Federal law number 212 regulated the procedure for paying insurance premiums in Pension Fund and social and health insurance. Federal Law 212 became invalid from January 1, 2017. From that moment on, the procedure for compulsory insurance is regulated by Chapter 34 tax code RF. However, certain provisions of Federal Law 212 are still relevant until the relevant amendments are made to the Tax Code.

Federal Law 212 was adopted in 2009. Its main purpose was to ensure the procedure for depositing funds for social insurance. Structurally, the law is divided into the following chapters:

• general provisions and concepts used in the document;
• procedure for paying insurance premiums;
• the procedure for ensuring the fulfillment of payment obligations;
• rights and obligations of payers;
• control over the payment of the required amounts;
• violations in payment and liability;
• procedure for appealing against acts of regulatory bodies.

On July 3, 2016, a law was issued, according to which the main provisions were transferred to the Tax Code in the form of Chapter 34. However, to regulate the payment of insurance premiums and determine debts until 2017, those norms of the law that were relevant at the required time are applied.

The last changes were made in December 2016, after the decision to abolish the law was made. This moment confirms that despite the abolition, the wording of the law continues to be relevant.

Recent amendments to the Law "On Insurance Contributions"

The latest changes in Federal Law 212 are aimed at bringing the wording up to date. For clarity, the amendments to individual articles should be considered.

Article 7 of Federal Law 212 regulates the objects of taxation of insurance premiums. The latest amendments were introduced in 2015, defining an additional list of relevant objects.

Article 8 of Law 212 indicates the basis for calculating insurance premiums. The last changes to the wording of certain provisions were made in 2014.

Article 9 of Federal Law 212 regulates the amounts that are not subject to insurance premiums. The last changes were made in November 2016 and changed the edition of individual parts.

Article 11 The Law on Insurance Contributions determines the dates for making payments and other benefits. No changes have been made since the publication of Federal Law 212.

Article 14 of the Federal Law 212 regulates the amount of deductions. The last amendments were made in 2014. They touched the editorial of individual parts.

Article 15 federal law 212 on the procedure for calculating the latest changes were made in 2015. Edited edition of separate subdivisions legal entity.

Article 19 of the Federal Law 212 prescribes the procedure for collecting arrears on insurance premiums. A number of changes were introduced in 2013 - the article was supplemented with several parts. However, the last amendments were made in 2014 to the revision of one of the documents.

Article 44 The Law on Insurance Contributions became invalid from January 1, 2015. The abolition is based on the decision of the Constitutional Court of the Russian Federation, which recognized this provision as inconsistent with the fundamental law of the country.

Article 58 Federal Law 212 prescribes a list of categories of payers eligible for reduced rates for insurance premiums. The last amendments to this regulation were introduced in 2015. They touched upon the wording of one of the parts.

Separately in latest changes consideration should be given to declaring the Law on Insurance Contributions obsolete and replacing it with 34 chapters of the Tax Code of the Russian Federation. It was introduced on July 3, 2016, and entered into force on January 1, 2017. Its provisions determine the payers of insurance premiums, the features of payment and collection, tariffs and other organizational aspects.

In the future, it is expected that legal regulation insurance premiums will be actively developed. Not only current legislative norms will be taken into account, but also Federal Law 212, which has become invalid, is taken as the basis for regulating the system of deductions.

Download

Download Federal Law 212 FZ “On insurance contributions to the Pension Fund Russian Federation” you can follow the next one. The text of the statute will be useful for studying changes in legislation.

For up-to-date information on social security contributions, please refer to Chapter 34 of the Tax Code of the Russian Federation. You can download it. The procedure, which has been in force since the beginning of 2017, is governed by its provisions.

Home » Federal law on PFR, FSS, MHIF » All about insurance premiums » Useful articles » Article 8 of the Federal Law 212-FZ

Attention! since 2017 A new Section XI Insurance Contributions to the Tax Code of the Russian Federation has been put into effect.

See the full text of the Federal Law No. No. 212-FZ

Article 8

1. The basis for calculating insurance premiums for payers of insurance premiums specified in subparagraphs "a" and "b" of paragraph 1 of part 1 of Article 5 of this Federal Law is determined as the amount of payments and other remunerations provided for by Part 1 of Article 7 of this Federal Law, accrued payers of insurance premiums for billing period in favor individuals, except for the amounts specified in Article 9 of this Federal Law.
2. The base for calculating insurance premiums for payers of insurance premiums specified in subparagraph "c" of paragraph 1 of part 1 of Article 5 of this Federal Law is determined as the amount of payments and other remunerations provided for by Part 2 of Article 7 of this Federal Law for the billing period in favor of individuals, with the exception of the amounts specified in Article 9 of this Federal Law.
3. Payers of insurance premiums specified in Clause 1 of Part 1 of Article 5 of this Federal Law determine the basis for calculating insurance premiums separately for each individual from the beginning of the billing period after the end of each calendar month on an accrual basis.

