceding the year of the transition of the organization to the payment of insurance premiums at the rates of insurance premiums provided for in Part 3.5 of this article, is at least 90 percent of the total income of the organization for the specified period;
2) the average number of employees, determined in the manner established by the federal executive body authorized in the field of statistics, for nine months of the year preceding the year of the transition of the organization to the payment of insurance premiums at the rates of insurance premiums provided for in part 3.5 of this article, is at least 100 people ;
3) the organization has received a positive opinion from the expert council on technology-innovative special economic zones established in accordance with Federal Law No. 116-FZ of July 22, 2005 "On Special Economic Zones in the Russian Federation". Information on whether the organization providing engineering services has a positive opinion of the expert council on technical and innovative special economic zones, created in accordance with the Federal Law of July 22, 2005 N 116-FZ "On Special Economic Zones in the Russian Federation", is provided to the authorities control over the payment of insurance premiums by the federal executive body that carries out the functions of developing state policy and legal regulation in the field of the creation and operation of special economic zones on the territory of the Russian Federation, in electronic form in the manner determined by the information exchange agreement. The specified information is transferred to the bodies controlling the payment of insurance premiums no later than the 1st day of the month following the reporting period.
5.5. The amount of income is determined by the payers specified in clause 13 of part 1 of this article, according to the tax records of the organization in accordance with article 248 of the Tax Code of the Russian Federation.
5.6. In the event that following the results of the reporting (calculation) period in relation to the specified reporting (calculation) period, the organization does not fulfill at least one condition established by part 5.4 of this article, such an organization is deprived of the right to apply the insurance premium rates provided for by part 3.5 of this article from the beginning the period in which the non-compliance with the established conditions was revealed.
5.7. The list of documents submitted to the expert council for technological innovation special economic zones in order to obtain an opinion confirming that the organization provides engineering services in the field of high technologies is approved by the federal executive body responsible for the development of state policy and legal regulation in the field of creation and functioning of special economic zones on the territory of the Russian Federation.
5.8. Control over compliance with the requirements established by clauses 1 and 2 of part 5.4 of this article is carried out, among other things, on the basis of reports submitted by organizations providing engineering services in accordance with this Federal Law.
6. In 2011 - 2027, shortfalls in budget revenues of state non-budgetary funds due to the establishment of reduced rates of insurance premiums for payers of insurance premiums specified in Part 1 of this Article are compensated by interbudgetary transfers from the federal budget provided to the budgets of the Pension Fund of the Russian Federation, the Social Fund insurance of the Russian Federation, the Federal Compulsory Medical Insurance Fund. The amount of the specified compensation is determined as the difference between the amount of insurance premiums that these payers of insurance premiums could pay in accordance with the tariffs established by Part 2 of this Federal Law, and the amount of insurance premiums payable by them in accordance with Parts 2, 3, 3.1 - 3.5 of this article, and is established for the next financial year by the federal law on the federal budget for the next financial year and planning period.
