How to set up a reduced tariff in 1C 8.3. Step-by-step instruction -

Tax control over reduced tariffs

From 2021, reduced rates for insurance premiums have been maintained. See “2021 Premium Rate Table.”

However, starting from 2021, the administration of insurance premiums has been transferred to the Federal Tax Service. Accordingly, from 2021, calculations of insurance premiums will need to be submitted to the Federal Tax Service. “The deadline for submitting reports on insurance premiums is from 2021.”

Having received a calculation of insurance premiums, tax inspectors will conduct a desk audit of this calculation. In particular, they will need to check the validity of the application of reduced insurance premium rates (Clause 1 of Article 88 of the Tax Code of the Russian Federation). Reduced rates are reflected in appendices 5-8 of section 1 of the calculation of insurance premiums. So, for example, Appendix 6 to Section 1 of the calculation is filled out

organizations (entrepreneurs) on a simplified tax system that are engaged in the social or industrial sphere and have the right to a reduced contribution rate (subclause 5, clause 1, subclause 3, clause 2, article 427 of the Tax Code of the Russian Federation);
Individual entrepreneurs combining simplified and patent taxation systems.

During a desk audit of the calculation of insurance premiums, the tax office may require an organization or individual entrepreneur to:

submit documents;
provide written explanations about identified errors (contradictions) or eliminate them;
provide oral explanations.

Calculation of reduced contributions to compulsory pension insurance when the maximum base is exceeded

EXAMPLE
Payments in the amount of 1,200,000 rubles were made to the employee for January-March 2021. For April 2021, the specified employee was accrued another 200,000 rubles. That is, the amount of payments in favor of the employee, determined by the cumulative total from the beginning of the billing (reporting) period, in April 2021 exceeded the maximum base value for calculating insurance premiums for compulsory health insurance by:
(1,200,000 + 200,000) - 1,292,000 = 108,000 rubles.
200,000 - 108,000 = 92,000 rubles - the amount of payments for April 2020, which is included in the maximum base for calculating insurance premiums for compulsory health insurance.
In this case, at the usual rates of insurance premiums, part of the payments for April 2021, not exceeding the minimum wage, is levied, i.e. 12,130 rubles.
Part of the monthly payments in excess of the minimum wage, which does not exceed the maximum base for calculating insurance premiums for compulsory health insurance, in the amount of 92,000 - 12,130 = 79,870 rubles, is subject to insurance premiums for compulsory health insurance at a rate of 10%.
The part of payments that exceeds, from the beginning of the billing (reporting) period, the maximum value of the base for calculating insurance premiums for compulsory health insurance, in the amount of 108,000 rubles, is subject to insurance premiums for compulsory health insurance at a rate of 10%.
Calculation of contributions to compulsory pension insurance for April 2021:
12 130 × 22% = 2668,60
79 870 × 10% = 7987,00
2668.60 + 7,987.00 = 10,665.60 rub.

Requesting documents: what interests inspectors

The application of reduced insurance premium rates in 2021 is of a declarative nature. That is, if this means that if an organization or individual entrepreneur meets certain requirements, then they have the right to calculate contributions at the reduced rates provided for by the Tax Code. Moreover, there is no need to submit a notification to the Federal Tax Service or wait for permission from the tax authorities. The fact that an organization or individual entrepreneur is calculating insurance premiums at reduced rates in 2017, as well as the basis for such an assessment, will be seen by tax authorities from a single calculation of insurance premiums.

Tax officials do not have the right to refuse to accept payments for insurance premiums to policyholders applying preferential rates in 2021, citing the need to provide additional documents confirming this right.

At the same time, from 2021, tax inspectorates, as part of the audit of calculations for insurance premiums, have the right, as part of a desk audit, to request the submission of documents confirming the right to a reduced tariff. This right is reserved for inspectors by clause 8.6 of Article 88 of the Tax Code of the Russian Federation.

Depending on what reduced tariff an organization or individual entrepreneur applies in 2021, the list of documents that the inspector has the right to request may also change. Let's explain in the table.

