From 2021, these preferential rates will be completely abolished and will remain only for charitable organizations on the simplified tax system and some non-profit organizations. “during 2021-2021, the rates of insurance contributions for compulsory pension insurance are set at 20.0 percent” (clause 3, clause 2, article 427 of the Tax Code). But we will follow the news, maybe they will extend it. In line ERSV 001 of Appendix 1 of Section 1, you must put tariff code 01. In column 200 of subsection 3.2.1 of Section 3 - codes of the categories of insured persons “NR”, “VZHNR”, “VPNR”. Appendices 6 and 8 to section 1 of the ERSV do not need to be submitted.
This list gives the right to apply preferential rates (20% instead of 30%) for insurance premiums for employees.
This benefit does not apply to the insurance (fixed) premiums of the individual entrepreneur himself.
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).
Contribution benefits
According to the FSS, in 2019-2021, the benefit for the payment of contributions for insurance against accidents and occupational diseases in the workplace remains in the form of 60% of the tariff, in accordance with the second article of Federal Law No. 179 of December 22, 2005. This benefit can be used by such organizations as:
- Any organizations (including) in terms of funds paid to disabled employees of any group.
- Organizations with an authorized capital consisting of contributions from public organizations of disabled people, and in which the number of disabled people is at least half , and the share of wages of disabled people in the wage fund is at least 25%.
- Educational, cultural, medical, rehabilitation, sports, scientific and other social institutions.
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).
Preferential OKVED
The list is approved for all of Russia and does not depend on the region.
2018
It is proposed to expand the list of preferential species from 39 to 61 from 2018. Federal Law of November 27, 2017 No. 335-FZ. List of species from 427 Tax Code of the Russian Federation.
| No. | Name of activity | OKVED code 2 |
| 1 | Food production | 10 |
| 2 | Production of soft drinks, production of mineral waters and other bottled drinking waters | 11.07 |
| 3 | Textile production | 13 |
| 4 | Manufacture of wearing apparel | 14 |
| 5 | Production of leather and leather products | 15 |
| 6 | Wood processing and production of wood and cork products, except furniture, production of straw products and wicker materials | 16 |
| 7 | Production of paper and paper products | 17 |
| 8 | Production of chemicals and chemical products | 20 |
| 9 | Production of medicines and materials used for medical purposes | 21 |
| 10 | Production of rubber and plastic products | 22 |
| 11 | Production of other non-metallic mineral products | 23 |
| 12 | Production of profiles using cold stamping or bending | 24.33 |
| 13 | Wire production using cold drawing method | 24.34 |
| 14 | Production of finished metal products, except machinery and equipment | 25 |
| 15 | Production of computers, electronic and optical products | 26 |
| 16 | Electrical Equipment Manufacturing | 27 |
| 17 | Production of machinery and equipment not included in other categories | 28 |
| 18 | Production of motor vehicles, trailers and semi-trailers | 29 |
| 19 | Manufacture of other vehicles and equipment | 30 |
| 20 | Furniture manufacture | 31 |
| 21 | Production of musical instruments | 32.2 |
| 22 | Production of sporting goods | 32.3 |
| 23 | Production of games and toys | 32.4 |
| 24 | Production of medical instruments and equipment | 32.5 |
| 25 | Production of products not included in other groups | 32.9 |
| 26 | Repair and installation of machinery and equipment | 33 |
| 27 | Wastewater collection and treatment | 37 |
| 28 | Collection, processing and disposal of waste; processing of secondary raw materials | 38 |
| 29 | Building | 41 |
| 30 | Construction of engineering structures | 42 |
| 31 | Specialized construction works | 43 |
| 32 | Vehicle maintenance and repair | 45.2 |
| 33 | Retail trade of medicines in specialized stores (pharmacies) | 47.73 |
| 34 | Retail trade of products used for medical purposes, orthopedic products in specialized stores | 47.74 |
| 35 | Activities of land and pipeline transport | 49 |
| 36 | Water transport activities | 50 |
| 37 | Air and space transport activities | 51 |
| 38 | Warehousing and auxiliary transport activities | 52 |
| 39 | Postal and courier activities | 53 |