Reference:

The base for calculating insurance premiums, taking into account its indexation, for each individual is established in an amount not exceeding:

— from January 1, 2014 — 624,000 rubles(Decree of the Government of the Russian Federation of November 30, 2013 N 1101);
— from January 1, 2013 — 568,000 rubles(Decree of the Government of the Russian Federation of December 10, 2012 N 1276);
— from January 1, 2012 — 512,000 rubles(Decree of the Government of the Russian Federation of November 24, 2011 N 974);
— since January 1, 2011 — 463 000 rubles(Decree of the Government of the Russian Federation of November 27, 2010 N 933).

4. For payers of insurance premiums specified in Clause 1 of Part 1 of Article 5 of this Federal Law, the basis for calculating insurance premiums in respect of each individual is established in an amount not exceeding 415,000 rubles on an accrual basis from the beginning of the billing period, unless otherwise provided by this Federal law. From the amounts of payments and other remuneration in favor of an individual exceeding the maximum amount of the base for calculating insurance premiums established for the corresponding financial year, determined on an accrual basis from the beginning of the billing period, insurance premiums are not charged, unless otherwise provided by this Federal Law.
(as amended by Federal Laws No. 379-FZ of 03.12.2011, No. 421-FZ of 28.12.2013)

Reference:

Part 5 provisions of this article do not apply when calculating insurance premiums at additional rates established by articles 33.2 of the Federal Law of December 15, 2001 N 167-FZ and 58.3 this document, in relation to payments in favor of insured persons employed in the work provided for in clauses 1 - 18 of part 1 of article 27 of the Federal Law of December 17, 2001 N 173-FZ (part 3 of article 33.2 of the Federal Law of December 15, 2001 N 167-FZ, part 3 article 58.3 of this document).

5. The limit value of the base for calculating insurance premiums established by part 4 of this article is subject to annual (from January 1 of the relevant year) indexation, taking into account the growth of the average wages in the Russian Federation, unless otherwise provided by this Federal Law. The size of the specified maximum value of the base for calculating insurance premiums is determined and established by the Government of the Russian Federation. The amount of the maximum value of the base for calculating insurance premiums is rounded to the nearest thousand rubles. In this case, the amount of 500 rubles or more is rounded up to the full thousand rubles, and the amount of less than 500 rubles is discarded.
(part 5 in ed.

OKVEDs for the application of clause 8, part 1, article 58 No. 212-FZ of 07/24/2009

Federal Laws of October 16, 2010 N 272-FZ, of December 28, 2013 N 421-FZ)

5.1. For payers of insurance premiums specified in Clause 1 of Part 1 of Article 5 of this Federal Law, for the period 2015-2021, the maximum amount of the base for calculating insurance premiums for compulsory pension insurance paid to the Pension Fund of the Russian Federation is annually established by the Government of the Russian Federation, taking into account a certain for the corresponding year, the average wage in the Russian Federation, increased twelve times, and the following multiplying coefficients applied to it for the corresponding financial year:

The size of the multiplying factors

The size of the specified limit of the base for calculating insurance premiums is rounded up to full thousand rubles in the manner prescribed by part 5 of this article.
(Part 5.1 was introduced by Federal Law No. 421-FZ of December 28, 2013)

5.2. The limit value of the base established by part 5.1 of this article for calculating insurance premiums for compulsory pension insurance paid to the Pension Fund of the Russian Federation, from 2022 is subject to annual indexation (from January 1 of the corresponding year) in the manner established by part 5 of this article.
(Part 5.2 was introduced by Federal Law No. 421-FZ of December 28, 2013)

6. When calculating the base for calculating insurance premiums, payments and other remunerations in natural form in the form of goods (works, services) are taken into account as the cost of these goods (works, services) on the day of their payment, calculated on the basis of their prices indicated by the parties to the contract, and if state regulation prices (tariffs) for these goods (works, services) based on state regulated retail prices. At the same time, the cost of goods (works, services) includes the corresponding amount of value added tax, and for excisable goods, the corresponding amount of excises.

7. The amount of payments and other remunerations taken into account when determining the basis for calculating insurance premiums in the part relating to the copyright order agreement, the agreement on the alienation of the exclusive right to works of science, literature, art, the publishing license agreement, the license agreement on granting the right to use a work of science, literature, art, is defined as the amount of income received under an author's order agreement, an agreement on the alienation of the exclusive right to works of science, literature, art, a publishing license agreement, a license agreement on granting the right to use a work of science, literature, art, reduced by the amount of actually produced and documented costs associated with the extraction of such income. If these expenses cannot be documented, they are deductible in the following amounts:

Name	Cost standards (as a percentage of the amount of accrued income)
Creation of literary works, including for the theater, cinema, stage and circus
Creation of artistic and graphic works, photographic works for printing, works of architecture and design
Creation of works of sculpture, monumental and decorative painting, arts and crafts and design art, easel painting, theater and film decoration art and graphics, made in various techniques
Creation of audiovisual works (video, television and films)
Creation of musical works:
musical stage works (operas, ballets, musical comedies), symphonic, choral, chamber works, works for wind orchestra, original music for film, television and video films and theatrical productions
other pieces of music, including
Performance of works of literature and art
Creation of scientific works and developments
Discoveries, Inventions and Designs (percentage of revenue generated in first two years of use)

8. When determining the basis for calculating insurance premiums, documented expenses cannot be taken into account simultaneously with expenses within the established norm.