Documents confirming the right to reduced contribution rates
Type of organizations applying reduced tariffs	List of supporting documents	Norm
Organizations and individual entrepreneurs that have entered into an agreement on technology-innovation activities (make payments to individuals working in the territory of the technology-innovation (industrial-production) special economic zone)	– a copy of the certificate of registration as a resident of the special economic zone; – agreement on the implementation of technology-innovation activities in the technology-innovation (industrial-production) special economic zone	subp. 2 p. 1 art. 427 of the Tax Code of the Russian Federation, clauses 1 and 2 of Art. 9 of the Law of July 22, 2005 No. 116-FZ
Organizations and individual entrepreneurs that have entered into an agreement on tourism and recreational activities (make payments to individuals working in the territory of the tourist and recreational special economic zone)	– a copy of the certificate of registration as a resident of the special economic zone; – agreement on tourist and recreational activities in the tourist and recreational special economic zone	subp. 2 p. 1 art. 427 Tax Code of the Russian Federation, paragraph 3 of Art. 9 of the Law of July 22, 2005 No. 116-FZ
Organizations and individual entrepreneurs - participants in the free economic zone in Crimea	– certificate of status of a FEZ participant in Crimea Information about the register of FEZ participants in Crimea is reported to the tax inspectorates by the Ministry of Economic Development	clause 10 art. 427 Tax Code of the Russian Federation, sub. 5 and 6 clauses 1 art. 11 of the Law of November 29, 2014 No. 377-FZ, order of the Ministry of Economic Development of Russia of November 18, 2015 No. 858
Organizations and individual entrepreneurs are residents of the free port of Vladivostok	– certificate of a resident of the free port “Vladivostok” Information about the register of participants in the free port “Vladivostok” is reported to the tax inspectorates by the Ministry of Eastern Development of Russia	clause 10 art. 427 Tax Code of the Russian Federation, clauses 13 and 14 art. 11 of the Law of July 13, 2015 No. 212-FZ, order of the Ministry of Eastern Development of Russia of August 31, 2015 No. 163
Organizations that operate in the field of IT (except for organizations that have resident status of a technology-innovation special economic zone)	– extract from the register of accredited organizations operating in the field of information technology; – calculation of the average or average number of employees (based on data from statistical observation forms No. 1-T and No. P-4); – calculation of insurance premiums with information about the right to a reduced premium rate	clause 5 art. 427 Tax Code of the Russian Federation
Organizations and individual entrepreneurs on the simplified tax system whose main activity is in the production or social sphere	− calculation of insurance premiums with information about the main type of economic activity, the amount and composition of income	clause 6 art. 427 of the Tax Code of the Russian Federation, letter of the Ministry of Health and Social Development of Russia dated November 30, 2011 No. 5071-19
Organizations participating in the Skolkovo project	– certificate of assignment of the status of a participant in the Skolkovo project. Information about the status of participants in the Skolkovo project is provided to the tax inspectorates by the project management company. Tax inspectorates transfer information about participants for periods before January 1, 2021 to extra-budgetary funds	clause 9 art. 427 Tax Code of the Russian Federation
Organizations and individual entrepreneurs making payments to crew members of ships registered in the Russian International Register of Ships (RMRS)	– extract from the RMRS on the registration of the vessel; – composition of the ship’s crew	subp. 4 paragraphs 1 art. 427 Tax Code of the Russian Federation
Pharmacy organizations and entrepreneurs who have a license for pharmaceutical activities and pay UTII1	– documents confirming the right of employees to perform pharmaceutical activities	subp. 6 clause 1 art. 427 Tax Code of the Russian Federation, art. 69 of the Law of November 21, 2011 No. 323-FZ
Non-profit organizations (except for state and municipal institutions) that use the simplified tax system and, according to their constituent documents, carry out activities in the field of: – social services for the population; – scientific research and development; – education; – healthcare; – culture and art (theatres, libraries, museums, archives); – mass sports (except professional)	– calculation of insurance premiums with information about the right to a reduced rate of contributions Information about the activities of a non-profit organization that does not correspond to its goals is reported to the tax inspectorate by branches of the Ministry of Justice	clause 7 art. 427 Tax Code of the Russian Federation
Charities that use simplification	Information about the activities of a charitable organization that does not correspond to its goals is reported to tax inspectorates by departments of the Ministry of Justice	clause 8 art. 427 Tax Code of the Russian Federation
Business entities and partnerships that practically apply (implement) the results of intellectual activity, the exclusive rights to which belong to their founders (participants): - budgetary or autonomous scientific institutions; – budgetary or autonomous educational organizations of higher education	Information about the register of business entities and partnerships is transferred to the controlling departments of the Rosreestr branches	clause 4 art. 427 Tax Code of the Russian Federation