The provisions of Article 58 of Law No. 212-FZ are used in the following articles:5. In order to control the validity of the application of reduced rates of insurance premiums by payers of insurance premiums specified in clause 4 of part 2 of Article 57 and clauses 4, 6 and 13 of part 1 of Article 58 of this Federal Law, the tax authorities, at the request of the authorities monitoring the payment of insurance premiums:
1. In 2012-2014, for payers of insurance premiums specified in Clause 1 of Part 1 of Article 5 of this Federal Law, with the exception of payers of insurance premiums specified in Articles 58 and
Tax Code of the Russian Federation, for organizations of folk art crafts and family (tribal) communities of indigenous peoples of the North, Siberia and the Far East of the Russian Federation, engaged in traditional economic sectors. Information on the compliance and non-compliance of agricultural producers with the criteria specified in Article 346.2 of the Tax Code of the Russian Federation, the tax authorities provide to the authorities for monitoring the payment of insurance premiums in electronic form in the manner determined by the agreement on information exchange concluded between the federal executive body that performs the functions of control and supervision over compliance with the legislation of the Russian Federation on taxes and fees, and the Pension Fund of the Russian Federation, as well as an information exchange agreement concluded between the federal executive body exercising the functions of control and supervision over compliance with the legislation of the Russian Federation on taxes and fees, and the Social Insurance Fund of the Russian Federation;
2) for organizations and individual entrepreneurs applying the unified agricultural tax;
3) for payers of insurance premiums making payments and other remuneration to individuals who are disabled persons of group I, II or III - in relation to the specified payments and remuneration, for public organizations of the disabled, for organizations whose authorized capital consists entirely of contributions from public organizations of the disabled and in which the average number of disabled people is at least 50 percent, and the share of wages of disabled people in the wage fund is at least 25 percent, for institutions created to achieve educational, cultural, health-improving, physical culture and sports, scientific, informational and other social purposes, as well as to provide legal and other assistance to disabled people, disabled children and their parents (other legal representatives), the sole owners of whose property are public organizations of disabled people, with the exception of payers of insurance premiums involved in the production and (or) sale of excisable goods ares, mineral raw materials, other minerals, as well as other goods in accordance with the list approved by the Government of the Russian Federation on the proposal of all-Russian public organizations of the disabled;
4) for business companies and business partnerships, whose activities consist in the practical application (implementation) of the results of intellectual activity (programs for electronic computers, databases, inventions, utility models, industrial designs, breeding achievements, topologies of integrated circuits, production secrets (know -how), the exclusive rights to which belong to the founders (participants) (including jointly with other persons) of such economic companies, participants in such economic partnerships - budgetary scientific institutions and autonomous scientific institutions or educational organizations of higher education that are budgetary institutions, autonomous institutions The register of registration of notices on the establishment of business companies and business partnerships is maintained by the federal executive body authorized by the Government of the Russian Federation and transferred to the body controlling the payment of insurance premiums no later than the 1st the day of the month following the reporting period, in the manner determined by the Government of the Russian Federation;
5) for organizations and individual entrepreneurs that have concluded agreements with the management bodies of special economic zones on the implementation of technical and innovative activities and making payments to individuals working in a technical and innovative special economic zone or industrial and industrial special economic zone, for organizations and individual entrepreneurs, those who have entered into agreements on the implementation of tourist and recreational activities and making payments to individuals working in tourist and recreational special economic zones, united by the decision of the Government of the Russian Federation into a cluster;
z.9) production of bent steel profiles;
i.10) production of steel wire.
9) for payers of insurance premiums making payments and other remuneration to crew members of ships registered in the Russian International Register of Ships, with the exception of ships used for storage and transshipment of oil, oil products in the seaports of the Russian Federation, for the performance of labor duties of a ship crew member, - in relation to the specified payments and remuneration;
1.9 percent
2.4 percent
2.3 percent
3.7 percent
3. During 2012-2019 for payers of insurance premiums specified in points 4-6 of part 1
|
Name |
2012-2017 |
||
|
The Social Insurance Fund of the Russian Federation (with the exception of cases provided for in Clause 2.1 of Part 2 of Article 12 of this Federal Law) |
2.0 percent |
2.9 percent |
2.9 percent |
|
Federal Compulsory Medical Insurance Fund |
4.0 percent |
5.1 percent |
5.1 percent |
3.1. During 2011 - 2014, the following rates of insurance premiums are applied to the payers of insurance premiums specified in clause 7 of part 1 of this article:
|
Name |
||||
|
Pension Fund of the Russian Federation |
||||
|
Social Insurance Fund of the Russian Federation |
2.9 percent |
2.9 percent |
2.9 percent |
2.9 percent |
|
Federal Compulsory Medical Insurance Fund |
1.1 percent |
3.3 percent |
3.5 percent |
3.9 percent |
|
2.0 percent |
0.0 percent |
0.0 percent |
0.0 percent. |
Social Insurance Fund of the Russian Federation
2.9 percent
Federal Compulsory Medical Insurance Fund
3.1 percent
Territorial funds of obligatory medical insurance
2.0 percent.