Reference:

Article 5. Payers of insurance premiums

1. Payers of insurance premiums are insurers determined in accordance with federal laws on specific types of compulsory social insurance, which include:

1) persons making payments and other remuneration to individuals:

a) organizations;
b) individual entrepreneurs;
c) individuals who are not recognized as individual entrepreneurs;

Law No. 212-FZ

ATTENTION!!!

The document became invalid on January 1, 2017 due to the adoption of Federal Law No. 250-FZ dated July 3, 2016. At the same time, the Social Insurance Fund of the Russian Federation (hereinafter referred to as the Fund) continues to control for the correctness of the calculation, completeness and timeliness of payment (transfer) of insurance premiums payable to the Fund for the reporting (calculation) periods that have expired before January 1, 2017, in the manner that was in force before the date of entry into force of this Federal Law (Article 20 of Law No. 250-FZ).

In accordance with the Federal Law of July 24, 2009 No. 212-FZ "On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, federal fund compulsory medical insurance" the payer of insurance premiums shall be liable for non-fulfillment or improper fulfillment of the obligations imposed on him by this Federal Law for the timely and full payment of insurance premiums, timely submission and procedure for submission of established reports to the control body, as well as for refusal to submit or failure to submit to an official body of control of documents necessary to control the payment of insurance premiums.

Failure to submit a calculation of accrued and paid insurance premiums (Art.

46 of Law No. 212-FZ)

1. Non-submission by the payer of insurance premiums within the time limit established by this Federal Law for calculating accrued and paid insurance premiums to the body controlling the payment of insurance premiums at the place of registration shall entail the collection of a fine in the amount of 5 percent of the amount of insurance premiums accrued for payment for the last three months of the reporting (estimated ) period, for each full or partial month from the date set for its submission, but not more than 30 percent of the specified amount and not less than 1,000 rubles.

Payers of insurance premiums quarterly submit to territorial body of the Social Insurance Fund of the Russian Federation at the place of its registration, calculation of accrued and paid insurance premiums (form 4-FSS), hereinafter - calculation, for hard copy no later than the 20th day of the calendar month following the reporting period, and in the form of an electronic document - no later than the 25th day of the calendar month following the reporting period (Clause 2, Part 9, Article 15 of Law No. 212-FZ),

2. Failure to comply with the procedure for submitting the calculation of accrued and paid insurance premiums to the body controlling the payment of insurance premiums in the form of electronic documents in the cases provided for by this Federal Law, entails a fine of 200 rubles.

Payers of insurance premiums, who have an average number of individuals in whose favor payments and other remunerations are made, for the previous billing period exceeds 25 people, as well as newly created (including during reorganization) organizations, in which the number of specified individuals exceeds this limit, submit settlements to the body for monitoring the payment of insurance premiums in the formats and in the manner established by the body for monitoring the payment of insurance premiums, in the form of electronic documents signed with an enhanced qualified electronic signature. Payers of insurance premiums and newly created organizations (including during reorganization), whose average number of individuals in whose favor payments and other remunerations are made, for the previous billing period is 25 people or less, are entitled to submit calculations in the form of electronic documents (Part 10, Article 15 of Law No. 212-FZ).

non-payment or incomplete payment amounts of insurance premiums

(Article 47 of Law No. 212-FZ)

1. Non-payment or incomplete payment of insurance premiums as a result of an underestimation of the base for calculating insurance premiums, other incorrect calculation of insurance premiums or other illegal actions (inaction) of payers of insurance premiums shall entail a fine in the amount of 20 percent of the unpaid amount of insurance premiums.

2. The acts provided for by paragraph 1 of this article, committed intentionally, entail the collection of a fine in the amount of 40 percent of the unpaid amount of insurance premiums.

Refusal or failure to submit to the authority for monitoring the payment of insurance premiums the documents necessary to control the payment of insurance premiums (Article 48 of Law No. 212-FZ)

Refusal or failure to submit set time by the payer of insurance premiums to the body controlling the payment of insurance premiums of documents (copies of documents) provided for by this Federal Law, or other documents necessary to control the correctness of the calculation, completeness and timeliness of payment (transfer) of insurance premiums, entails a fine of 200 rubles for each document not submitted.