The tax inspectorate may request the documents necessary to verify the right to apply reduced rates of insurance contributions (clause 2 of Article 93 of the Tax Code of the Russian Federation):
on paper in the form of copies certified by the signature of the head (another authorized person) and the seal of the organization;
in electronic form (if the documents required from the organization are compiled electronically in established formats).

What you need to know about the application of reduced insurance premium rates

From the article you will learn:

1. Which organizations and individual entrepreneurs have the right to apply reduced rates of insurance contributions to the Pension Fund and Social Insurance Fund and under what conditions.
2. How is the right to apply reduced insurance premium rates confirmed?

3. How the application of preferential tariffs for insurance premiums affects the conduct of inspections by the Social Insurance Fund and the Pension Fund of the Russian Federation.

4. What legislative and regulatory acts regulate the procedure for applying reduced insurance premium rates.

Currently, the total amount of insurance contributions to the Pension Fund, FFOMS and Social Insurance Fund is 30% of payments included in the base for calculating insurance premiums (excluding contributions to the Social Insurance Fund for accidents and occupational diseases). However, some policyholders have the opportunity to save on insurance premiums quite legally. Federal Law No. 212-FZ dated July 24, 2009 “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” enshrines the right of certain categories of insurance premium payers to apply reduced rates. In this article we will look at the features and conditions for applying reduced rates for insurance premiums.

A complete list of categories of policyholders entitled to benefits on insurance premiums, as well as reduced insurance premium rates, can be found in the section Reduced insurance premium rates.

As can be seen from the above list, generally reduced tariffs are established for narrow-profile categories of insurance premium payers, for example, for public organizations of disabled people, for agricultural producers, etc. In this article we will focus on the most common cases of application of reduced insurance premium rates, in particular for:

organizations and individual entrepreneurs using a simplified taxation system, whose main activity is listed in clause 8, part 1, art. 58 of Law 212-FZ (more information about types of activities and OKVED in the section Reduced tariffs of insurance premiums) (clause 8, part 1, article 58 of Law 212-FZ);
pharmacy organizations and individual entrepreneurs with a license for pharmaceutical activities, paying a single tax on imputed income for certain types of activities (clause 10, part 1, article 58 of Law 212-FZ);
individual entrepreneurs applying the patent taxation system, with the exception of certain types of activities (more details in the section Reduced tariffs of insurance premiums) (clause 14, part 1, article 58 of Law 212-FZ);
organizations operating in the field of information technology (clause 6, part 1, article 58 of Law 212-FZ).

! Please note: reduced insurance premium rates are established for organizations and individual entrepreneurs only in relation to payments and other remuneration to individuals (Part 1, Article 58 of Law 212-FZ). Individual entrepreneurs pay contributions for themselves in the general manner; reduced rates do not apply to them.