3.3. During 2012 - 2027, the following rates of insurance premiums are applied to the payers of insurance premiums specified in clause 9 of part 1 of this article:
|
Name |
2012 - 2027 |
|
Pension Fund of the Russian Federation |
0.0 percent |
|
Social Insurance Fund of the Russian Federation |
0.0 percent |
|
Federal Compulsory Medical Insurance Fund |
0.0 percent |
3.4. During 2012 - 2018, for payers of insurance premiums specified in paragraphs 8, 10-12, 14 of part 1 of this article, the following rates of insurance premiums are applied:
|
Name |
2013 - 2018 |
|
|
Pension Fund of the Russian Federation |
||
|
Social Insurance Fund of the Russian Federation |
0.0 percent |
0.0 percent |
|
Federal Compulsory Medical Insurance Fund |
0.0 percent |
0.0 percent. |
3.5. During 2012-2013, the following rates of insurance premiums shall apply to payers of insurance premiums specified in paragraph 13 of part 1 of this article:
|
Name |
||
|
Pension Fund of the Russian Federation |
||
|
Social Insurance Fund of the Russian Federation |
2.9 percent |
2.9 percent |
|
Federal Compulsory Medical Insurance Fund |
5.1 percent |
5.1 percent. |
4. Specified in paragraph 4 of paragraph 1 of paragraph 3 of this article, provided that they fulfill the following conditions:
1) implementation of research and development work and practical application (implementation) of the results of intellectual activity. Research and development work means work on the creation of new or improvement of manufactured products (goods, works, services), in particular invention;
2) application of the simplified taxation system.
5. The payers of insurance premiums specified in Clause 6 of Part 1 of this Article apply the rates of insurance premiums provided for or 2.2 of Article 57 of this Federal Law, and also in the event of deprivation of its state accreditation, such an organization is deprived of the right to apply the rates of insurance premiums provided for in Part 3 of this Article, from the beginning of the period in which such a discrepancy was made and (or) the state accreditation was cancelled.
5.1. Payers of insurance premiums specified in Clause 11 of Part 1 of this Article apply the rates of insurance premiums provided for in Part 3.4 of this Article, provided that, following the results of the year preceding the year of the transition of the organization to the payment of insurance premiums at the rates of insurance premiums provided for in Part 3.4 of this Article, no less than 70 percent of the amount of all income of the organization for the specified period is in the aggregate the following types of income:
of this article, according to the organization's tax accounting data in accordance with this article, from the beginning of the period in which the non-compliance with the conditions specified in this part is allowed. When determining the amount of the organization's income to verify compliance with the conditions established by part 5.1 of this article, targeted revenues and grants received and not used by the organization following the results of previous billing periods are taken into account. Part 3.5 of this article is at least 100 people;
3) the organization has received a positive opinion from the expert council on technology-innovative special economic zones established in accordance with Federal Law No. 116-FZ of July 22, 2005 "On Special Economic Zones in the Russian Federation". Information on whether the organization providing engineering services has a positive opinion of the expert council on technical and innovative special economic zones, created in accordance with the Federal Law of July 22, 2005 N 116-FZ "On Special Economic Zones in the Russian Federation", is provided to the authorities control over the payment of insurance premiums by the federal executive body that carries out the functions of developing state policy and legal regulation in the field of the creation and operation of special economic zones on the territory of the Russian Federation, in electronic form in the manner determined by the information exchange agreement. The specified information is transferred to the bodies controlling the payment of insurance premiums no later than the 1st day of the month following the reporting period.
Article 15 of this Federal Law.
6. In 2011 - 2027, shortfalls in budget revenues of state non-budgetary funds due to the establishment of reduced rates of insurance premiums for payers of insurance premiums specified in Part 1 of this Article are compensated by interbudgetary transfers from the federal budget provided to the budgets of the Pension Fund of the Russian Federation, the Social Fund insurance of the Russian Federation, the Federal Compulsory Medical Insurance Fund. The amount of the specified compensation is determined as the difference between the amount of insurance premiums that the said payers of insurance premiums could pay in accordance with the tariffs established by Part 2 of Article 12 of this Federal Law, and the amount of insurance premiums payable by them in accordance with Parts 2, , 3.1 - 3.5 of this article, and is established for the next financial year by the federal law on the federal budget for the next financial year and planning period.