An official of the body controlling the payment of insurance premiums, conducting an inspection, has the right to demand from the person being checked the documents necessary for the check. The requirement to submit documents can be transferred to the head (authorized representative) of the organization or an individual (legal or authorized representative) personally against receipt, sent by registered mail or sent to in electronic format through telecommunication channels. If the said demand is sent by registered mail, it shall be deemed received after six days from the date of sending the registered letter. (part 1 of article 37 of Law No. 212 - FZ).

August 12, 2018 07:05 PM:: Federal Law No. 300-FZ of August 3, 2018 "On Amendments to Article 5 of Part One and Articles 422 and 427 of Part Two of the Tax Code of the Russian Federation"

Federal Law No. 300-FZ of August 3, 2018 "On Amendments to Article 5 of Part One and Articles 422 and 427 of Part Two of the Tax Code of the Russian Federation"

Adopted by the State Duma on July 26, 2018 Approved by the Federation Council on July 28, 2018 53, item 5026; 2004, N 31, item 3231; 2006, N 31, item 3436; 2008, N 48, item 5519; 2013, N 30, item 4081; 2016, N 18, item 2506; N 22, art. 3092; N 27, art. 4176) add paragraph 4.2 with the following content: "4.2. Provisions of legislative acts on taxes and fees that change tax rates, rates of insurance premiums, tax benefits, the procedure for calculating taxes and insurance premiums, the procedure and terms for paying taxes and insurance premiums, introducing new taxes, insurance premiums for organizations or individual entrepreneurs who have received the status of a resident of a territory of rapid socio-economic development or the status of a resident of a free port Vladivostok, in terms of legal relations related to the execution of an agreement on the implementation of activities concluded in accordance with Federal Law No. 473-FZ of December 29, 2014 "On Territories of Advanced Socio-Economic Development in the Russian Federation" or Federal Law No. of July 13, 2015 212-FZ "On the free port of Vladivostok", do not apply until the end tax period for the relevant tax and (or) the settlement period for insurance premiums, in which ten years have expired from the date of receipt by the taxpayer (payer of insurance premiums) of the status of a resident of the territory of advanced socio-economic development or the status of a resident of the free port of Vladivostok, provided that such acts of legislation on taxes and fees came into force after they received the appropriate status. ". Article 2 Include in the second part of the Tax Code of the Russian Federation (Sobranie zakonodatelstva Rossiyskoy Federatsii, 2000, N 32, art. 3340; 2016, N 27, art. 4176; N 49 , article 6844; N 52, article 7497; 2017, N 1, article 16; N 49, article 7307, 7325; 2018, N 1, article 20; N 18, article 2565) the following changes: 1 ) subparagraph 7 of paragraph 1 of Article 422 shall be amended as follows: "7) the cost of the employee's travel to the place of use of the vacation and back and the cost of carrying baggage weighing up to 30 kilograms, as well as the cost of travel of non-working members of his family (husband, wife, minors children actually living with the employee) and the cost of their baggage, paid by the payer of insurance premiums to persons working and living in the Far North and areas equivalent to them, in accordance with the legislation of the Russian Federation, legislative acts of the constituent entities of the Russian Federation, decisions of representative bodies of local self-government , labor contracts and (or) collective agreements. In the case of using a vacation outside the territory of the Russian Federation, the cost of travel or flight of an employee and non-working members of his family (including the cost of carrying luggage weighing up to 30 kilograms), calculated from the place of departure to the checkpoint across the State Border of the Russian Federation, is not subject to insurance premiums. including international airport, in which the employee and non-working members of his family pass border control at the checkpoint across the State Border of the Russian Federation;"; 2) in Article 427: a) paragraph 10 shall be stated as follows: "10. The payers specified in subparagraph 11 of paragraph 1 of this article apply the reduced rates of insurance premiums provided for in subparagraph 5 of paragraph 2 of this article within ten years from the date they received the status of a participant in a free economic zone, starting from the 1st day of the month following the month, in which they received such status. The reduced rates of insurance premiums specified in subparagraph 5 of paragraph 2 of this article shall apply to participants in the free economic zone who have received such a status no later than within three years from the date of the establishment of the corresponding free economic zone. For payers who have lost the status of a participant in a free economic zone, the reduced rates of insurance premiums provided for in subparagraph 5 of paragraph 2 of this article shall not apply from the 1st day of the month following the month in which they lost such status. "; b) supplement with paragraph 10.1 as follows: "10.1. The payers specified in subparagraphs 12 and 13 of paragraph 1 of this article shall apply the reduced rates of insurance premiums provided for in subparagraph 5 of paragraph 2 of this article within ten years from the date of obtaining the status of a resident of the territory of advanced socio-economic development or the status of a resident of the free port of Vladivostok, starting from the 1st day of the month following the month in which they received the corresponding status. Reduced rates of insurance premiums are applied by payers exclusively in relation to the base for calculating insurance premiums, determined in relation to individuals employed in new jobs. For the purposes of this paragraph, a new workplace means a place created for the first time by a resident of the territory of rapid socio-economic development or a resident of the free port of Vladivostok in the performance of an agreement on the implementation of activities concluded in accordance with Federal Law No. priority socio-economic development in the Russian Federation" or Federal Law No. 212-FZ of July 13, 2015 "On the Free Port of Vladivostok" (hereinafter referred to in this paragraph as the agreement on the implementation of activities). At the same time, a natural person employed at a new workplace is recognized as a person who has entered into labor contract with a resident of the territory of rapid socio-economic development or a resident of the free port of Vladivostok and whose labor duties are directly related to the execution of an agreement on the implementation of activities, including the operation of fixed assets created as a result of the execution of an agreement on the implementation of activities. The federal executive body that, in accordance with Federal Law No. 212-FZ of July 13, 2015 "On the Free Port of Vladivostok", maintains the register of residents of the Free Port of Vladivostok, an organization recognized management company in accordance with the Federal Law of December 29, 2014 N 473-FZ "On the territories of advanced socio-economic development in the Russian Federation", the federal executive body authorized by the Government of the Russian Federation in accordance with Part 6 of Article 34 of the Federal Law of December 29, 2014 N 473-FZ "On territories of advanced socio-economic development in the Russian Federation", represent in tax authorities in the manner determined by the information exchange agreement, information on the receipt and loss by the payer of insurance premiums of the status of a resident of the territory of rapid socio-economic development or the status of a resident of the free port of Vladivostok, as well as information on changes in the list of jobs of the payer related to new jobs. For payers who have lost the status of a resident of the territory of rapid socio-economic development or the status of a resident of the free port of Vladivostok, the reduced rates of insurance premiums provided for in subparagraph 5 of paragraph 2 of this article shall not apply from the 1st day of the month following the month in which they lost corresponding status.