Conditions for applying reduced tariffs and reporting

Category	Conditions	Reflection in reporting
Category	Conditions	4-FSS	Pension Fund
Organizations and individual entrepreneurs using a simplified taxation system, whose main activity is listed in clause 8, part 1, art. 58 of Law 212-FZ	Application of simplified taxation system; Share of income from the type of activity provided for in clause 8, part 1, art. 58 of Law 212-FZ, is at least 70% of the total amount of income at the end of the reporting period (in this case, this type of activity is recognized as the main one) (Part 1.4 of Article 58 of Law 212-FZ).	Title page – policyholder code takes the value “121/01/...” (Appendices No. 1, No. 2 to the Procedure for filling out Form 4-FSS) Section 1 Table 1 – OKVED code must correspond to the type of activity named in clause 8, part 1, art. 58 of Law 212-FZ Section 1 table 4.3 – it is necessary to fill out the calculation of compliance with the conditions for the right to apply a reduced rate of insurance premiums Section 2 Table 6 – OKVED code must correspond to the type of activity named in clause 8, part 1, art. 58 of Law 212-FZ	Title page - OKVED code must correspond to the type of activity named in clause 8, part 1, art. 58 of Law 212-FZ Section 2.1 – Tariff code takes the value “07” (Appendix No. 1 to the Procedure for filling out the RSV-1 form) Section 3.5 - it is necessary to fill out the calculation of compliance with the conditions for the right to apply a reduced rate of insurance premiums
Pharmacy organizations and individual entrepreneurs with a license for pharmaceutical activities, paying a single tax on imputed income for certain types of activities	Application of UTII Availability of a license to carry out pharmaceutical activities	Title page – policyholder code takes the value “141/02/...” (Appendices No. 1, No. 2 to the Procedure for filling out Form 4-FSS) Section 1 Table 1 – OKVED must correspond to the type of activity of the pharmacy organization Section 2 Table 6 – OKVED must correspond to the type of activity of the pharmacy organization	Title page - OKVED must correspond to the type of activity of the pharmacy organization Section 2.1 – Tariff code takes the value “11” (Appendix No. 1 to the Procedure for filling out the RSV-1 form)
Individual entrepreneurs applying the patent taxation system, with the exception of individual entrepreneurs on PSNO, carrying out the types of activities specified in subparagraphs 19, 45 - 47 of paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation (for more details, see Reduced tariffs of insurance premiums)	Application of the patent tax system; Carrying out activities that do not constitute an exception.	Title page – policyholder code takes the value “171/…/…” Section 1 Table 1 – OKVED code must correspond to the type of activity specified in the patent Section 1 table 4.5 – it is necessary to fill out the calculation of compliance with the conditions for the right to apply a reduced rate of insurance premiums Section 2 Table 6 – OKVED code must correspond to the type of activity specified in the patent	Title page - OKVED code must correspond to the type of activity specified in the patent Section 2.1 – Tariff code takes the value “16” (Appendix No. 1 to the Procedure for filling out the RSV-1 form)
Organizations operating in the field of information technology.	Availability of a document on state accreditation of an organization operating in the field of IT; The share of income from activities in the IT field is at least 90% of all income for the 9 months of the year preceding the reporting year (the year of transition to reduced tariffs) The average number of employees for 9 months of the year preceding the reporting year (the year of transition to reduced tariffs) is at least 7 people (Parts 2.1, 2.2 of Article 57 of Law 212-FZ)	Table 4.2 – it is necessary to fill out the calculation of compliance with the conditions for the right to apply a reduced rate of insurance premiums Title page – policyholder code takes the value “091/…/…” (Appendices No. 1, No. 2 to the Procedure for filling out Form 4-FSS)	Title page - OKVED must correspond to the activities of the IT organization Section 3.3 – it is necessary to fill out the calculation of compliance with the conditions for the right to apply a reduced rate of insurance premiums Section 2.1 – Tariff code takes the value “06” (Appendix No. 1 to the Procedure for filling out the RSV-1 form)

Confirmation of the right to apply reduced insurance premium rates

The application of reduced insurance premium rates is of a declarative nature, which means that if an organization or individual entrepreneur meets the requirements of Art. 58 of Law No. 212-FZ, it has the right to calculate contributions at the reduced rates provided for by the law. In this case, there is no need to submit a notification or wait for permission from the FSS and the Pension Fund. The fact that the payer of insurance premiums calculates insurance premiums at reduced rates, as well as the basis for such accrual, will be seen by the regulatory authorities from the reports 4-FSS and RSV-1. What data should be reflected in the reports - see the table above. At the same time, regulatory authorities do not have the right to refuse to accept reports from policyholders applying preferential rates, citing the need to provide additional documents confirming such a right (Letter of the Federal Insurance Service of the Russian Federation dated December 18, 2012 N 15-03-11/08-16893).