" № 6/2012
The 1C consulting line receives many questions from those users who began to apply in 2012 the exemption for paying insurance premiums to non-budgetary funds. In the article by L.P. Fomicheva, a certified auditor of the Ministry of Finance of Russia, analyzes the provisions of the legislation on the procedure for applying reduced rates of insurance premiums by insurers using the simplified tax system and paying UTII. Regarding the application of reduced tariffs in "1C: Salary and personnel management 8", the material was prepared by the methodologists of the company "1C".
In accordance with the amendments made to Article 58 of Federal Law No. 212-FZ dated July 24, 2009 (hereinafter referred to as Law No. 212-FZ), from January 1, 2012, the list of payers of insurance premiums entitled to apply reduced rates of insurance premiums for mandatory social insurance in case of temporary disability and in connection with motherhood *.
Note:
The following payers of insurance premiums are entitled to apply the reduced insurance rates in 2012 (part 1 of article 58 of Law No. 212-FZ):
Specific rates of insurance premiums for new categories of insurers are given in Appendix No. 1 to the letter of the FSS of the Russian Federation dated February 10, 2012 No. 15-03-11 / 08-1395.
Organizations and entrepreneurs using the simplified taxation system, whose main type of economic activity according to OKVED coincides with that specified in subparagraph 8 of paragraph 1 of Article 58 of Law No. 212-FZ, as in 2011, can pay contributions to off-budget funds at preferential rates. In 2011, they paid insurance premiums at a rate of 26%.
In 2012 and 2013, they pay contributions only to the FIU at a rate of 20% (part 3.4 of article 58 of Law No. 212-FZ). For those employees who were born in 1966 and earlier, contributions go to the insurance part in full (of which 4% is the solidarity part, 16% is the individual part). For employees born in 1967 and younger, the funded part of the pension is 6%, and the insurance part is 14% (4% - solidarity part, 10% - individual part). This is established by paragraph 12 of Article 33 of the Federal Law of December 15, 2001 No. 167-FZ (hereinafter - Law No. 167-FZ).
From January 1, 2012, the list of privileged activities specified in subparagraph 8 of paragraph 1 of Article 58 of Law No. 212-FZ has been expanded. It additionally includes the following activities:
In order to be able to apply preferential rates to new categories of beneficiaries, attention should be paid to the OKVED codes declared as the main type of activity.
For example, for the type of activity "retail trade in pharmaceutical and medical products, orthopedic products" they should be as follows:
The listed codes are included in group 52.3 "Retail trade in pharmaceutical and medical goods, cosmetics and perfumery goods". This group also includes other activity codes, however, reduced tariffs can only be applied by “simplifiers” who carry out activities with OKVED codes 52.31 and 52.32.
The “Transport and Communications” section of OKVED, in particular, includes codes 63.30 “Activities of travel agencies” and 63.30.1 “Organization of comprehensive tourist services”. Actually travel agencies and in 2011 used reduced rates.
The rules for determining the main activity in 2012 have not changed. As before, the activity is recognized as the main one if the share of income from it is at least 70% of the total income of the insured, calculated in accordance with the provisions of the Tax Code of the Russian Federation, that is, they are included in the tax base under the simplified system (part 1.4 of article 58 of Law No. 212- FZ). At the same time, it should be remembered that the “simplified” account for income on a cash basis, so the total amount of income should be looked at in the book of income and expenses.
The letter of the Ministry of Health and Social Development of Russia dated July 18, 2012 No. 1844-17 states that when calculating the total amount of income, all income of the payer should be summed up (including those received from the sale of products (services) for all types of activities and non-sales). And in order to determine the main type of economic activity in order to apply reduced rates of insurance premiums, it is necessary to summarize only the income from the sale of products (services) in the implementation of the relevant activity.
