1. The settlement period for insurance premiums is a calendar year.

2. Reporting periods are the first quarter, six months, nine months of a calendar year, a calendar year.

3. If the organization was created after the beginning of the calendar year, the first settlement period for it is the period from the date of creation to the end of this calendar year.

4. If the organization was liquidated or reorganized before the end of the calendar year, the last settlement period for it is the period from the beginning of this calendar year until the day the liquidation or reorganization is completed.

5. If an organization established after the beginning of a calendar year is liquidated or reorganized before the end of this calendar year, the settlement period for it is the period from the date of creation to the day the liquidation or reorganization is completed.

6. The rules provided for in paragraphs 3 - of this article shall not apply to organizations from which one or more organizations are separated or joined.

7. The amount of insurance premiums payable by policyholders is reduced by the amount of expenses incurred by them for the payment of compulsory insurance coverage in accordance with the law Russian Federation.

8. The insured has the right to set off the excess of expenses for the payment of compulsory insurance coverage over the amount of accrued insurance premiums against future payments.

9. During the settlement (reporting) period following the results of each calendar month, insurers shall calculate monthly mandatory payments on insurance premiums based on the amount of payments and other remunerations accrued from the beginning of the settlement period until the end of the corresponding calendar month, and insurance premium rates, as well as discounts (surcharges) to insurance rate minus the amounts of monthly mandatory payments calculated from the beginning of the billing period to the previous calendar month inclusive.

10. The amount of insurance premiums to be transferred is determined in rubles and kopecks.

11. Separate subdivisions of policyholders - legal entities that have opened accounts in banks (other credit institutions) and which accrue payments and other remuneration in favor of individuals (hereinafter referred to as separate divisions), perform the obligations of the organization to pay insurance premiums (monthly mandatory payments) and the obligation to submit calculations for accrued and paid insurance premiums at their location, unless otherwise provided for in paragraph 14 of this article.

12. The amount of insurance premiums (monthly mandatory payments) payable at the location of a separate subdivision is determined based on the size of the base for calculating insurance premiums related to this separate subdivision.

13. The amount of insurance premiums payable at the location of the organization, which includes separate subdivisions, is determined as the difference between the total amount of insurance premiums payable by the organization as a whole and the total amount of insurance premiums payable at the location of its separate subdivisions.

14. If the organization has separate subdivisions located outside the territory of the Russian Federation, payment of insurance premiums (monthly mandatory payments) and submission of calculations for accrued and paid insurance premiums according to the data separate divisions carried out by the organization at its location.

15. In case of termination of activity by the insured in connection with its liquidation before the end of the billing period, the insured is obliged until the day of filing with the registering authority an application for state registration in connection with the liquidation of a legal entity or an application for state registration of termination individual activities as an individual entrepreneur, submit to the insurer a calculation of accrued and paid insurance premiums for the period from the beginning of the calculation period to the day of submission of the specified calculation, inclusive. The specified calculation can be submitted in the form of an electronic document in accordance with the requirements of Article 24 of this Federal Law. The difference between the amount of insurance premiums payable in accordance with the specified calculation and the amounts of insurance premiums paid by the insured from the beginning of the billing period is payable within 15 calendar days from the date of submission of such calculation or returned to the insured in accordance with this federal law.

16. In case of reorganization of the insured - a legal entity, payment of insurance premiums and submission of settlements on accrued and paid insurance premiums shall be carried out by its successor (successors), regardless of whether the facts and (or) circumstances of non-performance or improper fulfillment by the reorganized legal entity of obligations to pay insurance premiums. If there are several successors, the share of participation of each of them in the performance of the obligations of the reorganized legal entity for the payment of insurance premiums is determined in the manner prescribed by the civil legislation of the Russian Federation. If the separation balance sheet does not allow determining the share of the successor of the reorganized legal entity or excludes the possibility of fulfilling the obligations to pay insurance premiums in full by any successor and such reorganization was aimed at non-fulfillment of obligations to pay insurance premiums, by a court decision, the newly formed legal entities may jointly and severally fulfill the obligation to pay the insurance premiums of the reorganized entity.

