Description of the types of activities that give the right to benefits
Reduced tariffs when calculating contributions for employee insurance under the simplified tax system do not apply to all OKVED groups. The list of types giving the right to benefits is given in paragraph 5 of paragraph 1 of Art. 427 Tax Code of the Russian Federation. The list contains mainly types aimed at creating material wealth, including production:
- Food products, soft drinks, textiles, leather, wood, pulp, paper.
- Machinery, equipment, vehicles, rolled metal, steel profiles,
- Household products, toys, sports equipment, furniture and other types of products not listed in the list.
The benefit is also provided for enterprises operating in the field of construction, healthcare, cultural activities, provision of household services, processing of recyclable materials, retail trade in pharmaceutical goods, and sports activities.
Enterprises carrying out the specified activities, but applying other taxation regimes, cannot exercise the right to apply reduced tariffs (
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The period of benefits on insurance premiums for management organizations/homeowners' associations/housing cooperatives using the simplified tax system is expiring.
December 31, 2021 marks the end of the application period for reduced insurance premium rates for a number of organizations using a simplified taxation system. These benefits were previously established only temporarily, and their extension in 2021 is not provided for by current legislation. In this article, we will analyze what amount of insurance premiums is established from 01/01/2019 for management companies/homeowners associations/housing cooperatives operating on the simplified taxation system (STS).
Additional conditions for receiving benefits
The benefit is provided to enterprises engaged in social and industrial activities (Article 427 of the Tax Code of the Russian Federation) in the amount of more than 70% of the total. To be able to apply reduced rates, the specified OKVED must be declared by the enterprise in the constituent documents and register as the main one. If the preferential type of activity is not recognized as the main one in the documents of the enterprise, the organization or individual entrepreneur using the simplified tax system will lose the right to reduced rates.
Let's name the main requirements for receiving benefits: (click to expand)
| Required condition for the benefit | Criterion |
| Type of activity carried out by the enterprise | Established for the main type of OKVED and coincides with the list of paragraph 5 of paragraph 1 of Art. 427 Tax Code of the Russian Federation. |
| Revenue from the main activity | 70% of total revenues |
| Enterprise's marginal income | The annual income of the enterprise should not exceed 79 million rubles |
To determine the indicator of priority receipts for the main type of activity, it is allowed to add up revenues for one OKVED class. In the absence of revenue or other income, there is no way to determine the right to a reduced tariff. Companies using the simplified tax system determine income without taking into account the company's expenses.
To apply the benefit, enterprises do not have to submit an application and supporting documents. Taxpayers using the simplified tax system fill out Appendix 6 of Section 1 of the calculation of contributions. When filling out the data, it is necessary to ensure compliance with the information on the OKVED title and the income indicated in the application for the main type. In the calculation, you must correctly indicate the payer code depending on the benefit applied. If the right to a reduced tariff is lost and adjustment calculations with additional payment are submitted, Appendix 6 is not submitted.
Cancellation of preferential tariffs for the simplified tax system for insurance premiums in 2021
As you remember, the Tax Code previously stipulated that the aggregate tariff of 30%, at which the majority of insurers calculate premiums, would be in effect temporarily - from 2021 to 2020. (Article 426 of the Tax Code of the Russian Federation). And after the specified period, the tariff for compulsory health insurance contributions was supposed to increase by 4% to 26%, and the total tariff - from 30% to 34% (clause 1, clause 2, art.
- for OPS - 22% within the maximum base value and 10% if it is exceeded;
- at VNiM – 2.9%;
- for compulsory medical insurance – 5.1%;
- for injuries - from 0.2% to 8.5% (Article 1 of the Law of December 22, 2005 N 179-FZ, Article 1 of the Law of December 31, 2017 N 484-FZ).
As already mentioned, the basic insurance premium rates for 2019 have not changed. And this is certainly good news. But with reduced tariffs the situation is not so rosy.
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Starting from 2021, several categories of policyholders will switch from reduced tariffs to basic ones. These include:
- organizations and individual entrepreneurs on the simplified tax system, conducting certain types of activities (clause 5, clause 1, article 427 of the Tax Code of the Russian Federation);
- organizations and individual entrepreneurs on UTII with a license for pharmaceutical activities, incl. pharmacies (clause 6, clause 1, article 427 of the Tax Code of the Russian Federation);
- Individual entrepreneur on a patent (clause 9, clause 1, article 427 of the Tax Code of the Russian Federation).