However, in some cases, the right to apply reduced insurance premium rates must be documented. When conducting desk and on-site inspections, representatives of the Social Insurance Fund and the Pension Fund of the Russian Federation may request any documents confirming the correctness of the calculation and completeness of the transfer of insurance premiums. And first of all, they ask for documents confirming the policyholder’s right to apply reduced insurance premium rates. So, these documents include:

1. Confirmation of the applied taxation system:

for organizations and individual entrepreneurs using the simplified tax system - notification to the tax inspectorate about the possibility of using a simplified taxation system
for individual entrepreneurs using PSNO - a patent for the right to use the patent taxation system;
for pharmacy organizations and individual entrepreneurs engaged in pharmaceutical activities - notification of the tax inspectorate about the possibility of applying the taxation system in the form of a single tax on imputed income for certain types of activities.

2. Confirmation of the main type of activity:

for individual entrepreneurs using PSNO; for pharmacy organizations and individual entrepreneurs engaged in pharmaceutical activities - Information letter on assignment of codes issued by Rosstat; extract from the Unified State Register of Legal Entities/Unified State Register of Individual Entrepreneurs; Application for confirmation of the main type of economic activity, Certificate confirming the main type of economic activity (Appendices No. 1, 2 to the Order of the Ministry of Health and Social Development of the Russian Federation dated January 31, 2006 No. 55 “On approval of the Procedure for confirming the main type of economic activity of the insurer for compulsory social insurance against accidents at work and occupational diseases - a legal entity, as well as types of economic activities of the insurer’s divisions, which are independent classification units");
for organizations and individual entrepreneurs using the simplified tax system; for organizations operating in the field of information technology, the main type of activity for the purposes of using reduced tariffs is determined by the share of income received from this activity. Therefore, documents confirming the main type of activity for such organizations and individual entrepreneurs can serve as: income tax declarations (for personal income tax for individual entrepreneurs), declarations under the simplified tax system, certificates of calculations in any form, accounting registers for accounts 90, 91 (mainly registers accounting records are requested during on-site inspections).

3. Confirmation of the right to engage in certain activities:

for pharmacy organizations and individual entrepreneurs engaged in pharmaceutical activities - a license to carry out pharmaceutical activities;
for organizations operating in the field of information technology - an extract from the register of accredited organizations operating in the field of information technology.

4. Confirmation of the average number of employees

for organizations operating in the field of information technology, the average number of employees must be at least 7 people (until 2014 - at least 30 people). The indicator of the average number of employees can be confirmed on the basis of data from reports to Rosstat bodies: according to form 1-T “Information on the number and wages of employees”, according to form P-4 “Information on the number and wages of employees”, according to form PM “Information on key performance indicators of a small enterprise." In addition, during on-site inspections, the Social Insurance Fund and the Pension Fund of the Russian Federation may also request, as confirmation, a time sheet for the period being inspected.

Checks by the Social Insurance Fund and the Pension Fund of the Russian Federation of policyholders applying reduced rates

If you fall into the category of policyholders who have the right to apply reduced insurance premium rates, and use this right, then you need to be prepared for increased interest from regulatory authorities.

Firstly, after you have submitted reports to the Social Insurance Fund and the Pension Fund of the Russian Federation, having applied the reduced premium rates for the first time, a desk audit will be initiated against your organization regarding the application of the reduced insurance premium rates. This is due to the fact that in the database of policyholders in the Social Insurance Fund and the Pension Fund of the Russian Federation, the organization is listed as a payer of contributions at the basic tariff; in order to make changes to the policyholder code, inspectors must check compliance with the conditions for the application of reduced tariffs. As a rule, such a desk audit is carried out annually after the submission of reports for the first quarter. We have previously reviewed the supporting documents requested during this process.

! Please note: the FSS and the Pension Fund of the Russian Federation do not have the right to refuse to accept reports by requesting additional supporting documents and information simultaneously with the reports. In this case, the policyholder can, on his own initiative, provide supporting documents along with the reports, without waiting for an official request.