| 40 | Production of films, videos and television programs | 59 |
| 41 | Activities in the field of television and radio broadcasting | 60 |
| 42 | Activities in the field of telecommunications | 61 |
| 43 | Computer software development, consulting services in the field and other related services | 62 |
| 44 | Activities in the field of information technology | 63 |
| 45 | Real estate management on a fee or contract basis | 68.32 |
| 46 | Research and development | 72 |
| 47 | Veterinary activities | 75 |
| 48 | Activities of travel agencies and other organizations providing services in the field of tourism | 79 |
| 49 | Maintenance activities for buildings and grounds | 81 |
| 50 | education | 85 |
| 51 | Health activities | 86 |
| 52 | Residential care activities | 87 |
| 53 | Providing social services without providing accommodation | 88 |
| 54 | Activities of cultural and art institutions | 90.04 |
| 55 | Activities of libraries, archives, museums and other cultural facilities | 91 |
| 56 | Activities of sports facilities | 93.11 |
| 57 | Activities of sports clubs | 93.12 |
| 58 | Activities of fitness centers | 93.13 |
| 59 | Other activities in the field of sports | 93.19 |
| 60 | Repair of computers, personal and household items | 95 |
| 61 | Activities providing other personal services | 96 |
| — | All individual entrepreneurs are patented except for retail trade and catering (Article 427 clause 1 clause 9). | PSN |
| — | Charitable organizations on the simplified tax system and some non-profit organizations (Article 427, paragraph 1, paragraph 8 and paragraph 7). | simplified tax system |
| — | Pharmacy organizations on UTII (Article 427 clause 1 clause 6). | simplified tax system |
Since 2017
Since 2021, the list has not changed, but it is now regulated by the tax code, main 34, article 427 sub. 5 p. 1
It also gives a recommendation to use the new OKVED for an accurate definition.
Show/hide Preferential list of simplified tax system from 2021 to 2021
- food production;
- production of mineral waters and other non-alcoholic drinks;
- textile and clothing production;
- production of leather, leather goods and footwear;
- wood processing and production of wood products;
- chemical production;
- production of rubber and plastic products;
- production of other non-metallic mineral products;
- production of finished metal products;
- production of machinery and equipment;
- production of electrical equipment, electronic and optical equipment;
- production of vehicles and equipment;
- furniture manufacture;
- production of sporting goods;
- production of games and toys;
- research and development;
- education;
- health and social service provision;
- activities of sports facilities;
- other activities in the field of sports;
- processing of secondary raw materials;
- construction;
- maintenance and repair of vehicles;
- disposal of sewage, waste and similar activities;
- transport and communications;
- provision of personal services;
- production of cellulose, wood pulp, paper, cardboard and products made from them;
- production of musical instruments;
- production of various products not included in other groups;
- repair of household products and personal items;
- real estate management;
- activities related to the production, distribution and screening of films;
- activities of libraries, archives, club-type institutions (except for the activities of clubs);
- activities of museums and protection of historical sites and buildings;
- activities of botanical gardens, zoos and nature reserves;
- activities related to the use of computer technology and information technology, with the exception of organizations and individual entrepreneurs specified in subparagraphs 2 and 3 of this paragraph (new OKVED 62.01, 62.02, 62.09, 63.11, 63.11.1 and 95.11);
- retail trade of pharmaceutical and medical goods, orthopedic products;
- production of bent steel profiles;
- production of steel wire;
Until 2017
Please note that both individual codes and entire sections are given. Those. if you see the section for the production of machinery and equipment (OKVED code 29), then any code starting with 29 is preferential.
Organizations and individual entrepreneurs on the simplified tax system with benefits were indicated in Article 58, Part 1, Clause 8, 212-FZ of July 24, 2009.
Here are the old OKVED codes. In mid-2021, companies began to switch to new codes. See here. compliance of old and new OKVED codes.