All listed policyholders, starting in 2021, must also pay premiums at a rate of 10% if benefits to their employees during the calendar year exceed the base limit.
Business companies and business partnerships that are involved in the implementation of the results of intellectual activity, as well as organizations and individual entrepreneurs that have agreements with special economic zones on the implementation of technology-innovative activities, from 2021 must pay contributions to the compulsory public insurance at a rate of 20%, and not at 13 %, as it was in 2021 (clauses 1,2, clause 1, clause 1, clause 2, article 427 of the Tax Code of the Russian Federation).
The remaining policyholders who had the right to pay premiums at reduced rates in 2021 have the right to apply them in 2019.
| Insured category | Contribution rates | ||
| on OPS | at VNiM | on compulsory medical insurance | |
| organizations operating in the field of information technology (clause 3, clause 1, clause 1.1, clause 2, article 427 of the Tax Code of the Russian Federation) | 8% | 2% | 4% |
| insurers making payments to crew members of ships registered in the Russian International Register of Ships (clause 4, clause 1, clause 2, clause 2, article 427 of the Tax Code of the Russian Federation) | 0% | 0% | 0% |
| non-profit organizations on the simplified tax system, operating in the field of social services for citizens, scientific research and development, education, healthcare, culture, art and mass sports, except professional (subclause 7, clause 1, subclause 3, clause 2, article 427 of the Tax Code of the Russian Federation ) | 20% | 0% | 0% |
| Charitable organizations on the simplified tax system (clause 8, clause 1, clause 3, clause 2, article 427 of the Tax Code of the Russian Federation) | 20% | 0% | 0% |
| organizations engaged in the production of animated audiovisual products - films consisting of drawn or three-dimensional puppet images and objects moving on the screen, including those created using computer graphics (clause 15 clause 1, clause 6 clause 2 of Article 427 of the Tax Code RF) | 8% | 2% | 4% |
If an individual entrepreneur has employees, then the entrepreneur must accrue contributions from their payments at the same rates as the organization, that is, as an insurer (clause 1, clause 1, article 419 of the Tax Code of the Russian Federation). They are listed above.
As for contributions paid by individual entrepreneurs for themselves, interest rates are not needed to calculate fixed contributions. And if the entrepreneur’s income for the year exceeds 300 thousand rubles, then, as before, he will have to pay additional contributions to compulsory pension insurance at the rate of 1% of the excess amount (clause 1, clause 1, article 430 of the Tax Code of the Russian Federation).
In accordance with paragraph 5, paragraph 1, art. 427 of the Tax Code of the Russian Federation, organizations and individual entrepreneurs conducting certain activities during 2021 - 2021. has the right to calculate insurance premiums for employees at a preferential rate. In the article we will analyze whether reduced rates of insurance premiums apply under the simplified tax system in 2021, and also consider the procedure for calculating contributions for individual entrepreneurs and legal entities using the simplified system.
Until 01/01/2019, for individual entrepreneurs and legal entities on the simplified tax system, preferential tariffs were in effect for calculating insurance premiums in relation to payments to employees:
- for compulsory pension insurance – 20% (instead of 22%);
- for compulsory social insurance – 0% (instead of 2.9%);
- for compulsory health insurance – 0% (instead of 5.1),
By the end of 2021, the issue of extending the reduced tariffs was actively discussed in business circles. However, despite expectations and optimistic forecasts, a miracle did not happen - no amendments were made to the Tax Code of the Russian Federation and clause 3, clause 2 of Art. 427 of the Tax Code of the Russian Federation has been preserved in the same edition. This means that “simplers”, who previously had the right to calculate insurance premiums at preferential rates, have lost this right in 2021.
