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Published: 07/31/2019
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Reduced insurance premium rates are an opportunity for organizations to pay insurance premiums for their employees at a reduced rate.
- Payers of insurance premiums
- Use of reduced tariffs
- Payment for individuals
- Conditions for applying benefits
Benefits on insurance premiums are regulated by such regulations as:
- Article No. 427 of the Tax Code of the Russian Federation.
- Federal Law No. 303 of 08/03/2018.
- By letter of the Federal Tax Service of the Russian Federation No. BS-4-11/ [email protected] dated May 30, 2019.
- By letter of the Ministry of Finance of the Russian Federation No. 03-15-06/54260 dated 01.08.2018.
How beneficiaries pay
According to the Tax Code of the Russian Federation, issues of reduced insurance premiums are regulated by Art. 427. They are used within the established maximum value of the base for calculating insurance premiums for the corresponding type of insurance (clause 2 of Article 427 of the Tax Code of the Russian Federation).
Also note that paragraphs 4 to 13 of this article list the conditions the fulfillment of which gives each preferential category of payers the right to a reduced rate of insurance premiums.
Traditionally, the amount of reduced insurance premium rates in 2020 is relevant for companies and merchants from certain areas and/or with a certain legal status. For example, these are special regime officers from the IT technology sector, residents of special economic zones, participants in the Skolkovo project and others.
The following is a table of reduced insurance premium rates for 2021 for the main categories of payers who are eligible for them in 2021.
| INSURANCE HOLDERS | RATES AND CONDITIONS |
| Non-profit organizations (except for state/municipal institutions) on the simplified tax system, conducting activities in the field of social services for citizens, R&D, education, healthcare, culture and art, mass sports (except professional) | During 2017-2024: · on OPS – 20.0%; · in case of VNiM – 0%; · on compulsory medical insurance – 0%. |
| Charitable organizations on the simplified tax system | |
| Russian organizations in the IT field | During 2017-2023: · on OPS – 8.0%; · for compulsory medical insurance – 4.0%; · in case of VNiM – 2.0%; · in case of temporary disability from payments to foreigners (stateless persons) temporarily staying in the Russian Federation (except for highly qualified specialists) - 1.8%. |
| Organizations participating in the Skolkovo project | For 10 years from the 1st day of the month following the month in which the project participant status was received: · on OPS – 14.0%; · on compulsory medical insurance – 0%; · in case of VNiM – 0%. The benefit can be applied for less than 10 years. |
| Organizations (IP) that received the status of participant in the free economic zone (FEZ) in Crimea and Sevastopol no later than 3 years from the date of its creation (no later than 12/31/2017) | Within 10 years from the date of receipt of the status of a FEZ participant: · on OPS – 6.0%; · for compulsory medical insurance – 0.1%; · in case of VNiM – 1.5%. 10 years are counted from the 1st day of the month following the month of inclusion in the register of FEZ participants. Tariffs apply to payments to employees involved in an investment project in the FEZ. |
| Residents of the territory of rapid socio-economic development (PSED), who received the specified status no later than 3 years from the date of its creation (except for residents of the TASED in the Far Eastern Federal District). Residents of TASED in the Far Eastern Federal District, who received their status before 06/25/2018 inclusive and no later than 3 years from the date of creation of the specified territory (investment volume - at least 500,000 rubles) Residents of PSEDA in the Far Eastern Federal District, who received their status from 06/26/2018 to 12/31/2025 inclusive (investment volume - at least 500,000 rubles) | Reduced tariffs apply exclusively to individuals employed in new jobs. Reduced contribution rates apply for 10 years of residence: · on OPS – 6.0%; · for compulsory medical insurance – 0.1%; · in case of VNiM – 1.5%. 10 years are counted from the 1st day of the month following the month of registration as a TASED resident. |
| Organizations (IP) that received resident status of the free port of Vladivostok (FPV) before 06/25/2018 inclusive and no later than 3 years from the date of entry into force of the Law of 07/13/2015 No. 212-FZ “On the Free Port of Vladivostok” (volume of investments – at least 5 million rubles). Organizations (IP) that received FPV resident status from 06.26.2018 to 12.31.2025 inclusive (investment volume - at least 5 million rubles) | Reduced tariffs apply exclusively to individuals employed in new jobs. Reduced contribution rates apply for 10 years from the date of obtaining resident status: · on OPS – 6.0%; · for compulsory medical insurance – 0.1%; · in case of VNiM – 1.5%. 10 years are counted from the 1st day of the month following the month of registration as a resident of FPV. |
| Organizations that are included in the unified register of residents of the Special Economic Zone (SEZ) in the Kaliningrad region from 01/01/2018 to 12/31/2022 inclusive | Within 7 years from the date of obtaining resident status (deadline – until December 31, 2025): · on OPS – 6.0%; · for compulsory medical insurance – 0.1%; · in case of VNiM – 1.5%. 7 years are counted from the 1st day of the month following the month of inclusion in the register of SEZ residents. |
| Payers making payments and other remuneration to crew members of ships registered in the Russian International Register of Ships | All contributions – 0% |
| Russian animation companies |
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New contribution rates for small and medium-sized businesses have been adopted. How to use them?