On the application of reduced tariffs in accordance with the Federal Law of July 24, 2009 No. 212-FZ

The reduced rates of insurance premiums specified in subparagraph 5 of paragraph 2 of this article are applied to a resident of the territory of advanced socio-economic development (with the exception of a resident of the territory of advanced socio-economic development located on the territory of the Far Eastern federal district), which received such status no later than within three years from the date of creation of the corresponding territory of advanced socio-economic development. The reduced rates of insurance premiums specified in subparagraph 5 of paragraph 2 of this article are applied to a resident of the territory of rapid socio-economic development located in the territory of the Far Eastern Federal District, a resident of the free port of Vladivostok, who received the appropriate status no later than December 31, 2025, provided that that the volume of investments in accordance with the agreement on the implementation of activities is not less than: 500 thousand rubles - for a resident of the territory of advanced socio-economic development located on the territory of the Far Eastern Federal District; 5 million rubles - for a resident of the free port of Vladivostok." Article 3 1. This Federal Law shall enter into force on the day of its official publication, with the exception of Article 1 of this Federal Law. 2. Article 1 of this Federal Law shall enter into force on January 1, 2019 3. The provisions of paragraph 4.2 of Article 5 of the Tax Code of the Russian Federation (as amended by this Federal Law) apply to acts of legislation on taxes and fees that came into force after January 1, 2019, and extend their effect also to residents of territories of advanced socio-economic development, residents of the free port of Vladivostok, who received the corresponding status before January 1, 2019. 4. The provisions of paragraph 10.1 of Article 427 of the Tax Code of the Russian Federation (as amended by this Federal Law) apply to residents of territories of advanced socio-economic development located on the territory of the Far Eastern Federal districts , and residents of the free port of Vladivostok, applies to legal relations that arose from June 26, 2018. President of the Russian Federation V. Putin Moscow, Kremlin August 3, 2018 N 300-FZ
Legal Center IVV MIA of Russia www.nashyprava.ru

Who and what contributions to the Pension Fund makes? How are these funds distributed? These issues concern not only employers, but also individual entrepreneurs, as well as employees. That is, each of us, because the amount of contributions to the Pension Fund directly determines the amount of pensions in the future. It would be nice to check the reliability of your employer in terms of paying contributions.

Until 2010, a unified social tax was established in Russia. After 01.01.2010, instead of paying such a tax, mandatory insurance contributions to state funds were introduced: Pension, social insurance, compulsory medical insurance. Deductions are regulated by the Federal Law of July 24, 2009 No. 212-FZ, and contributions to the Pension Fund are also regulated by the law of December 15, 2001 No. 167-FZ.

Who and when makes contributions to the Pension Fund

Contributions to the Pension Fund represent the payment of insurance premiums for compulsory pension insurance. In turn, the latter term, in fact, means the creation of prerequisites for ensuring the citizen's right to a pension. That is, the state takes measures (both economic, and legal, and organizational) to ensure pension payments in the future (from the concept of a pension as compensation for earnings) - labor pension for old age, disability, loss of a breadwinner, funded pension, etc. At the same time, the payment of some social benefits(compensation for the funeral), fixed payments to the pension (the amount of pensions).

