Main change
Let’s say right away that from 2021, benefits on insurance premiums under the simplified tax system have been frozen (essentially cancelled). Therefore, from January 1, 2021, most companies and all simplified individual entrepreneurs pay insurance premiums at a general rate of 30%. This:
- contributions to compulsory pension insurance (OPI) - 22% for payments not exceeding the maximum base, 10% for payments above the base;
- contributions to compulsory medical insurance (CHI) – 5.1% of all taxable payments;
- contributions for temporary disability and maternity - 2.9% for payments not exceeding the maximum base (exceeding is not taxed);
- contributions for injuries – from 0.2 to 8.5% (depending on the main type of activity).
Additional contribution rates for compulsory health insurance – up to 9% (charged for payments to employees with harmful conditions, Article 428 of the Tax Code of the Russian Federation).
Thus, ordinary organizations do not have benefits . They pay contributions for compulsory medical insurance, compulsory medical insurance, VNIM and injuries at the basic rates (letter of the Federal Tax Service dated February 27, 2019 No. BS-4-11/3404).
Benefits for all small and medium-sized businesses
During the coronavirus epidemic, the president promised to reduce contributions. Starting with the salary for April 2021, they are calculated in a new way. The scheme operates on an ongoing basis, it has no time limit - Art. 4 and art. 5 amendments to the Tax Code of the Russian Federation.
Who belongs to small and medium-sized businesses?
Any company that, according to last year data:
- No more than 2 billion rubles per year in income,
- No more than 250 employees,
- No more than 49% of the share is at the disposal of large companies,
- No more than 25% of the share is at the disposal of the state, regions and NPOs.
Government agencies maintain a list of such companies - a register of small and medium-sized businesses. Companies are added automatically, but there are mistakes. Search your company in the registry. If it is unfairly not there, sign the application on the tax website.
How to get a benefit?
When you are sure that you are included in the register, simply count the contributions in a new way. There is no need to submit any applications.
How to calculate contributions?
The preferential rate does not apply to the entire salary, but only to a part above the minimum wage. The higher the official salary, the greater the effect of the benefit. So officials supported employers who work according to the law.
For the calculation, take the federal minimum wage at the beginning of the year. In 2021, the minimum wage was 12,130 rubles, and in 2021 it is 12,792 rubles. The easiest way to explain the calculation is with an example.
According to the contract, the employee receives 30,000 rubles.
Under the old scheme, the employer would pay 30% * 30,000 ₽ = 9,000 ₽.
Under the new scheme, the employer will pay in 2021 30% * 12,792 + 15% * (30,000 - 12,792) = 3,837.60 ₽ + 2,581.20 ₽ = 6,418.8 ₽.
Savings = 2581 ₽.
The actual rate in this case decreased from 30% to 21%.
This is what the phrase “15% of the amount above the minimum wage” means. Not all of our users understood it, so they asked: “I will raise my salary to 12,802 rubles and will pay 15% of the contributions, right?” You already understand what is wrong. In this case, the savings will be 15% of 10 rubles.
What exactly will the contribution rates be:
— Pension: 22% from the minimum wage, 10% from excess.
— Medical: 5.1% with minimum wage, 5% with excess.
— Sick leave: 2.9% with minimum wage, 0% with excess.
How to start applying the benefit in Elba?
In Elba, the benefit is called “tariff for small and medium-sized businesses - 15%.” A universal way to enable it is to indicate it in the Details → Employees section.
To ensure that new users do not miss the news, we have added a special step for them to the tasks “Pay contributions from salary” and “Submit a report on insurance contributions.” There will also be a list of benefits and the opportunity to select “15%”.
In most cases, switching from the old preferential tariff to the new “15%” is unprofitable. The fact is that the old preferential tariff applies to the entire amount of contributions, and the rate is usually even lower than 15%. For example, Skolkovo residents pay 14%, and LLCs with IT accreditation and participants of the free economic zone in Crimea pay 7.6%. Unless NPOs pay 20%: for them the transition is profitable if the official salary is more than 37 thousand rubles.