If the main activity of an organization applying the simplified tax system is the type of activity named in clause 8 of part 1 of Article 58 of Federal Law No. 212-FZ (subject to the above condition on the share of income from the sale of products and (or) services rendered for this type of activity), then insurance premiums to state off-budget funds are paid at a reduced rate in relation to payments to all employees, including those employed in activities transferred to the payment of UTII.
The main type of activity is confirmed in RSV-1 (approved by order of the Ministry of Health and Social Development of Russia dated March 15, 2012 No. 232n). In it, to confirm the legality of applying each benefit, policyholders fill out their subsections in Section 3 "Calculation of compliance with the conditions for the right to apply a reduced rate for paying insurance premiums." In particular, for those insurers who apply benefits under sub. 8 p. 1 art. 58 of Law No. 212-FZ, subsection 3.6 must be completed.
Note that the norms of part 1.4 of Article 58 of Law No. 212-FZ are structured in such a way that it is possible to start using reduced insurance premium rates not only from the beginning of the calendar year, but also after the end of any reporting period. Moreover, it may happen that only at the end of the year the revenue from the exempted type of activity will reach the required 70% value. And, despite this, the insured will have the right to apply a reduced rate of insurance premiums from the beginning of the reporting (settlement) period, that is, from January 1.
Meanwhile, the application of the simplified tax system has a lot of restrictions: in terms of the number of employees, in terms of income, in terms of the residual value of fixed assets and intangible assets, etc. established requirements (clause 4, article 346.13 of the Tax Code of the Russian Federation). Accordingly, automatically in such a situation, the insured loses the opportunity to pay off-budget funds at reduced rates. Moreover, as specialists of the Ministry of Health and Social Development of Russia pointed out in letters No. 5004-19 dated November 24, 2011 and No. 3344-19 dated September 16, 2011, this happens by analogy with the provisions of the Tax Code of the Russian Federation from the beginning of the quarter in which he lost the right to apply the simplified taxation system . Thus, if an economic entity "flew" from the simplified tax system, for example, following the results of the second quarter of 2012 due to exceeding the maximum amount of income allowed under the special regime, in the calculation of the RSV-1 PFR for 2012, he must fill out two Sections 2. In one of them, in fact, will reflect the data for the first quarter, when the reduced rate of insurance premiums was applied. In the second - for the second quarter, when contributions were already calculated according to the general tariff.
You can also lose the right to apply benefits if you lose the total amount of income from the privileged core activity. If, according to the results of the first quarter, six months, 9 months or a year, this type of activity ceases to be the main one, then you will have to pay additional contributions at general tariffs from the beginning of the reporting or billing period in which such a discrepancy was made (part 1.4 of article 58 of Law No. 212-FZ ). Since a year is recognized as a billing period, the amount of contributions must be restored and transferred to the budget from the beginning of the year (letter of the Ministry of Health and Social Development of Russia dated September 15, 2011 No. 3333-19). At the same time, no penalties have been provided since 2012 (parts 1.3, 1.4, 5, 5.3, 5.6 of article 58 of the Federal Law of July 24, 2009 No. 212-FZ).
If the share of the main activity "comes back to normal" at the end of the next reporting period, the insured regains the right to apply a reduced tariff immediately from the beginning of the year. In such a situation, the “special mode” will recalculate contributions in its favor. The resulting surplus should be returned to him or counted against future payments in the manner prescribed by Article 26 of Law No. 212-FZ. Thus, the final rate of insurance premiums, which the "simplifier" should apply, is determined just at the end of the year.
When filling out the current RSV-1 report form, the simplifier should consider the following.
If the simplifier applies reduced tariffs in accordance with paragraph 8 of Article 58 of Law No. 212-FZ, and the share of income from the main type of activity at the end of the year is at least 70% of the total revenue, then in the calculation of RSV-1 PFR for 2012, the company and employer-employers must complete one Section 2 with rate code "07". Such "simplifiers" pay contributions at a rate of 20% only to the FIU.
If the threshold of 70% of the incomes of the "simplified" at the end of the year is not overcome, then they refer to payers applying the main tariff, and constitute one Section 2 with the tariff code "52". Recall that in 2012, such simplistic people pay insurance premiums at the general rate: 22% in the Pension Fund of the Russian Federation, 5.1% in the FFOMS, and 5.9% in the FSS.
