Selected issues regarding the application of reduced tariffs for insurance premiums from April 1, 2021

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.

General procedure for calculating insurance premiums.

In general, SME insurance premiums, calculated from remunerations and payments to insured persons, are paid at the following rates (Article 425 of the Tax Code of the Russian Federation)[1]:

• for OPS – 22%;
• for compulsory medical insurance – 5.1%;
• on OSS – 2.9%.

The rate of insurance premiums for injuries depends on the OKVED code for the main type of activity of the insured - an organization or individual entrepreneur. The minimum tariff is 0.2%, and the maximum is 8.5% of the amount of remunerations and payments in favor of employees. In this case, a discount or surcharge may be applied to the tariff, the amount of which cannot exceed 40% of the established tariff (Clause 1 of Art. Law No. 125-FZ[2])[3].

Thus, the total minimum rate of insurance premiums is (taking into account the maximum 40% discount on premiums for injuries) 30.12%.

Tariffs will be reduced if payments to employees exceed the cap. Thus, if payments to the employee, determined on an accrual basis from the beginning of 2021, exceed[4]:

• 912,000 rub. – then you no longer need to pay contributions to OSS from the excess amount (tariff – 0%);
• RUB 1,292,000 – then contributions to compulsory pension insurance from the excess amount should be calculated at a rate of 10% (instead of 22%).

Insurance premiums are calculated on an accrual basis from the beginning of the billing period on the last day of the month based on the full amount of payments accrued in favor of each specific employee (clause 1 of Article 421, clause 1 of Article 431 of the Tax Code of the Russian Federation, clause 9 of Article 22.1 of Law No. 125-FZ).

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.

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).

"An addition to the family."

Law No. 102-FZ[5], starting from 04/01/2020, established reduced rates for insurance premiums in 2021 for SMEs[6] (Articles 5 and 6 of the said law). Similar tariffs have been introduced into the Tax Code - clause 1 of Art. 427 added paragraphs. 17 (the norm will come into force in 2021). Moreover, the period for which reduced tariffs are established for SMEs is not limited by Law No. 102-FZ.

So, for the part of payments based on the results of each (individual) month that exceeds the minimum wage established by federal (and not regional!) Law[7], SMEs can apply the following reduced insurance premium rates:

Let us remind you: for 2021, Federal Law No. 467-FZ dated December 27, 2019 established the minimum wage of 12,130 rubles.

SMEs have the right to apply the indicated tariffs when calculating insurance premiums from payments accrued for April 2021. Accordingly, such insurers should have calculated insurance premiums for March of the current year using the previous rates.

Note:

As a general rule, insurance premiums for SMEs are calculated on an accrual basis (clauses 1 and 2 of Article 421 of the Tax Code of the Russian Federation). Even when reduced tariffs are applied (Article 427 of the Tax Code of the Russian Federation).

But an exception is provided for SMEs (clause 17, clause 1, article 427 of the Tax Code of the Russian Federation, articles 5 and 6 of Law No. 102-FZ). These persons do not need to calculate insurance premiums on an accrual basis from the beginning of the billing period. They apply reduced tariffs to payments in favor of each specific employee, determined based on the results of each calendar month. At the same time, reduced tariffs apply only to that part of the payment that exceeds the “federal” minimum wage (in 2020 - 12,130 rubles).

Thus, according to the new rules, SMEs need to divide the accrued salaries of employees every month into two amounts: the minimum wage and the amount exceeding it. And then apply your own tariffs to each of these amounts: to the first - general (30%), to the second - reduced (15%).

Example 1

For May 2021, a company employee was paid a salary of 35,128 rubles.

The difference between the minimum wage and the salary accrued for April was 22,998 rubles. (35,128 - 12,130).

The organization calculated insurance premiums for April for this employee as follows:

• contributions from the minimum wage amounted to 3,639 rubles. (RUB 12,130 x 30%).
• contributions from the excess amount - 3,450 rubles. (RUB 22,998 x 15%), of which RUB 2,300. for OPS (10%), RUB 1,150. on compulsory medical insurance (5%).

The total amount of contributions is 7,089 rubles. (3,639 + 3,450).

According to the previous rules, the amount of insurance premiums for this employee for April would have been 10,538 rubles. (RUB 35,128 x 30%). That is, when applying reduced tariffs to contributions, the organization will save 3,449 rubles. (10,538 - 7,089).

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).

Read also

04.09.2017

VZN calculation periods and reports

VZN is accrued monthly, as well as upon certain payments. Accrued contributions are paid to the budget on time. When calculating vacation pay, SVs are accrued together with them, even if the vacation itself begins and ends in different reporting quarters. For salaries, VZN are accrued along with the salary itself and must be paid no later than the 15th day of the month following the month of accrual.

Reports are submitted to the relevant authorities:

• to the tax office and the Social Insurance Fund (for injuries) quarterly;
• to the Pension Fund annually SZV-STAZH monthly, SZV-M monthly.

If there are a small number of employees, reporting can be submitted in paper form.

Contributions for injuries have their own distinctive features. They are controlled by the Social Insurance Fund, and it is there that reports based on SV data are submitted. There is no limit base. These VZN are paid under employment contracts, but are usually not accrued for other interactions. However, if they are specified in the GPC agreement, in this case they should be accrued and transferred to the Social Insurance Fund.

At the same time, individual entrepreneurs do not pay the VZN for injuries for themselves. Further, it should be noted that individual entrepreneurs pay for themselves so-called fixed contributions for the year, while reduced rates are not provided there. SV individual entrepreneurs depend on the minimum wage established by the government.

Analysis of contributions to funds in 1C

You can clearly see the accrual of SV for an organization in the document “Analysis of contributions to funds” through the “Taxes and Contributions” menu, section “Insurance Contributions”.

Having set the required period and selected the organization, click the “Create” button. In the window that opens, 2 tables will be generated for each type of SV:

• for small or medium-sized businesses;
• basic tariff.

Contributions to the Pension Fund of the Russian Federation reflect CBs for both types; contributions to the Social Insurance Fund show that by type for SMP – CBs were not accrued (0%).