In a situation where the employee and the employer decide to terminate the employment relationship, it is necessary to correctly calculate the average earnings for dismissal payments and the settlement period when calculating compensation.

The procedure for payments upon termination of employment

Upon termination, an employee is entitled to several types of payments:

• salary for the last calendar month before dismissal;
• compensation for unused vacation in the current working period;
• issuance of average earnings, the amount of which is calculated depending on the reason for dismissal (reduction, refusal to transfer, conscription, etc.);
• other compensations provided for by a particular employer, for example, in a collective agreement.

All types of payments must be transferred to the former employee no later than the day of dismissal. An exception may be a bonus if the internal regulatory documents of the employer establish the procedure for its payment after the period for which it is due.

For example, an employee quit in the middle of the month, according to the collective agreement he is entitled to a bonus. The same document establishes that it is calculated and paid based on the results of the implementation of the planned indicators for the month and is issued the next month. In this case, the former employee will be transferred later than the date of dismissal.

If the date of dismissal of the employee falls on a weekend, then he must receive all the money on the last working day.

Example: at the request of the employee, the employment relationship is terminated on December 12. According to the calendar, this day falls on Saturday and is a holiday. This means that all payments are supposed to be transferred on the last business day, i.e. December 11th.

If you give compensation and salary payments later than the date of dismissal, then this situation may become a reason for a complaint to the court. For an organization where an employee left, this is fraught with fines and additional costs.

For the correct calculation of all payments, initially determine the period for which they are due, and the time period for calculating the average earnings.

Settlement period upon dismissal

The duration of this time interval depends on what it will subsequently be used for. This may be the period of time for which the resigning employee is entitled to wage, the period used to calculate the average earnings or remaining vacation days.

When determining the amount of salary due to the dismissed person for the time actually worked, the billing period is equal to the number of days worked by this person in the calendar month before the date of termination of employment. In most cases, the legislation provides for the payment of salaries at least twice a month. Therefore, the amount of the advance payment received is deducted from the final settlement with the employee.

Example: an employee quits on the 25th. On the 14th he received an advance payment for work in the first half of the month. The salary is calculated for the period from the 1st to the 25th and the amount of the advance payment received on the 14th is deducted from it.

If the date of dismissal falls on the period before the advance payment, then all days in the working month are included.

Unused vacation days

To calculate unused vacation days, the billing period will be not the calendar, but the current working year. When determining vacation days in the current working period, several points should be taken into account:

1. First, when calculating the actual number of months worked in the current working year, the month in which more than half of the days are worked is considered a whole month. This means that if the date of dismissal falls on the second half of the calendar month, then it is counted as fully worked out. A month in which less than half of the days worked is not taken into account.
2. Secondly, if a person has worked 11 months in the current working period, then he is entitled to leave in full.

When calculating unused vacation days in a part-time year, two methods are used. One of them was proposed back in 1930 (Regulation No169 of 04/30/1930). It is used by some organizations, as well as by the courts, when deciding on the payment of compensation in disputes between an employee and an employer.

According to this method, the total number of vacation days is multiplied by the months worked in the current working year. The resulting number is then divided by 12.

The second calculation method was proposed federal Service on labor and employment (letter No. 944-6 dated 06/23/2006).

According to it, first the number of vacation days per month is calculated, and then multiplied by the hours worked. At the same time, vacation days in one month are rounded up to two decimal places. Taking into account the error in this method of calculation, the first method is more profitable for the employee.

Example: according to the Labor Code of the Russian Federation, the duration of the vacation is set at 28 days. When calculating according to the second method, there are 2.33 vacation days per month.

The employee worked 8 months in the current working year.

According to the first method, it turns out: 8 * 28 / 12 \u003d 18.67 days.