Let us remind you that the benefits applied to the calculation of contributions for the reporting period from 01/01/2017 to 12/31/2018. During this period, reduced tariffs could be taken advantage of by:
- Individual entrepreneurs and organizations on the simplified tax system, conducting activities in accordance with the list given in paragraph 5 of paragraph 1 of Art. 427 Tax Code of the Russian Federation;
- pharmacy organizations and individual entrepreneurs with a pharmaceutical license for UTII;
- entrepreneurs on patent.
Reduced insurance premium rates for simplified workers were applied to employee benefits. When calculating the insurance premiums of individual entrepreneurs for themselves, the standard rates established by Art. 430 Tax Code of the Russian Federation.
| No. | Insurance premiums | Tax limit | Basic tariff | Additional tariff for income above the tax limit |
| 1 | For compulsory pension insurance | 1,150,000 rub. | 22% | 10% |
| 2 | For compulsory social insurance in case of temporary disability and in connection with maternity | 865,000 rub. | 2,9% | 0% |
| 3 | For compulsory health insurance | – | 5,1% | 5,1% |
Payment of insurance premiums for “simplified” residents is also carried out in the general manner - before the 15th day of the month following the reporting month.
Let's look at an example. Based on a fixed-term employment contract, the director of Vector LLC Timofeev was given a salary of 300,000 rubles per month.
During the period from January to September 2021, Timofeev was paid a salary in accordance with his salary; bonuses and allowances were not accrued.
When calculating insurance premiums in the period from January to March 2019, Vector’s accountant used base rates (PFR - 22%, Social Insurance Fund - 2.9%, Compulsory Medical Insurance Fund - 5.1%).
865,000 rub. – 600,000 rub. * 2.9% = 7.685 rub.
The balance of income for March 2021 was not subject to contributions to the Social Insurance Fund (0% tariff). Until the end of 2021, Timofeev’s income is exempt from taxation on insurance premiums.
In April 2021, Timofeev’s income reached the maximum tax limit for PFR insurance premiums (RUB 1,150,000). In this regard, the calculation of insurance premiums to the Pension Fund for April is carried out partially at a rate of 22%, and partially at an additional rate of 10%:
- calculation at the base rate of 22% (RUB 1,150,000 – RUB 900,000) * 22% = RUB 55,000;
- calculation at an additional tariff of 10% (300,000 rub. – (1,150,000 rub. – 900,000 rub.) * 10% = 5,000 rub.
An additional tariff (10%) was used to calculate Timofeev’s insurance contributions to the Pension Fund until the end of 2021.
| Reporting period | Salary accrued | Amount of taxation (cumulative total) | Pension Fund | FSS | Compulsory medical insurance 5.9% | ||
| within the limit (22%) | over limit (10%) | within the limit (2.9%) | over limit (0%) | ||||
| January 2019 | 300,000 rub. | 300,000 rub. | 66,000 rub. | – | 8,700 rub. | – | 17,700 rub. |
| February 2019 | 300,000 rub. | 600,000 rub. | 66,000 rub. | – | 8,700 rub. | – | 17,700 rub. |
| March 2019 | 300,000 rub. | 900,000 rub. | 66,000 rub. | – | RUR 7,685 | – | 17,700 rub. |
| April 2019 | 300,000 rub. | 1,200,000 rub. | 55,000 rub. | 5,000 rub. | – | – | 17,700 rub. |
| May 2019 | 300,000 rub. | 1,500,000 rub. | – | 30,000 rub. | – | – | 17,700 rub. |
| June 2019 | 300,000 rub. | 1,800,000 rub. | – | 30,000 rub. | – | – | 17,700 rub. |
| July 2019 | 300,000 rub. | 2,100,000 rub. | – | 30,000 rub. | – | – | 17,700 rub. |
| August 2019 | 300,000 rub. | 2,400,000 rub. | – | 30,000 rub. | – | – | 17,700 rub. |
| September 2019 | 300,000 rub. | 2,700,000 rub. | – | 30,000 rub. | – | – | 17,700 rub. |
| TOTAL | 2,700,000 rub. | 2,700,000 rub. | 253,000 rub. | 155,000 rub. | RUR 25,085 | – | 159,300 rub. |
Timofeev's insurance premiums were paid monthly by the 15th day of the month following the reporting month.