Secondly, you need to keep in mind that the use of reduced insurance premium rates is one of the criteria for selecting policyholders for on-site inspections (clause 2.1 of the Order of the Board of the Pension Fund of the Russian Federation dated 02/03/2011 No. 34r “On approval of Methodological recommendations for organizing on-site inspections of payers insurance premiums"). In addition, if one of the conditions for applying a reduced tariff is compliance with the established share of income from the main type of activity, then on-site inspections of the Social Insurance Fund and the Pension Fund of the Russian Federation are most often carried out jointly with the tax authorities (clause 2, part 5, article 33, clause 2, part 2.1 , clause 2, part 2.2, part 2.3, article 57 of Law No. 212-FZ). The participation of tax authorities in such audits is aimed at establishing compliance of the calculation of the share of income with the norms of tax legislation.

However, despite the high likelihood of inspections, the opportunity to significantly save on insurance premiums from employee benefits should undoubtedly be taken advantage of. Moreover, now you know how to defend your right to apply reduced tariffs before regulatory authorities!

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Legislative and regulatory acts

1. 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, the Federal Compulsory Medical Insurance Fund”

2. Resolution of the Board of the Pension Fund of the Russian Federation dated January 16, 2014 No. 2p “On approval of the form of calculation for accrued and paid insurance contributions for compulsory pension insurance to the Pension Fund of the Russian Federation and for compulsory medical insurance to the Federal Compulsory Medical Insurance Fund by insurance premium payers making payments and other remuneration to individuals, and the Procedure for filling it out"

see Forms and procedure for filling out reports

3. Order of the Ministry of Labor and Social Protection of the Russian Federation dated March 19, 2013 No. 107n “On approval of the form of calculation for accrued and paid insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity and for compulsory social insurance against accidents at work and occupational diseases, as well as on the costs of paying insurance coverage and the procedure for filling it out"

see Forms and procedure for filling out reports

You can find out how to familiarize yourself with the official texts of documents in the Useful Sites section.

How to submit documents

To obtain the necessary documents at reduced tariffs, the inspection must send a request to the organization in the form approved by order of the Federal Tax Service of Russia dated May 8, 2015 No. ММВ-7-2/189. In 2021, tax inspectors have no right to request documents orally (by phone).

The documents that the Federal Tax Service Inspectorate requested during a desk audit of the calculation of insurance premiums in 2021 must be submitted by the organization or individual entrepreneur to the Federal Tax Service Inspectorate within 10 working days from the date of receipt of the request for their submission (paragraph 1, paragraph 3, article 93, paragraph 6 Article 6.1 of the Tax Code of the Russian Federation). In this case, the countdown of the period begins the next day after the day of actual delivery of the demand (clause 2 of article 6.1 of the Tax Code of the Russian Federation).

Calculation of reduced contributions for additional days off provided to the employee by law

If payment is additional. weekends are reimbursed from the Social Insurance Fund under Art. 262 of the Labor Code of the Russian Federation (for example, additional days off are provided to care for a disabled child), it should be subject to contributions in the general manner.

Taking into account the specifics established for SMEs, the policyholder must impose contributions on part of such monthly payments:

within the minimum wage – at a rate of 30%;
exceeding the minimum wage - at a rate of 15%.

In order for the Social Insurance Fund to reimburse these expenses without any problems, you need to make the calculation as follows:

Determine the share (proportion) of payments for additional days off in the total volume of payments for the month.
Multiply the resulting value by the amount of insurance premiums accrued for the month from the total amount of payments.

EXAMPLE
The total amount of payments during the month in favor of an individual is 75,000 rubles, of which 15,000 rubles are payment for additional days off provided to care for a disabled child.
The SME subject calculates insurance premiums from the total amount of payments:
12,130 × 30% + (75,000 - 12,130) × 15% = 13,069.50 rubles.
The share of payment for additional days off provided for caring for disabled children in the total amount of payments for the month is:
15 000 / 75 000 = 0,2.
Calculation of insurance premiums by SMEs only from the amounts paid for additional days off provided for caring for disabled children:
13,069.50 × 0.2 = 2,613.90 rubles.
Insurance premiums from the amounts paid for additional days off provided to care for a disabled child, taking into account the provisions of Federal Law No. 213-FZ, are subject to reimbursement from the Social Insurance Fund of the Russian Federation in the amount of 2,613.90 rubles.