According to the second: 2.33 * 8 = 18.64 days.

After determining the required length of vacation, the departing employee can use them in whole or in part, or receive compensation for unused days. To determine the amount of compensation, average daily earnings are calculated.

Calculation period for determining average earnings

Upon dismissal, a person is entitled to compensation payments for unused vacation and in connection with the reason for dismissal. For their calculation, the average monthly, average weekly or average daily wages are taken.

For a correct and uniform approach to its calculation, the legislation defines the concept of a settlement period (Labor Code of the Russian Federation, Art. 139). Features of determining the time interval and the cash payments included in the average payment are regulated by Decree of the Government of the Russian Federation No. 922 dated 12/24/2007.

As a general rule, the period of time for determining the amount of compensation payments upon dismissal is one year before the date of termination of employment. If an employee worked in the company for less than a year, then the billing period will be equal to the duration of his employment relationship with the company.

Labor legislation allows organizations to set a different duration of this period of time, however, such a situation should not affect the deterioration of the employee's situation.

An important fact is that the time and amount of payments are excluded from the billing period when the employee retained average earnings, for example, he was on sick leave or on a business trip.

If for compensation payment it is necessary to determine the average daily earnings, then the average number of days in a month is used. By law, it is equal to 29.3 days.

Features of calculating the billing period

In practice, there is a problem of determining the settlement period upon dismissal on the last day of the month. In the time interval for calculating average earnings, the last month of work is included only if it has been fully worked out before the calendar date of its end.

Example: an employee quits on the last working day of January, which falls on the 30th. In this case, the billing period will be considered from January 01 to December 31. But if the date of dismissal was January 31, then the average earnings should be calculated from February 1 of last year to January 31 of the current year.

Questions from accountants can also be caused by a situation when a person who has previously left the organization is hired for the same position again and, having worked for less than a year, decides to terminate the employment relationship.

In this case, only the time after re-employment is taken for calculation, since at the first dismissal all due compensations were paid.

Example: the driver worked for several years in the organization, and then was fired due to staff reduction. After some time, the position appeared again, and he returned to work. However, after six months, the employee is dismissed by agreement of the parties. When calculating compensation, his salary and other income that the organization paid him over the past 6 months will be taken into account.

Settlement period upon dismissal after parental leave

Sometimes an employee has not worked days in the last 12 months, for example, all this time the employee was on maternity leave and wants to quit without leaving parental leave. In this case, for the calculation of compensation payments, the period before the settlement period is used. It is calculated from the last working day before going on sick leave for pregnancy and childbirth, if before that day there were no other grounds for calculating average earnings. This period may be less than 12 months.

For example, a woman got a job on September 1, 2016, and left for sick leave for pregnancy and childbirth in February of the following year. To calculate the average earnings, her earnings for 5 months will be summed up.

If the average daily earnings are calculated for the period before the calculated one, then it is increased by the coefficient of wage increase in the billing period.

The labor legislation also provides for a calculation algorithm in case a person does not have a period of actual work for the employer before the date of dismissal. In this situation, the average earnings are determined on the basis of the current official salary or tariff rate.

For example, a woman immediately after confinement employment contract with the employer goes to the hospital, and then she is given a sick leave for pregnancy and childbirth, after which she goes on leave to care for a child up to a year and a half.

In the event of dismissal, during such a vacation she does not actually have days worked, and all compensation payments to her will be calculated based on the salary due to her position.

An example of calculating compensation upon dismissal

The employee notified the employer of her desire to quit two weeks before leaving parental leave. She has been with the company since February 2013, and went on sick leave in June 2015. At the same time, the employer in January 2017 increased the salary for her position by 10%. The duration of the vacation is 28 days.

She has unused vacation days. To calculate compensation upon dismissal after maternity leave, the billing period will be considered the time from May 2014 to April 2015. In this case, the official salary to determine the average daily earnings must be indexed with a coefficient of 1.1.