The following are required to make contributions to the Pension Fund:

• organizations that make payments for labor and compensated (for remuneration) civil law contracts individuals;
• individual entrepreneurs: for themselves and those persons to whom they have paid money or otherwise paid for labor, work, services under any kind of contracts;
• individuals, if they have made payments under contracts and in the case when they are not individual entrepreneurs;
• lawyers, notaries and other categories of self-employed citizens (a member of the peasant farm) - as well as individual entrepreneurs.

That is, even in everyday life, if we use the services of another person, we are obliged to make contributions to the Pension Fund for such individuals.

The amount of contributions to the Pension Fund

Let's make a reservation right away that, unlike personal income tax, which is calculated on the basis of salary, bonuses, the employee's district coefficient, insurance premiums are not included in wages.

Article 8 of the Federal Law of July 24, 2009 No. No. 212-FZ

That is, the worker receives wages for deduction of personal income tax. And in the PFR, the payer also pays based on income, but does not withhold this amount directly from the salary.

The actual amount of deductions to the FIU depends on the category of the payer. For organizations that are under the general taxation regime, i.e. for the majority, in 2016 this amount will be 22%. And plus 10% if the value of the base (total income) is more than 796,000 rubles. This is for every employee. In 2017, this base is likely to change in accordance with the resolution of the Government of the Russian Federation adopted annually on this issue. The base is determined separately for each employee for each month from the beginning of deductions for him and on an accrual basis.

Organizations that are on a simplified taxation system will pay 20%, as well as individual entrepreneurs for each employee.

Additional rates of insurance contributions to the Pension Fund have been introduced for employers who have jobs with hazardous and hazardous industries, i.e. in favor of persons entitled to a preferential pension. The tariff is determined based on the assessment of working conditions and the assigned class.

Deductions must be made by the 15th day of each month (payment is for the previous month).

The self-employed pay for themselves fixed fee in the FIU. In 2016, it is 19,356.48 kopecks. + 1% from the amount of his income over 300,000 rubles. Such payment is made until December 31, 2016 by each individual entrepreneur, lawyer, private notary, etc.

How to check the amount of deductions in the FIU

All contributions to the Pension Fund are reflected in the individual account of the insured. That is, your personal personal account. Remember that if a person decides to use a funded pension (which we wrote about in the corresponding article), then you can find out pension savings according to SNILS.

Pension contributions generated on an individual personal account can be found through the public services portal, order a certificate on the PFR website, or by contacting the PFR in person at the place of residence. You must have SNILS and a passport with you. Another person can learn the information only if there is a corresponding power of attorney.

When checking contributions to the Pension Fund, remember that currently 16% of contributions are recorded on a personal account, and if a funded pension is also formed, 10% on the insurance part and 6% on the funded one (in 2016, all employees reflect 16% due to with the “freezing” of the provisions of the law in this part).

of the Tax Code of the Russian Federation, for organizations of folk art crafts and family (tribal) communities of indigenous small peoples North, Siberia and the Far East of the Russian Federation, engaged in traditional industries. 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 federal body the executive branch exercising 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 authority 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 disabled people, for organizations authorized capital which consists entirely of contributions from public organizations of disabled people 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 - 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) the sale of excisable goods, 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), exclusive rights 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, which are budget institutions, autonomous institutions. The register of accounting for notifications 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 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, 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 ah, united by the decision of the Government of the Russian Federation into a cluster;

z.9) production of bent steel profiles;

Information about changes:

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 seaports the Russian Federation, for the performance of the labor duties of a ship's crew member, - in respect of the said 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 use(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:

This article, according to tax accounting organization in accordance with this article, from the beginning of the period in which the non-compliance with the conditions specified in this part is admitted. 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 performs the functions of developing public policy and legal regulation in the field of creation and functioning of special economic zones on the territory of the Russian Federation, in electronic form in the manner determined by the agreement on information exchange. 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 off-budget funds due to the establishment of reduced tariffs insurance premiums to 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 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 Parts 2, , 3.1 - 3.5 of this article, and is established for the next financial year by the federal law on federal budget for the next financial year and planning period.

• The organization applies the simplified tax system and reduced rates for calculating insurance premiums in accordance with paragraphs. "I.7" paragraph 8 of part 1 of Art. 58 Federal Law of July 24, 2009 N 212-FZ. More than 90% of the organization's revenue comes from activities under the OKVED code 72.40. What specific rates should organizations apply to calculate insurance premiums in 2014?

The organization applies the simplified tax system and reduced rates for calculating insurance premiums in accordance with paragraphs. "I.7" paragraph 8 of part 1 of Art. 58 Federal Law of July 24, 2009 N 212-FZ. More than 90% of the organization's revenue comes from activities under the OKVED code 72.40. What specific rates should organizations apply to calculate insurance premiums in 2014?