Payers applying the basic rate of insurance premiums and at the same time being on any of the special tax regimes fill out two tables of section 2 of the RSV-1 PFR: separately for the main system of taxation of insurance premiums and separately for special regimes and indicate the code of the corresponding tariff (letter PF RF dated April 26, 2011 No. ТМ-30-25/4492).
Letter No. 03-11-06/3/39 of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia dated 01.06.2012 draws attention to the fact that the reduced rates of insurance premiums apply only to activities taxed under the exempted “simplification”. At the same time, the relevant organizations and individual entrepreneurs can simultaneously be payers of other taxes (for example, UTII).
In a letter from the Ministry of Health and Social Development of Russia dated May 31, 2012 No. 1487-19, the department noted that beneficiaries who use preferential rates have the right not to charge insurance premiums on amounts of payments to employees exceeding the maximum tax base (in 2012 - 512,000 rubles).
In 2012-2013, a number of simplified people can pay insurance premiums exclusively to the Pension Fund of the Russian Federation at a reduced rate of 20% (part 3.4 of article 58 of the Federal Law of July 24, 2009 No. 212-FZ). Among them:
Such organizations will be able to use the reduced tariff provided that, according to the results of the year preceding the year of the organization’s transition to paying insurance premiums at reduced tariffs, at least 70% of the amount of all its income for the specified period should be in the aggregate the following types of income:
The condition on the share of income must be met at the end of the following periods:
Income is determined according to the organization's tax records in accordance with the Tax Code of the Russian Federation (part 5.2 of article 58 of the Federal Law of July 24, 2009 No. 212-FZ). If the necessary requirements are not met, it loses the right to apply preferential tariffs from the beginning of the period in which the discrepancy was made (part 5.3 of article 58 of the Federal Law of July 24, 2009 No. 212-FZ).
Another new preferential category in 2012 is UTII taxpayers: pharmacy organizations and entrepreneurs who have received a license for pharmaceutical activities. They received the right to calculate insurance premiums at reduced rates, but only in relation to payments and remuneration made to individuals in connection with the implementation of pharmaceutical activities (subclause 10, clause 1 and clause 3.4, article 58 of Law No. 212-FZ). In 2012-2013, they also pay contributions only to the Pension Fund of the Russian Federation at a reduced rate of 20% (part 3.4 of article 58 of the Federal Law of July 24, 2009 No. 212-FZ). These organizations will complete Section 2 of the new RSV-1 form with the code "11".
As for pharmacy organizations, in accordance with the norms of Federal Law No. 61-FZ dated April 12, 2010, a pharmacy organization is an organization, a structural unit of a medical organization that retails medicines, stores, manufactures and dispenses medicines for medical use in accordance with the requirements of this Federal Law .
With regard to individual entrepreneurs, the need for a license for pharmaceutical activities was specifically noted. It should be said that the possession of a license for pharmaceutical activities is a necessary condition for the implementation of such activities, established on the basis of Federal Law No. 61-FZ of April 12, 2010.
The regulation on licensing pharmaceutical activities was approved by Decree of the Government of the Russian Federation of December 22, 2011 No. 1081. The Federal Service for Supervision of Health and Social Development maintains a consolidated register of licenses. In accordance with the said resolution, pharmaceutical activities include the following works and services:
I. In the field of circulation of medicines for medical use:
II. In the field of circulation of medicines for veterinary use:
By letter No. 15-03-18/08-4703 of April 25, 2012, the FSS of the Russian Federation sent clarifications from the Russian Ministry of Health and Social Development for use in the work, including a letter of the Russian Ministry of Health and Social Development of April 13, 2012 No. 19-6 / 3023271-2288. It draws attention to the fact that pharmacy organizations transferred to UTII apply reduced rates of insurance premiums only in relation to payments and remunerations made in favor of employees who are entitled to engage in pharmaceutical activities. Employees engaged in pharmaceutical activities include, in particular, persons who have received a higher or secondary pharmaceutical education in our country and have a specialist certificate.