During the actual performance of work duties, her salary was 15,000 rubles a month, in addition, a bonus of a fixed amount of 5,000 was paid quarterly, and the woman received material assistance from her employer in the amount of 20,000 rubles in connection with her marriage.

The calculation of average earnings does not include the amount of social benefits paid by the employer. In this example, mat. assistance will not be included in the calculation of the average daily earnings.

The employee's working year began in February. She went on parental leave in October 2015. Vacation days remained 8 months before the start of the decree.

Compensation is calculated as follows:

• the number of vacation days - 2.33 * 8 \u003d 18.64 days;
• total income - 15,000 * 12 * 1.1 + 5,000 * 4 \u003d 218,000 rubles;
• average daily earnings - 218,000/12/29.3 = 620.02 rubles;
• compensation for unused vacation - 620.02 * 18.64 \u003d 11,557.17 rubles.

In the event that an employee got a job in May 2015, and then immediately went on sick leave, after which a sick leave for pregnancy and childbirth was issued, payments to her will be calculated based on the current salary for the position. In this example, it will be 16,500 rubles.

AT Russian legislation the periods of time that are used to calculate all types of payments upon dismissal of employees and the methodology for calculating them are clearly defined. In addition, the employer has the right to set other time intervals for calculating the average earnings of his employees. Such settlement periods should not contribute to a reduction in the amount of payments upon dismissal, in comparison with those established by law.

in the individual conditions of working with the bank, the settlement period was defined as a “calendar month”, so when I made the calculation, I finished it on the last day of the current month, although it did not start from the 1st, but from the 5th, but the bank I counted from the 5th to the 4th, so we got different numbers that influenced the percentages that appeared on their part in my address.

Is there a prospect to challenge the illegality of these accruals, or is it logical that a calendar month should be at least 28 days long and then the truth is on their side?

Hello, if in your agreement with the bank the settlement period is set exactly as a “calendar month”, then in accordance with paragraph 3 of Art. 192 of the Civil Code of the Russian Federation, the billing period in your case will expire on the corresponding date of the last month of the established period. Those. for January 2016 - this is the period from January 1 to 31, for February 2016 - this is the period from February 1 to February 29, for March 2016 - this is the period from March 1 to March 31 inclusive. But it’s not clear why your billing period starts on the 5th, if the billing period is a calendar month, i.e. from the 1st day of the month to the last day inclusive, therefore, they cannot judge the legitimacy of the bank's requirements without seeing the contract and working conditions.

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How to calculate vacation days

The labor legislation of the Russian Federation determines the minimum duration of labor leave in the amount of 28 calendar days. In addition to the minimum labor leave, the legislation may grant the employee the right to additional holidays, due to which the total duration of the labor leave is increased. The calculation of the number of vacation days in this case will include additional vacation days for work in harmful (dangerous) working conditions, irregular working hours, etc. The right to extended vacation is also separate categories workers: military personnel, medical workers, miners, etc.

The calculation of the employee's vacation days when granting the next vacation is based on the number of unused vacation days in the previous and current working year.

Calculation of vacation pay: for what period to produce

The calculation of the vacation period (or billing period) is necessary for the correct calculation of the average daily earnings, on the basis of which the payment of vacation pay and compensation for unused vacation is carried out (compensation can be paid both upon dismissal and when replacing part of the vacation with monetary compensation to a working employee).

According to the general rule of Article 139 of the Labor Code of the Russian Federation, the billing period is determined as 12 calendar months before the month in which the employee is granted leave. It starts on the first day of the first month and ends on the last day of the last month of the billing period.

To determine the average daily earnings, the salary accrued to the employee for this period is divided by 12 and by 29.3 - the legally established average number of calendar days in a month. This formula is used to calculate holiday pay in calendar days.

The billing period includes only the time during which the employee actually performed work functions. Periods excluded from the calculation of vacation pay:

• periods of temporary disability, including maternity leave for employees;
• leave without pay, absenteeism;
• periods for which the employee was paid the average wage or part of it (vacation under a collective agreement, downtime) and others.