Submit reports without accounting knowledge
Elba is suitable for individual entrepreneurs and LLCs with employees. The service will prepare all the necessary reporting, calculate salaries, taxes and contributions, and generate payments.
Try 30 days free Gift for new entrepreneurs A year on “Premium” for individual entrepreneurs under 3 months
Conditions for applying reduced tariffs
Such organizations must be registered in accordance with the procedure established by the legislation of the Russian Federation.
As for NPOs, state and municipal institutions in this case are not included in their number. In addition, in accordance with the constituent documents, they must conduct activities in the field of:
- social services for citizens;
- scientific research and development;
- education;
- healthcare;
- culture and art (theatres, libraries, museums and archives);
- mass sports (except professional).
Other contribution benefits
These benefits are linked to specific industries supported by the government. They are usually more profitable than the benefits that appeared during the coronavirus epidemic.
What are the benefits
- 7.6% for an LLC with IT accreditation.
- 20% for NPOs on the simplified tax system in the field of culture, healthcare, education and social services. From the second year of work, if 70% of the first year’s income was generated by preferential activities and targeted income.
- 20% for charitable organizations on the simplified tax system.
- 14% for participants of the Skolkovo project.
- 7.60% for participants in priority development territories, SEZs in Crimea and Sevastopol, residents of the free port of Vladivostok and residents of the special economic zone in Kaliningrad.
- 0% when issuing salaries to crew members of ships registered in the Russian International Register of Ships.
How to get a benefit
Each benefit has its own characteristics. We will only tell you about the most popular one - for developers. They pay 7.6% contributions: 6% pension, 0.1% medical, 1.5% sick leave.
Conditions:
- The company is a legal entity, not an individual entrepreneur.
- Develops programs and databases for sale, installs and maintains proprietary software. The Unified State Register of Legal Entities indicates the corresponding OKVED codes.
- There is accreditation from the Ministry of Telecom and Mass Communications.
- Development brings in at least 90% of the income.
- There are at least 7 employees on staff under an employment contract or GPC.
The number of employees (SSN) and income are determined based on 9 months of the previous year. If the company is new, take the current year: quarter, six months or 9 months before the start of the benefit.
An application for accreditation can be submitted in person or through State Services. In the latter case, an electronic signature will be required. Elbov's signature on the medium will do.
After receiving an accreditation certificate, the benefit can be applied immediately, from the beginning of the current month. There is no need to submit additional applications to the tax office.
Usn news
The tax department came to the same conclusion in Letter No. BS-4-11/12091 dated June 23, 2017. Similar arguments of the Federal Tax Service are contained in Letter No. SA-4-11/15343 dated August 4, 2017, however, in relation to a “simplified” person with a different type of activity. As we can see, the initial position of the controllers regarding the “simplified” workers, whose new activity codes did not meet the requirements of Art.
427 of the Tax Code of the Russian Federation was as follows: reduced tariffs cannot be applied. However, recently there has been a different tendency to recognize the conformity of the type of activity of an organization according to OKVED 2 with the type of activity established in paragraphs. 5 p. 1 art. 427 Tax Code of the Russian Federation. Please note: Is it necessary to submit an updated calculation of insurance premiums? Taking into account the uncertainty when applying reduced insurance premium rates, “simplified” travel agencies could either pay premiums “in full” or pay at a reduced rate.