Show/hide Preferential list of simplified tax system until 2021
- Production: food products; mineral waters and other non-alcoholic drinks; textile and clothing; leather, leather goods and footwear production; wood products and wood processing; chemical; rubber and plastic products; other non-metallic mineral products; finished metal products; machinery and equipment; electrical, electronic and optical equipment; vehicles and equipment; furniture; sporting goods; games and toys; musical instruments; cellulose, wood pulp, paper, cardboard and products made from them; various products not included in other groups. Namely:
- a) food production (OKVED code 15.1-15.8);
- b) production of mineral waters and other non-alcoholic drinks (OKVED code 15.98);
- c) textile and clothing production (OKVED code 17.18);
- d) production of leather, leather products and footwear production (OKVED code 19);
- e) wood processing and production of wood products (OKVED code 20);
- f) chemical production (OKVED code 24);
- g) production of rubber and plastic products (OKVED code 25);
- h) production of other non-metallic mineral products (OKVED code 26);
- i) production of finished metal products (OKVED code 28);
- j) production of machinery and equipment (OKVED code 29);
- k) production of electrical equipment, electronic and optical equipment (OKVED code 30-33);
- l) production of vehicles and equipment (OKVED code 34, 35);
- m) furniture production (OKVED code 36.1);
- o) production of sporting goods OKVED code (36.4);
- o) production of games and toys (OKVED code 36.5);
- p) research and development
- c) education (OKVED code 80);
- r) healthcare and provision of social services (OKVED code 85);
- s) activities of sports facilities (OKVED code 92.61);
- t) other activities in the field of sports (OKVED code 92.62);
- x) processing of secondary raw materials (OKVED code 37);
- v) construction (OKVED code 45);
- h) maintenance and repair of vehicles (OKVED code 50.2);
- w) disposal of sewage, waste and similar activities (OKVED code 90);
- y) auxiliary and additional transport activities (OKVED code 63);
- z) provision of personal services (OKVED code 93);
- e) production of cellulose, wood pulp, paper, cardboard and products made from them (OKVED code 21);
- y) production of musical instruments (OKVED code 36.3);
- i) production of various products not included in other groups (OKVED code 36.6);
- z.1) repair of household products and personal items (OKVED code 52.7);
- z.2) real estate management (OKVED code 70.32);
- z.3) activities related to the production, distribution and screening of films (OKVED code 92.1);
- z.4) activities of libraries, archives, club-type institutions (except for the activities of clubs) (OKVED code 92.51);
- z.5) activities of museums and protection of historical sites and buildings (OKVED code 92.52);
- z.6) activities of botanical gardens, zoos and nature reserves (OKVED code 92.53);
- z.7) activities related to the use of computer technology and information technology (OKVED code 72), with the exception of organizations and individual entrepreneurs specified in paragraphs 5 and 6 of part 1 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ" .
- z.8) retail trade of pharmaceutical and medical goods, orthopedic products; (OKVED code 52.31 and 52.32)
- z.9) production of bent steel profiles;
- z.10) production of steel wire;
The organization (IP) must have OKVED data in the Unified State Register of Legal Entities (USRIP). Other activity codes are not eligible for benefits.
If the organization is on OSNO, UTII or Patent?
These preferential rates apply only to those who use the simplified tax system.
You can also combine simplified tax system + UTII. But the main condition must be met - there must be a main code under the simplified tax system and the income from it must be at least 70%.
Reduced rates from this article are indicated in red.
What has changed since November 27, 2021
On November 27, 2021, Federal Law No. 335-FZ dated November 27, 2017 came into force. In this regard, the names of preferential types of activities now coincide with the names of the structural units of OKVED 2. And now there is no need to use transition keys between the classifiers OKVED1 and OKVED2.
The new list of preferential types of activities eliminates the problem of discrepancies between individual codes according to OKVED 1 and OKVED 2. Thus, in particular, previously it was unclear whether organizations and individual entrepreneurs could apply reduced tariffs for the following types of activities:
- activities of travel agencies and tour operators;
- computer equipment management;
- repair of machinery and equipment, repair of electrical equipment.
These types of activities are included in the new list. This means you can definitely apply the benefit!