The calculation of vacation pay for past periods is carried out in the same manner as the calculation of vacation for the current working year. If an employee has unused vacation for previous years, the calculation period of 12 calendar months preceding the month of his vacation will be taken to calculate vacation pay.

To calculate vacation pay, it is necessary to determine the period for which the employee will calculate the average daily earnings. This period is called the settlement period. The total amount of vacation pay is determined from the average daily earnings and the duration of the vacation.

What is the period of vacation pay? The determining factor for this is the duration of the employee's work with this employer before going on vacation. The settlement period for calculating vacation pay directly depends on whether the employee has worked for the employer for a full year or not. If the employer has more than a year of experience before going on vacation, the period for calculating vacation pay includes 12 calendar months before the month the employee goes on vacation. The period for calculating vacation pay is calculated according to the actual duration of the month - from the 1st to the last day of the month inclusive (for example - in August on the 31st day, in February on the 28th or 29th day, etc.)

What period should I take to calculate vacation pay when giving leave to an employee who has not completed a full year with this employer? In this situation, the billing period must include all the time he worked for the employer before going on vacation. All days of work are subject to inclusion in the calculation - from the first day of employment to the last day of the month on the eve of the month of going on vacation. For example, an employee was hired on January 10, 2015, and he is granted leave from September 14, 2015. The billing period will include the days from January 10 to August 31, 2015. The same procedure will also apply when part of the billing period falls on the current calendar year, and part on the previous one (for example, from November 1, 2014 to July 15, 2015).

The Labor Code (namely, Article 139 of the Labor Code) allows an alternative option for determining the billing period. For example, in a collective agreement (agreement), regulation on remuneration or a local act, the employer may establish that the settlement period for vacation pay in the organization is 6 months. The only condition for the introduction of an alternative settlement period is the absence of a deterioration in the situation of employees. In the event that the procedure for calculating the working period established by the employer turns out to be less beneficial for employees, the calculation of vacation pay should be carried out in accordance with the rules established by labor legislation.

Some periods established by law are excluded from the billing period when calculating vacation pay. Among them are periods paid according to average earnings, time spent on unpaid leave, and others.

Estimated term

C page 1

The estimated period for the design of transport facilities is set according to the year of completion of the construction of the last of the considered group of enterprises.

Estimated terms for water pipelines of industrial enterprises are set in accordance with the terms of commissioning of the main equipment and expansion of production.

The estimated period for which the background is requested, the timing of the commissioning of the first stage of construction and the development of the enterprise at full capacity.

Estimated time for blowing out the sorbent is approximately 2 years.

The estimated term of using the loan is 177 days.

The estimated delivery time for the unloading station is calculated on the basis of the technological processes of the station and the current train schedule.

Estimated shelf life of containers at the site is assumed to be 1 day for departure and 15 days for arrival.

The estimated shelf life of indicator tubes in an unopened (sealed) state is 2 years.

The estimated payment term for payment documents is determined based on the time of the document flow between the bank of the supplier and the payer. It is taken into account when forecasting the implementation of the plan in terms of the volume of products sold and for managing the implementation process.

The estimated period of operation of sewer networks is established taking into account their depreciation. Therefore, given that the sewer network is in the ground, under variable humidity conditions, in the presence of various media (acidic, alkaline, etc.), as well as in some cases, stray currents (the sewage liquid itself can be aggressive) to the material of the pipes and their joints connections are subject to a number of requirements. These requirements are taken into account by GOST for products. If, according to GOST, the requirements for the conditions for laying pipes are limited, then this should be taken into account when designing networks using these materials.

The estimated period of operation of sewer networks is established taking into account their depreciation. These requirements are taken into account by GOST for products. If, according to GOST, the requirements for the conditions for laying pipes are limited, then this should be taken into account when designing networks using these materials.