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When calculating insurance premiums for employees in 2021, entrepreneurs using the simplified system apply general insurance premium rates (PFR - 22%, Social Insurance Fund - 2.9%, Compulsory Medical Insurance Fund - 5.1%).
When an employee’s income reaches the tax limit (in 2021 – 1,150,000 rubles), the individual entrepreneur has the right to calculate insurance contributions to the Pension Fund at an additional rate of 10%.
The tax base limit for the Social Insurance Fund in 2021 is set at RUB 865,000. Upon reaching the maximum value, the individual entrepreneur has the right not to charge insurance premiums for the employee to the Social Insurance Fund (additional tariff - 0%).
There is no tax limit for contributions to compulsory health insurance. Contributions to the Compulsory Medical Insurance Fund are calculated at a rate of 5.9%, regardless of the amount of the employee’s annual income.
Let's look at an example. Individual Entrepreneur Sidorchuk is a payer of the simplified tax system. The entrepreneur has 3 employees:
- Filippov with a salary of 21,300 rubles;
- Nikanorov with a salary of 25,080 rubles;
- Ivolgin with a salary of 18,700 rubles.
Based on the results of March 2021, employees were paid based on their salary. No bonuses or additional payments were paid to employees. The income of employees for the period from 01/01/2019 to 03/31/2019 did not exceed the tax limit for insurance contributions to the Pension Fund of the Russian Federation and the Social Insurance Fund.
| No. | Full name of the employee | Salary accrued | Insurance premiums | ||
| Pension Fund 22% | FSS 2.9% | Compulsory medical insurance 5.1% | |||
| 1 | Filippov | 21,300 rub. | 21,300 rub. * 22% = 4.686 rub. | 21,300 rub. * 2.9% = 617.70 rub. | 21,300 rub. * 5.1% = 1,086.30 rub. |
| 2 | Nikanorov | RUR 25,080 | RUR 25,080 * 22% = 5,517.60 rub. | RUR 25,080 * 2.9% = 727.32 rub. | RUR 25,080 * 5.1% = 1,279.08 rub. |
| 3 | Ivolgin | 18,700 rub. | 18,700 rub. * 22% = 4.114 rub. | 18,700 rub. * 2.9% = 542.30 rub. | 18,700 rub. * 5.1% = 953.70 rub. |
By April 15, 2019, Sidorchuk is obliged to list:
- in the Pension Fund of the Russian Federation – 14,317.60 rubles;
- in the Social Insurance Fund – 1,887.32 rubles;
- in the Federal Compulsory Medical Insurance Fund - 3,319.80 rubles.
- the object of taxation is “income”;
- The receipt of funds is recorded through the online cash register.
| Fund | Bid |
| To the Pension Fund (mandatory payment, does not depend on income) until December 31, 2019 | RUB 29,354 |
| In the Compulsory Medical Insurance Fund (mandatory payment, does not depend on income) until December 31, 2019 | RUB 6,884 |
| In the Pension Fund of the Russian Federation with income of individual entrepreneurs over 300,000 rubles. until July 1, 2021 | 1% (but not more than RUB 234,832 – first payment to the Pension Fund) |
| Taxpayers | Pension Fund, % | FSS, % | FFOMS, % |
| Charitable companies using the simplified tax system NPOs using the simplified tax system | 20 | 0 | 0 |
| IT companies | 8 | 2 | 4 |
| Companies and individual entrepreneurs paying remuneration to crew members of Russian vessels (except for work for storage/transshipment of oil/petroleum products) | 0 | 0 | 0 |
| "Skolkovtsy" | 14 | 0 | 0 |
| Companies producing and selling animated audiovisual products | 8 | 2 | 4 |
| Participants of the FEZ of Crimea and Sevastopol Residents of the territory of advanced social and economic development, the free port of Vladivostok and the FEZ of the Kaliningrad region. | 6 | 1,5 | 0,1 |
Benefits for non-profit enterprises on the simplified tax system
In addition to commercial companies, non-profit enterprises, with the exception of state and municipal institutions, are entitled to reduced tariffs. The opportunity to use the benefit arises if the following conditions are met:
- An NPO must be registered with the Ministry of Justice. When reorganizing and transforming a company into a commercial organization, the right to benefits for non-commercial organizations on the simplified tax system on this basis is lost.