Veterinary pharmacy organizations, including those transferred to the payment of UTII, are not entitled to apply the reduced tariffs established by part 3.4 of article 58 of the Federal Law of July 24, 2009 No. 212-FZ (letter of the Ministry of Health and Social Development of the Russian Federation of April 3, 2012 N 743-19). During 2012-2013, such pharmacies apply the insurance premium rates established by Part 1 of Article 58.2 of Federal Law No. 212-FZ dated July 24, 2009 (in the Pension Fund of the Russian Federation - 22%, in the FSS of the Russian Federation - 2.9%, in the FFOMS - 5.1 %).
A situation may arise when the insured has the right to two benefits - for example, he can carry out a type of activity that, according to OKVED, falls into privileged under subparagraph 8 of paragraph 1 of Article 58 of Law No. 212-FZ"retail sale of pharmaceutical and medical products, orthopedic products" and at the same time be a pharmacy organization using UTII. What benefit do they apply? Since there are no explicit instructions in the law on how to resolve this situation, we suggest that readers follow the explanations of the regulatory authorities or contact their territorial office of the PFR with questions.
But you can try to speculate on this topic and make a decision taking into account the characteristics of a particular policyholder.
Firstly, both benefits provide for the same tariff - 20% contributions only to the FIU.
Secondly, the conditions for applying the exemption must be met. For the first benefit, you need to apply the simplified tax system and have at least 70% revenue from this type of activity, and for the second - apply UTII for this type of activity.
Here it is necessary, in our opinion, to take into account the predominant type of revenue. If the condition under the simplified tax system for revenue (70%) is met, then this benefit should be claimed. If the insured is afraid that he will not reach the required amount of revenue under the simplified tax system, then another benefit should be applied, according to UTII, not tied to revenue. The choice remains with the organization. But at the same time, it should be taken into account that with a benefit on the simplified tax system, it is possible to apply the benefit in relation to all payments, and with UTII - only in relation to payments to employees who work in the framework of pharmaceutical activities subject to UTII.
At the same time, a situation may arise when a pharmacy that sells medicines in retail uses UTII, and applies the general taxation regime for dispensing free medicines to beneficiaries. According to the clarifications of the Ministry of Health and Social Development of Russia (letter dated May 31, 2012 No. 1491-19), a pharmacy organization can indeed simultaneously apply the general taxation regime in relation to the sale of free medicines and UTII.
For pharmacists who dispense free medicines, the pharmacy may apply a reduced rate. And if pharmacy employees also sell cosmetics, which is not related to pharmaceutical activities, then when calculating insurance premiums, salaries must be taken into account separately and appropriate scales should be applied for each share of the salary.
In the letter of the Ministry of Health and Social Development of Russia dated July 10, 2012 No. 1762-17, the department confirmed the position that the free distribution of medicines is not a separate activity. Therefore, the pharmacy has the right to apply the benefit to employees engaged in pharmaceutical activities, incl. busy dispensing free medicines.
And in the letter of the Ministry of Health and Social Development of Russia dated March 26, 2012 No. 842-19, it went even further. It indicated that if the activities of a pharmacy organization for the retail sale of medicines are on UTII, and other pharmaceutical activities, for example, the manufacture of medicines and their sale on OSNO, then the organization has the right to apply a reduced rate of insurance premiums in relation to payments for all employees employed in pharmaceutical activities, despite the applicable taxation system.
In practice, organizations often combine various taxation regimes, in particular the simplified tax system and UTII. In this regard, the question arises: can an insurer applying the simplified tax system and meeting the “preferential” requirements apply reduced rates of insurance premiums if he is also a UTII payer for another type of activity?
Letter No. 03-11-06/3/55 dated July 26, 2012 of the Ministry of Finance of Russia deciphers the accounting procedure for employees engaged in each type of activity for taxpayers providing personal services to the population (UTII) and carrying out other activities (STS).
They must keep separate records of employees. Moreover, if the same employees participate in these types of activities, that is, it is impossible to ensure separate accounting of employees, then when calculating UTII, the total number of employees for all types of activities is taken into account.