The estimated period of sewerage is the period of full development of a populated area according to a planning project, and an industrial enterprise according to a project for its construction or reconstruction.

The estimated period of sewerage is the period of full development of a populated area according to a planning project, and an industrial enterprise - according to a project for its construction or reconstruction.

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What is the reporting and settlement period for insurance premiums in 2020? What are these periods? This is discussed in detail in this article.

Reporting and settlement period in the Tax Code of the Russian Federation

In 2020 in tax code Chapter 34 "Insurance Contributions" continues to apply. This chapter includes articles 419-432, which regulate the rules for calculating and paying insurance premiums. This chapter of the Tax Code of the Russian Federation, in particular, defines the concepts of the reporting and settlement periods for insurance premiums in 2020. These concepts are disclosed in article 423 of the Tax Code of the Russian Federation, namely:

• reporting periods are the first quarter, six months, nine months of the calendar year;
• The accounting period is a calendar year.

For payers of insurance premiums, these periods are needed to summarize the payment of premiums.

During the billing period of 2020, the accountant must form the basis for calculating insurance premiums (clause 1, article 421 of the Tax Code of the Russian Federation).
The billing period consists of four reporting periods. At the end of each reporting period, intermediate results on the payment of insurance premiums are summed up, and reports are prepared that are submitted to the tax office.

Billing period in 2020

The settlement period for pension, medical and insurance contributions for disability and maternity in 2020 is a calendar year (clause 1 of article 423 of the Tax Code of the Russian Federation). Based on its results, the formation of a base for these contributions for the year is being completed, and the amount of contributions payable is finally determined. Accordingly, in 2020 the billing period will begin on January 1 and end on December 31, 2020.

In part 1 of Art. 10 of Law 212 provides a legal definition of such an independent and important element of taxation of insurance premiums as a billing period. Systematic analysis of part 1 and parts 3-6 of Art. 10 allows us to draw a number of conclusions:

1) as a general rule, the settlement period for insurance premiums is a calendar year, i.e. period from January 1 to December 31 inclusive. In this case, the billing period includes all three reporting periods;

2) if the organization was:

Created after the beginning of the calendar year (for example, in mid-January, or in May, July, September, etc.), then the first billing period for it is the period from the date of creation until the end of this calendar year. For example, if an entry on the creation of an organization was made in the Unified State Register of Legal Entities on May 17, 2011, then the first billing period for it is the period from May 17 to December 31, 2011. In practice, the question arose: is the billing period divided into reporting periods in this case? Systematic analysis of parts 2 and 3 of Art. 9 does not allow an affirmative answer to this question;

Liquidated (the day of liquidation is the date of making an entry about this in the Unified State Register of Legal Entities, Article 63 of the Civil Code) or reorganized (in any other form, with the exception of separation or accession, for example, in the form of division, merger, transformation: in this case, the date of making the corresponding entry is considered the day of reorganization in the Unified State Register of Legal Entities, article 57 of the Civil Code), until the end of this calendar year (for example, the organization was liquidated on June 19), then the last settlement period for it is the period from the beginning of the year until the day the liquidation or reorganization is completed (in our example, the period from January 1 to January 19 June). In practice, the question arose: is there a reporting period in such a situation? Yes, I have. In our example, the reporting period will be the period from January 1 to March 31 (i.e. "first quarter");

Created after the beginning of the calendar year (for example, January 15) and then was liquidated (or reorganized) before the end of the same calendar year (for example, September 13), then the settlement period for it is the period from the date of creation to the day the corresponding entry is made (on liquidation or reorganization) in the Unified State Register of Legal Entities (in our example, this is the period from January 15 to September 13). And here in practice the question arose: is such a billing period divided into reporting periods? Yes, it is quite possible. So, in our example, the reporting periods will be the period from January 1 to March 31 ("first quarter") and the period from January 1 to June 30 ("half year");

3) the above provisions are not subject to application in the reorganization of a legal entity in the form of:

Allocations. In this case, for a legal entity (from which other legal entities were separated), the calculated one does not change. However, for a spun-off legal entity, the settlement period is determined according to the rules provided for in parts 3-5 of Art. ten;

Attachments. In this case, the legal entity to which another legal entity has joined - the billing period does not change. As for the attached legal entity, its last settlement period is determined according to the rules of parts 4 and 5 of Art. ten.