New list and new codes
Let's assume that the company's type of activity code begins with the numbers from the left column of the new list of preferential types of activities according to the simplified tax system. If so, you can pay insurance premiums at reduced rates, which means you can apply a reduced rate (subject to other requirements). Here is a table with the new OKVED2, valid from November 27, 2017:
| OKVED code 2 | Name of the grouping of activities from the list given in the Tax Code |
| 10 | Food production |
| 11.07 | Production of soft drinks, production of mineral waters and other bottled drinking waters |
| 13 | Textile production |
| 14 | Manufacture of wearing apparel |
| 15 | Production of leather and leather products |
| 16 | Wood processing and production of wood and cork products, except furniture, production of straw products and wicker materials |
| 17 | Production of paper and paper products |
| 20 | Production of chemicals and chemical products |
| 21 | Production of medicines and materials used for medical purposes |
| 22 | Production of rubber and plastic products |
| 23 | Production of other non-metallic mineral products |
| 24.33 | Production of profiles using cold stamping or bending |
| 24.34 | Wire production using cold drawing method |
| 25 | Production of finished metal products, except machinery and equipment |
| 26 | Production of computers, electronic and optical products |
| 27 | Electrical Equipment Manufacturing |
| 28 | Production of machinery and equipment not included in other categories |
| 29 | Production of motor vehicles, trailers and semi-trailers |
| 30 | Manufacture of other vehicles and equipment |
| 31 | Furniture manufacture |
| 32.2 | Production of musical instruments |
| 32.3 | Production of sporting goods |
| 32.4 | Production of games and toys |
| 32.5 | Production of medical instruments and equipment |
| 32.9 | Production of products not included in other groups |
| 33 | Repair and installation of machinery and equipment |
| 37 | Wastewater collection and treatment |
| 38 | Collection, processing and disposal of waste, processing of secondary raw materials |
| 41 | Building |
| 42 | Construction of engineering structures |
| 43 | Specialized construction works |
| 45.2 | Vehicle maintenance and repair |
| 47.73 | Retail trade of medicines in specialized stores (pharmacies) |
| 47.74 | Retail trade of products used for medical purposes, orthopedic products in specialized stores |
| 49 | Activities of land and pipeline transport |
| 50 | Water transport activities |
| 51 | Air and space transport activities |
| 52 | Warehousing and auxiliary transport activities |
| 53 | Postal and courier activities |
| 59.1 | Production of films, videos and television programs |
| 60 | Activities in the field of television and radio broadcasting |
| 61 | Activities in the field of telecommunications |
| 62 | Computer software development, consulting services in the field and other related services |
| 63 | Activities in the field of information technology |
| 68.32 | Real estate management on a fee or contract basis |
| 72 | Research and development |
| 75 | Veterinary activities |
| 79 | Activities of travel agencies and other organizations providing services in the field of tourism |
| 81 | Maintenance activities for buildings and grounds |
| 85 | Education |
| 86 | Health activities |
| 87 | Residential care activities |
| 88 | Providing social services without providing accommodation |
| 90.04 | Activities of cultural and art institutions |
| 91 | Activities of libraries, archives, museums and other cultural facilities |
| 93.11 | Activities of sports facilities |
| 93.12 | Activities of sports clubs |
| 93.13 | Activities of fitness centers |
| 93.19 | Other activities in the field of sports |
| 95 | Repair of computers, personal and household items |
| 96 | Activities providing other personal services |
Read also
26.01.2018
What qualifier should be used to determine preferential activities?
Please note: The right to reduced rates of insurance premiums for insurance premium payers using the simplified tax system, the main type of economic activity classified in accordance with OKVED, which is named in paragraphs. 5 p. 1 art. 427 of the Tax Code of the Russian Federation, is confirmed by filling out Appendix 6 “Calculation of compliance with the conditions for applying the reduced tariff of insurance premiums by payers specified in paragraphs. 5 p. 1 art. 427 of the Tax Code of the Russian Federation” to section. 1 calculation (Letter of the Federal Tax Service of the Russian Federation dated October 25, 2017 No. GD-4-11/). Let us remind you that the calculation form for insurance premiums is currently in effect, approved by Order of the Federal Tax Service of the Russian Federation dated October 10, 2016 No. ММВ-7-11/
The right of “simplers” to reduced insurance premium rates
Organizations and individual entrepreneurs using the simplified tax system can apply reduced tariffs if they are engaged in certain types of activities. To do this, two basic conditions must be met:
- income from this type of activity constitutes at least 70 percent of the total amount of all receipts for the reporting period (that is, from the beginning of the year);
- the total amount of income does not exceed 79,000,000 rubles.
This is stated in subparagraph 5 of paragraph 1, subparagraph 3 of paragraph 2, paragraphs 3 and 6 of Article 427 of the Tax Code of the Russian Federation.