Preferential payments that are not subject to contributions
In addition to preferential tariffs, there are amounts that are not taken into account when determining the taxable base. This means that the types of income that are mentioned in Article 422 of the Tax Code of the Russian Federation are not included in the general base for taxation of contributions. To correctly determine the preferential amount, you should look at the table:
| Preferential amounts | How to exempt from contributions |
| Payments to judges (federal and magistrates), investigators, prosecutors | In terms of OPS |
| Full-time students, for activities in construction teams under labor and civil construction contracts | |
| Payments under GPC agreements | Regarding OSS |
| State types of benefits: old age, disability, unemployment, loss of a breadwinner, burial, temporary disability | 100% |
| All types of child payments: BIR, child care, for early pregnancy, one-time for 1.2 children | |
| For compensation for damage to health, for any injuries | Within normal limits |
| Compensation for housing, utility costs | |
| Allowance in kind, its monetary replacement | |
| Cost of food, sports equipment, equipment, clothing | |
| Payments for retraining and retraining of personnel | |
| One-time payments to victims of natural disasters | 100% |
| Financial assistance in cases of death of close family members | |
| At birth, adoption, established guardianship of the baby | RUR 50,000 For each child |
| Income from the sale of handicrafts by the people of the Far North and Far East | 100% |
| Travel expenses to vacation spots for residents of the Far North | |
| Additional contributions that top up the insurance part of the pension | 12,000 rub/year |
| Payment of uniform cost | 100% |
| Preferential travel for a certain group of citizens | |
| Amounts paid for basic and specialized training | |
| Amounts of loan costs for purchased housing | |
| Cash, food and clothing allowances for military personnel | |
| One-time financial assistance to employees | 4,000 rub/year |
| travel allowances | 700 within the Russian Federation 1200 outside it |
Preferential types of activities on the usn
OSNO, simplified tax system, UTII (20% (or 12% for preferential ones on the simplified tax system) for insurance 6% for the funded part; if 1966 and older, if older - all for insurance), FFOMS 3.1% for OSNO, simplified tax system, UTII, TFOMS 2.0% for OSNO, simplified tax system, UTII. Total 34% (or 26% for preferential ones on the simplified tax system) Preferential OKVED Production: food products; mineral waters and other non-alcoholic drinks; textile and clothing; leather, leather goods and footwear production; wood products and wood processing; chemical; rubber and plastic products; other non-metallic mineral products; finished metal products; machinery and equipment; electrical, electronic and optical equipment; vehicles and equipment; furniture; sporting goods; games and toys; musical instruments; cellulose, wood pulp, paper, cardboard and products made from them; various products not included in other groups.
OVED confirmation
The FSS clarified that confirmation of the OVED by insurer organizations is a state service provided to them by the regional FSS of the Russian Federation. Confirmation is necessary in order to determine the professional risk class of the OVED insurers and calculate the corresponding insurance rate of compulsory social insurance.
The FSS provides this service based on such regulations as:
- Decree of the Government of the Russian Federation No. 713 of December 1, 2005.
- Order of the Ministry of Labor of the Russian Federation No. 178 of 09/06/2012.
- Order of the Ministry of Health and Social Development of the Russian Federation No. 55 of January 31, 2006.
The economic activity of policyholders must be classified as the type of economic activity to which their OVED corresponds.
OVED of organizations registered in 2021 is determined in accordance with the information submitted during registration to the Federal Tax Service of the Russian Federation, according to OKVED2, entered into the Unified State Register of Legal Entities or Unified State Register of Individual Entrepreneurs. These codes may change during the operation of the organization, and therefore require timely updating. If the code changes, the organization must contact the Federal Tax Service of the Russian Federation within three days; the insurance tariff for the current year will remain the same.
From the second year of their operation, organizations are required to confirm the OVED annually. Confirmation is carried out no later than April 15 (if it falls on a weekend, then the next working day) at the FSS office of the Russian Federation at the place of registration.
Package of documents and methods of submitting them
The following documents are submitted to the fund:
- application for confirmation of OVED;
- certificate confirming OVED;
- a copy of the explanatory note to the balance sheet for the past year (small businesses are exempt from this clause).
Documents can be submitted:
- upon a personal visit to a branch of the Federal Social Insurance Fund of the Russian Federation;
- by registered mail;
- through the State Services portal using an electronic signature.
If the responsible person of the FSS of the Russian Federation finds a discrepancy in the documents, the applicant is informed about this:
- same day in person;
- within five days by letter when using mail;
- in personal messages of the State Services portal when using an electronic appeal.
The applicant himself must determine his OVED, based on the provisions of Government Decree No. 713 of 01.12.2005:
- OVED for a commercial organization is determined based on the type of activity that was most carried out over the past year;
- OVED for a non-profit organization is determined based on the maximum number of employees employed in certain areas.
Within two weeks after submitting documents, the FSS of the Russian Federation is obliged to provide organizations with a notification containing information about the OKVED2 code and the amount of the insurance tariff. At the request of the applicant, notification can be received in person, by letter or in personal messages on the State Services portal.
The tariff that was established in the course of the above actions will be valid in the calendar year, that is, from January 1 to December 31.
New insurance premium rates for small and medium-sized businesses in 2021
A new contribution rate of 15% applies to all small and medium-sized businesses.
Moreover, the new tariff applies to both employment contracts and construction contracts.
RUB 12,792 and less[/td]
| Payments to an employee per month | Contribution rate, % | ||
| for pension insurance | for health insurance | for social insurance | |
| 22 | 5,1 | 2,9/1,8 | |
| More than 12,792 rub. | 10 | 5 | 0 |