Part 2 Art. 10 is devoted to reporting periods (after their completion, payers of insurance premiums must submit reports).

Reporting periods are:

In practice, the question arose: is the fourth quarter of a given calendar year recognized as a reporting period (ie, the period from October 1 to December 31)? No, it is not recognized. However, the Period from January 1 to December 31 is recognized as a billing period.

tax rate

Law N 112-FZ establishes a single structure of insurance rates for all payers applying both the general tax regime and special tax regimes. Federal Law No. 213-FZ of July 24, 2009 eliminated the provisions according to which, when applying special tax regimes, payers are exempted from paying social contributions. The changes affected payers of the Unified Agricultural Tax (clause 3 of article 346.1 of the Tax Code of the Russian Federation), USN (clauses 2, 3 of article 346.11 of the Tax Code of the Russian Federation) and UTII (clause 4 of article 346.26 of the Tax Code of the Russian Federation).

The total percentage of insurance premiums is 34%, of which 26% - in the PFR, 2.9% - in the FSS of the Russian Federation, 2.1% - FFOMS, 3% - in TFOMS. As you can see, the total percentage of insurance premiums does not include insurance premiums from accidents at work and occupational diseases, which, depending on the class of occupational risk, range from 0.2 to 8.5%.

In addition, Law N 112-FZ provides for a transitional period for those payers who apply special tax regimes (%).

As before, "special regimes" will be able to save money by reducing the tax burden on their main tax on social contributions.

Taxpayers applying the simplified tax system with the object of taxation "income minus expenses", as well as payers of the Unified Agricultural Tax, insurance premiums, as well as contributions from accidents at work and occupational diseases, can be taken into account in expenses (clause 7 clause 1 article 346.16 of the Tax Code of the Russian Federation and subclause 7 clause 2 article 346.5 of the Tax Code of the Russian Federation).

Taxpayers applying the simplified tax system with the object of taxation "income" reduce the amount of tax (advance tax payments) calculated for the tax (reporting) period by the amount of insurance premiums, contributions from industrial accidents and occupational diseases paid (within the calculated amounts ) for the same period in accordance with the legislation of the Russian Federation, as well as the amount of temporary disability benefits paid to employees. At the same time, the amount of tax (advance tax payments) cannot be reduced by more than 50% (clause 3, article 346.21 of the Tax Code of the Russian Federation).

Individual entrepreneurs applying the simplified tax system based on a patent, the remaining cost of the patent is reduced by the amount of insurance premiums, as well as contributions from accidents at work and occupational diseases (clause 10, article 346.25.1 of the Tax Code of the Russian Federation).

UTII payers reduce single tax on the amount of insurance premiums, as well as contributions from accidents at work and occupational diseases paid (within the calculated amounts) for the same period of time in accordance with the legislation of the Russian Federation when taxpayers pay remuneration to employees employed in those areas of the taxpayer's activities for which a single tax is paid, as well as on the amount of insurance premiums in the form of fixed payments paid by individual entrepreneurs for their insurance, and on the amount of temporary disability benefits paid to employees. At the same time, the amount of a single tax cannot be reduced by more than 50% (clause 2 of article 346.32 of the Tax Code of the Russian Federation).

Practical part

Here are examples of calculating insurance premiums.

Task 1

Let's calculate the amount of insurance premiums that Dracena LLC, which uses the simplified tax system, will have to pay to the budget for January - March 2011. Payments to employees for this period are reflected in table. 1. State social benefits were not issued.