In some cases, the amount of expenses for insurance premiums cannot be distributed between types of entrepreneurial activity, for example, for employees who are simultaneously employed in areas of activity subject to different tax regimes (administrative and managerial personnel). In this case, the distribution of the amounts of insurance premiums is made in proportion to the shares of income in the total amount of income received when applying the relevant special regimes (letters of the Ministry of Finance of Russia dated February 17, 2011 No. 03-11-06 / 3/22, dated November 10, 2011 No. /2/157). Note: in this context, we are talking about the amounts of contributions that are calculated from the entire salary of the employee, regardless of the type of activity in which he takes part. The distribution of contributions is made in the same manner as the division of "general" expenses between activities, which should be fixed in the accounting policy.
In this regard, the amount of tax paid in connection with the application of the simplified taxation system and the amount of the unified tax on imputed income for certain types of activities are reduced by taxpayers in the manner prescribed by Articles 346.21 and 346.32 of the Tax Code of the Russian Federation by the amount of insurance premiums attributed in this manner to relevant types of activities (letter of the Ministry of Finance of Russia dated October 20, 2011 No. 03-11-06/2/143).
A situation may arise when an organization is entitled to reduced rates when calculating insurance premiums from payments to all its employees, but at the same time it employs disabled people, with payments to which contributions can also be paid at reduced rates, but at different rates that are designed specifically for disabled people . The question arises, what tariff should be applied in relation to payments made to disabled employees: reduced “simplified” or “disabled”?
This issue also arose in 2011, but then the situation was as follows: the reduced tariffs for simplified workers were higher than the tariffs for disabled workers. On this issue, the Ministry of Health and Social Development of Russia in a letter dated March 18, 2011 No. 871-19 gave special explanations. Their essence was as follows. If an organization applies the simplified taxation system and uses preferential contribution rates specified in part 3.2 of article 58 of Law No. 2 tbsp. 58 of Law No. 212-FZ. In other words, in relation to payments to the disabled, the “disabled” tariff is applied, as a lower one.
And since 2012, the tariffs of simplified beneficiaries have become lower (20%) than the tariffs for payments to the disabled (20.2%). Therefore, in relation to the disabled, the insurance premiums of the simplified are overpriced.
The Ministry of Health and Social Development of Russia considered this dilemma in letters No. 19-6/3012573-1842 dated March 15, 2012 and No. 17-3/39 dated July 24, 2012. According to the department, if a company applies a lower rate for payments in favor of all employees, then it has the right to apply it to persons with disabilities. In connection with the release of these clarifications, the company has the right to recalculate the insurance premiums paid earlier to off-budget funds and return the overpayment or set it off against future payments / repayment of debts for penalties and fines on the relevant contributions.
But if you lose the right to a reduced rate, all employees will have to recalculate payments at regular rates. But contributions from payments to disabled people can be recalculated at lower - "disabled" rates. After all, they do not depend on the type of activity of the organization.
In order to keep records using reduced rates in the 1C: Salary and 8 program, you need to make the appropriate settings Accounting settings. Bookmark tax accounting the system of taxation should be chosen (Fig. 1).
Rice. one
Bookmark Insurance premiums you should select the appropriate tariff (Fig. 2).
Rice. 2
Subsequently, when calculating insurance premiums in accordance with the selected scale, the entire calculation will be made and, accordingly, “salary” reporting will be generated.
As already mentioned above, at present there are no clarifications from the Ministry of Health and Social Development on the procedure for applying reduced rates of insurance premiums when an organization combines various taxation regimes, in particular the simplified tax system and UTII (for example, a pharmaceutical organization that applies the simplified tax system and pays UTII). It is not clear how to apply benefits for the payment of insurance premiums, how to single out the work of employees (within the framework of UTII or related to pharmaceutical activities) and determine the basis for calculating insurance premiums for applying benefits for paying insurance premiums. Before the release of the clarifications of the Ministry of Health and Social Development, the following accounting option is proposed.
Reporting and postings will be generated in accordance with the settings made.