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 Medical Insurance Fund — 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 of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Fund insurance” (hereinafter - Law N 212-FZ).

According to Part 1 of Art. 5 of Law N 212-FZ, organizations that make payments and other remuneration to 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 transition period reduced rates of insurance premiums are applied for organizations and individual entrepreneurs using 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 technologies, 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 type of activity 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 established by the federal executive body, which performs the functions 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 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. 1 of the Federal Law of 02.12.2013 N 333-FZ "On Amending 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-F3 "On Amendments to Certain legislative acts of the Russian Federation on the issues of compulsory pension insurance in terms of the right of the insured persons to choose the option of pension provision”, corresponding changes were made to clause 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.

article 58 4 of the Law on insurance premiums (212 FZ) of the Russian Federation

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 a free economic zone participant), within 10 years from the date they received the status of a free economic zone participant, starting from the 1st day of the month following the month in which they received such status, the following rates of insurance premiums are applied:

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 due to the application of reduced rates of insurance premiums in relation to payers of insurance premiums - participants in the free economic zone are compensated for by interbudgetary transfers provided from the federal budget to the budgets of the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Fund medical insurance. 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 financial year by the federal law on the 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

Decree of the Seventeenth Arbitration Court of Appeal dated August 20, 2013 N 17AP-9003/13 (key topics: USN - payers of insurance premiums - insurance premium rates - types of economic activity - OKVED)

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, government agency— The Office of the Pension Fund 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 refusing to satisfy the stated requirements. The complainant indicates that the types of economic activity of a 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.

The legality and validity of the contested judicial act verified by the arbitration court of appeal in the manner prescribed 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 fund's conclusion that the HOA "Bolshevistskaya, 141", being a non-profit organization engaged in real estate management, does not belong to the category of organizations that have the right to apply reduced rates of insurance premiums to state non-budgetary 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 respect of insurance premiums for compulsory pension insurance paid to the Pension Fund of the Russian Federation, and insurance premiums for mandatory health insurance paid into the mandatory 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, 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 Activities - OKVED) of the mentioned payers is determined by paragraph 8 of part 1 of 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 dated 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 explanations 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 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 established by the federal executive body, which performs the functions of developing state policy and legal regulation in the field of social insurance.

The Ministry of Health and Social Development of the Russian Federation, by letter dated 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 by 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 the 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 accrued and paid insurance premiums for compulsory pension insurance in the form RSV-1 PFR.

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.

Order of the Ministry of Health and Social Development of Russia dated January 31, 2011 N 54n (in force during the period under review) supplemented the form 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 PFR for the billing period of the 4th quarter of 2011, 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 received from homeowners cash taken into account by the Partnership as revenue and are not classified as targeted revenues 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 of the taxable 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 housing stock" (code 70.32.1). In turn, this type of activity includes the subtype "Activities of institutions for the collection of 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 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 N A50-23309 / 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.

Reduced rates under Art. 58 212-FZ

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 these types separately, the share of income does not amount to 70% of the total amount of 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?

Lawyers Answers (3)

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

Have a question for a lawyer?

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.

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Article 58.3. Additional rates of insurance premiums for certain categories of payers of insurance premiums from January 1, 2013

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 form, in accordance with Article 15 of this Federal Law .

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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.

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):

• agricultural producers;
• organization of folk art crafts;
• family (tribal) communities of indigenous peoples of the North, engaged in traditional economic sectors;
• organizations and individual entrepreneurs who apply the ESHN;
• organizations, entrepreneurs and citizens who pay remuneration to disabled people of groups I, II or III, in relation to such payments;
• public organizations of the disabled;
• organizations, the authorized capital of which consists entirely of contributions from public organizations of the disabled, if the requirements for the number of disabled people and the share of their wages in the wage fund are met;
• institutions established to achieve socially significant goals, as well as to provide legal and other assistance to persons with disabilities, children with disabilities and their parents, if the sole owner of the property of the institution is a public organization of persons with disabilities;
• residents of technology-innovative and tourist-recreational special economic zones (hereinafter - SEZ);
• economic companies that were created after August 13, 2009 by budgetary scientific institutions and universities;
• organizations operating in the field of information technology (IT companies);
• organizations and individual entrepreneurs that carry out activities in the field of mass media;
• policyholders who apply the simplified tax system and whose main activity is specified in clause 8 of part 1 of article 58 of Law No. 212-FZ;
• non-profit organizations that apply the simplified tax system and carry out, in accordance with the constituent documents, the activities specified in clause 11 of part 1 of article 58 of Law No. 212-FZ;
• charitable organizations applying the simplified tax system;
• pharmacy organizations that pay UTII, and individual entrepreneurs who have a license for pharmaceutical activities and pay UTII;
• insurers making payments and other remuneration to crew members of ships registered in the Russian International Register of Ships;
• organizations providing engineering services;
• organizations - participants of the project for the implementation of research, development and commercialization of their results in the innovation center "Skolkovo".