Insurance premiums for small and medium-sized enterprises have been reduced. Changes to the Tax Code were introduced by Federal Law No. 102-FZ dated April 1, 2020.
From April 1, organizations and individual entrepreneurs included in the register of small and medium-sized businesses (this condition is mandatory!) can apply reduced rates. But the reduction applies only to payments to individuals exceeding the minimum wage, determined based on the results of each calendar month.
| Base for calculating insurance premiums | Contribution rate to the Pension Fund, within the limit | Contribution rate to the Social Insurance Fund | Contribution rate to the Compulsory Medical Insurance Fund |
| Payments in favor of individuals not exceeding the minimum wage determined based on the results of each calendar month | 22 percent | 2.9 percent | 5.1 percent |
| Payments in favor of individuals exceeding the minimum wage determined based on the results of each calendar month | 10 percent | — | 5 percent |
Let us explain how it will be calculated:
The employee received a salary for April 2021 in the amount of 25,000 rubles. The minimum wage as of January 1, 2021 is 12,130 rubles.
Contributions to the Pension Fund at a rate of 22%: 12,130×22% = 2668.6 rubles, at a rate of 10%: (25,000 -12,130) x 10% = 1,287 rubles. In total, contributions to the Pension Fund will amount to 3,955.6 rubles.
Contributions to the Social Insurance Fund 12,130 × 2.9% = 351.77 rubles.
Contributions to the Compulsory Medical Insurance Fund, at a rate of 5.1%: 12,130×5.1% = 618.63 rubles, at a rate of 5% (25,000 - 12,130) x 5% = 643.5 rubles. Total contributions to the Compulsory Medical Insurance Fund will amount to RUB 1,262.13
How much can you save? If regular rates apply, then contributions would have to be paid 25,000×30% = 7,500 rubles. And due to the fact that some of the payments have smaller contributions, you will have to pay 3,955.6 + 351.77 + 1,262.13 = 5,569.5 rubles. The savings will be 1930.5 rubles.
There is still very little information on the new rates, but questions are already being asked. Let's answer some of them.
Should I count by month? Not on a cumulative basis?
Yes, you need to count each month separately. You cannot add up payments, for example, for April and May and divide by two.
Which minimum wage should I take, regional or federal?
The minimum wage, according to the Labor Code, is one for the whole country. In 2020 it is equal to 12,130 rubles. In the regions, the minimum wage is established in accordance with Article 133.1 of the Labor Code of the Russian Federation.
If the minimum wage is changed during the year, will anything change?
No, nothing will change. The minimum wage is taken as of January 1 of the accounting year.
Is it necessary to increase the minimum wage by the regional coefficient or other allowances?
Only the minimum wage itself is used for calculation. Those. the conditions for applying reduced rates are the same for all regions.
Why do you write that reduced contribution rates apply from April 1, because judging by the law they are only from January 1, 2021?
The fact is that the law has two articles that establish reduced rates. The provisions of one of them (clauses in Article 2) actually come into force on January 1, 2021. But there is also Article 5, which separately states the application of reduced rates from April 1 to December 31, 2021.
Does the reduction in fixed contribution rates apply to individual entrepreneurs?
No, it doesn't, unfortunately.
Can non-profit organizations apply the new rates?
Non-profit organizations do not belong to small and medium-sized businesses, therefore they are not in the SME register. This means there is no right to apply new rates.
Have you forgotten about micro-enterprises?
Microenterprises are a type of small enterprises; they are in the SME register, so they can apply reduced rates.
How to count part-timers? Divide the minimum wage by 50%?
From the text of the law it follows that it does not matter whether the employee’s main place of work is or not and what part of the pay rate the employee is registered for. We are talking about payments per calendar month.
If not a full month was worked, the employee was on vacation or quit. Is the minimum wage calculated based on days worked?
Judging by the text of the law, payments to a specific individual per calendar month are considered. And it doesn’t matter how many days he worked, one minimum wage must still be taken away from his payments.