- Conduct activities in the areas of healthcare, education, culture, scientific development, social services and others specified in paragraphs. 7 clause 1 art. 427 Tax Code of the Russian Federation.
- Have income from carrying out the named types of activities in the amount of at least 70% of total income. NPO enterprises have the opportunity to conduct commercial activities, unless otherwise stated in the statutory documents. The fulfillment of the requirement to comply with the income threshold must be met based on the income results of the year preceding the transition.
- The amounts of income include targeted income - grants, subsidies and other funds used to run NPOs.
In order to receive benefits, NPO enterprises must comply with the requirements for maintaining the simplified tax system regarding general indicators. The system obliges to take into account indicators of the number, residual value of property, and criteria for the categories of founders. If the conditions are met, the tariff for deductions for compulsory health insurance in the amount of 20%, for compulsory medical insurance and compulsory social insurance - 0% is applied.
Benefit for charitable organizations
Along with non-profit organizations of other directions, charitable organizations are entitled to benefits if their statutory documents indicate this type of activity. If the conditions are met, contributions to the income of the organization's employees are calculated at reduced rates equal to the tariffs of other types of non-profit organizations.
Example of application of reduced rates
The NPO Solidarity, a charitable organization, has 2 employees who receive a remuneration of 10,000 rubles per month. In January 2021, the organization accrued:
- Pension insurance contributions: C1 = 20,000 x 20% = 4,000 rubles;
- There are no contributions for compulsory medical insurance or compulsory social insurance.
Additionally, organizations must comply with the requirements applicable to non-commercial organizations under the simplified tax system (
Who pays insurance premiums
Insurance premiums are paid to the tax authority in accordance with Chapter 34 of the Tax Code of the Russian Federation. Required to pay insurance premiums (419 Tax Code of the Russian Federation):
- IP;
- persons paying remunerations and other payments to individuals.
If an entrepreneur has employees or makes any payments to other individuals, then he pays contributions both as an individual entrepreneur and as an employer. That is, in this case it belongs to both the first and second groups. Companies and individual entrepreneurs who are employers calculate and pay contributions to the tax authority for compulsory pension insurance (MPI), compulsory health insurance (CHI) and compulsory social insurance (OSI) in case of temporary disability and in connection with maternity. In addition, contributions are also transferred to the Social Insurance Fund for compulsory insurance against accidents and occupational diseases.
Determining the compliance of types of activities with those established for the OKVED benefit
There is a peculiarity in determining the types of activities approved in the constituent documents of the enterprise specified in the list of Art. 427 Tax Code of the Russian Federation. When developing the types, the OKVED1 qualification guide, valid until 2021, was used. After the OKVED2 directory was put into effect, a contradiction arose in the exact formulation of types of activities.
Confirmation of the contradiction that has arisen and ways to resolve disputes are indicated in the letter of the Ministry of Finance No. 03-15-06/2197 dated January 19, 2017. Enterprises are invited to use transition keys to obtain data on the compliance of codes specified in the classifiers. Direct and reverse keys are posted on the official portal of the Ministry of Economic Development of the Russian Federation. This method of identifying preferential activities is used for a transition period with the subsequent elimination of inconsistencies in the data.
On November 27, 2021, Federal Law No. 335-FZ came into force, clarifying the inconsistencies between the OKVED reference books. Enterprises with an unclear question about the application of a reduced tariff, which received the right in connection with the innovation, can submit adjustment calculations from the beginning of the 2017 tax period.
Preferential rates for simplified taxation system payers
Enterprises using the simplified tax system have the right in 2021 to apply reduced rates for deductions for compulsory insurance of employees. Lower rates have been established for all types of contributions.
| Type of contribution | Regular rate | Reduced rate |
| OPS | 22% | 20% |
| Compulsory medical insurance | 5,1% | 0% |
| OSS | 2,9% | 0% |
Preferential rates are provided only for employers in terms of contributions to employee insurance. Individual entrepreneurs who pay insurance premiums for personal pension and health care do not have the opportunity to reduce the amount of contributions. Fixed contributions are set at the government level and are paid regardless of the regime applied by entrepreneurs.