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.

Simplifiers, whose type of activity is indicated in subpara. 8 p. 1 art. 58 of Law No. 212-FZ

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:

• transport and communications (previously, only auxiliary and additional transport activities were indicated in subparagraphs “sh”, paragraph 8, part 1, article 58 of Law No. 212-FZ);
• retail trade in pharmaceutical and medical products, orthopedic products (clauses "i.8" clause 8, part 1, article 58 of Law No. 212-FZ);
• production of bent steel profiles (clause "I.9", clause 8, part 1, article 58 of Law No. 212-FZ);
• production of steel wire (clause "I.10" clause 8, part 1, article 58 of Law No. 212-FZ).

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:

• retail trade in pharmaceutical goods - OKVED code 52.31;
• retail trade in medical goods and orthopedic products - OKVED code 52.32.

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 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 the residual value of fixed assets and intangible assets, etc. If these are not observed, the taxpayer is considered to have lost the right to special regimes common mode taxation 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 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, according to the results of the II quarter of 2012 due to the excess size limit income allowed under the special regime, in the calculation of the RSV-1 PFR for 2012, he must fill out two Sections 2. One of them, in fact, will reflect 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 of the Pension Fund of the Russian Federation 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 are applied 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).

Other organizations on the simplified tax system

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:

• non-profit organizations, with the exception of state (municipal) institutions, applying the simplified tax system and carrying out, in accordance with the constituent documents, activities in the areas of social services for the population, scientific research and development, education and healthcare, culture and art (theaters, libraries, museums and archives), and also in the field of mass sports (with the exception of professional). The benefit is established by clause 11 of part 1 of article 58 of Law No. 212-FZ. For the legitimacy of its application in the new FIU RSV-1 form, these organizations will fill out section 3.7. Section 2 they will fill out with the code "12";
• charitable organizations applying the simplified tax system (clause 12, part 1, article 58 of Law No. 212-FZ). These organizations will complete Section 2 new form RSV-1 with the code "13".

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:

• in the form of targeted revenues for the maintenance of NCOs and their statutory activities in accordance with paragraph 11 of part 1 of Article 58 of Law No. 212-FZ on insurance premiums, determined in accordance with paragraph 2 of Article 251 of the Tax Code of the Russian Federation;
• in the form of grants received for carrying out activities in accordance with the same paragraph of Article 58 of the Law on Insurance Contributions and determined in accordance with subparagraph 14 of paragraph 1 of Article 251 of the Tax Code of the Russian Federation;
• from the implementation of the types of economic activities specified in subparagraphs "r" - "f", "z.4" - "z.6" of clause 8 of part 1 of Article 58 of Law No. 212-FZ on insurance premiums. This refers to the following activities: research and development; education; health and social services; activities of sports facilities; other activities in the field of sports; activities of libraries, archives, club-type institutions (with the exception of the activities of clubs); activities of museums and protection of historical sites and buildings; activities of botanical gardens, zoos and nature reserves.

The condition on the share of income must be met at the end of the following periods:

• the year preceding the billing period in which the organization began to apply reduced tariffs (part 5.1 of article 58 of Law No. 212-FZ);
• the year in which the relevant tariffs are used (part 1, article 10, part 5.3, article 58 of Law No. 212-FZ).

Income is determined according to the organization's tax records 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, a structural unit medical organization retailers of medicinal products, storage, manufacture and dispensing of medicinal products 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:

• wholesale trade in medicines for medical use;
• storage of medicines for medical use;
• storage of medicines for medical use;
• transportation of medicines for medical use;
• transportation of medicines for medical use;
• retail sale of medicines for medical use;
• dispensing of medicines for medical use;
• production of medicines for medical use.

II. In the field of circulation of medicines for veterinary use:

• wholesale trade in medicinal products for veterinary use;
• storage of medicinal products for veterinary use;
• storage of medicinal products for veterinary use;
• transportation of medicines for veterinary use;
• transportation of medicinal products for veterinary use;
• retail sale of medicinal products for veterinary use;
• dispensing of medicinal products for veterinary use;
• production of drugs for veterinary use.

By letter No. 15-03-18/08-4703 dated 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 from the Russian Ministry of Health and Social Development dated 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 insurance premium rates established by Part 1 of Article 58.2 of the Federal Law of July 24, 2009 No. 212-FZ (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 deal with this situation, we suggest that readers follow the explanations of the regulatory authorities or contact their territorial office of the Pension Fund 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.

Combination of simplified tax system and UTII

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).

If people with disabilities work

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 from 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 question 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 in respect of 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.

Application of reduced tariffs in "1C: Salary and personnel management 8"

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, insurance premiums from payments and other remunerations to pharmacists of pharmacy organizations will be calculated 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.