Tax Code of the Russian Federation

Adopted by the State Duma on July 19, 2000
Approved by the Federation Council on July 26, 2000
As amended on January 28, 2020

Part two

Section XI. Insurance premiums in the Russian Federation

Chapter 34

Articles 419 - 432

Chapter 34

Article 419. Payers of insurance premiums

1) persons making payments and other remuneration to individuals:

• organizations;
• individual entrepreneurs;
• individuals who are not individual entrepreneurs;

2) individual entrepreneurs, lawyers, mediators, notaries engaged in private practice, arbitration managers, appraisers, patent attorneys and other persons engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation (hereinafter referred to as payers who do not make payments and other remuneration to individuals).

2. If the payer belongs simultaneously to several categories specified in paragraph 1 of this article, he calculates and pays insurance premiums separately for each reason.

Article 420

1. The object of taxation of insurance premiums for the payers specified in paragraphs two and three of this Code, unless otherwise provided by this article, are payments and other remuneration in favor of individuals subject to compulsory social insurance in accordance with federal laws on specific types of compulsory social insurance (with the exception of remuneration paid to persons specified in subparagraph 2 of this Code):

1) within the framework of labor relations and under civil law contracts, the subject of which is the performance of work, the provision of services;

3) under agreements on the alienation of the exclusive right to the results of intellectual activity specified in subparagraphs 1 - 12 of paragraph 1 of Article 1225 of the Civil Code of the Russian Federation, publishing license agreements, license agreements on granting the right to use the results of intellectual activity specified in subparagraphs 1 - 12 of paragraph 1 Article 1225 of the Civil Code of the Russian Federation, including remuneration accrued by rights management organizations on a collective basis in favor of authors of works under agreements concluded with users.

2. The object of taxation of insurance premiums for the payers specified in paragraph four of this Code are payments and other remuneration under labor contracts (contracts) and under civil law contracts, the subject of which is the performance of work, the provision of services in favor of individuals (with the exception of remuneration paid to the persons specified in subparagraph 2 of this Code).

3. The object of taxation of insurance premiums for the payers specified in subparagraph 2 of this Code is the implementation of entrepreneurial or other professional activities in the case provided for in paragraph three of this Code, the object of taxation of insurance premiums is also recognized the income received by the payer of insurance premiums and determined in accordance with paragraph 9 of this Code.

4. Payments and other remunerations under civil law contracts, the subject of which is the transfer of ownership or other real rights to property (property rights), and contracts related to the transfer of property (property rights) for use, are not recognized as an object of taxation of insurance premiums, with the exception of copyright order agreements, agreements on the alienation of the exclusive right to the results of intellectual activity specified in subparagraphs 1 - 12 of paragraph 1 of Article 1225 of the Civil Code of the Russian Federation, publishing license agreements, license agreements on granting the right to use the results of intellectual activity specified in subparagraphs 1 - 12 paragraph 1 of Article 1225 of the Civil Code of the Russian Federation.

5. Payments and other remuneration in favor of individuals who are foreign citizens or stateless persons under employment contracts concluded with a Russian organization for work in its separate subdivision are not recognized as an object of taxation of insurance premiums for payers specified in this Code, location which is located outside the territory of the Russian Federation, payments and other remuneration calculated in favor of individuals who are foreign citizens or stateless persons in connection with their activities outside the territory of the Russian Federation within the framework of concluded civil law contracts, the subject of which are performance of work, provision of services.

6. Payments to volunteers (volunteers) as part of the execution of civil law contracts for reimbursement of expenses concluded in accordance with Article 17.1 of the Federal Law of August 11, 1995 N 135-ФЗ "On Charitable Activities and Volunteering (Volunteering)" are not recognized as an object of taxation of insurance premiums volunteers (volunteers), with the exception of food expenses in an amount exceeding the daily allowance provided for in paragraph 1 of Article 217 of this Code.

7. Payments to foreign citizens and stateless persons under employment contracts or under civil law contracts that are concluded with FIFA (Federation Internationale de Football Association) and the subject of which is the performance of work, the provision of services, as well as payments, are not recognized as the object of taxation of insurance contributions. produced by volunteers under civil law contracts that are concluded with FIFA, FIFA subsidiaries, the Organizing Committee "Russia-2018" and the subject of which is participation in events provided for by the Federal Law of June 7, 2013 N 108-FZ "On the preparation and holding in the Russian Federation of the 2018 FIFA World Cup, the 2017 FIFA Confederations Cup, the 2020 UEFA European Football Championship and amendments to certain legislative acts of the Russian Federation", to reimburse the expenses of volunteers in connection with the execution of these agreements in the form of payment of expenses for registration and issuance of visas, invitations and similar documents, payment for travel, accommodation, meals, sports equipment, training, communication services, transport support, linguistic support, souvenirs containing the symbols of the 2018 FIFA World Cup, the 2017 FIFA Confederations Cup, held in the Russian Federation .

8. Payments made up to December 31, 2020 inclusive to foreign citizens and stateless persons UEFA (Union of European Football Associations), UEFA subsidiaries, the Russian Football Union, local organizational structure, UEFA commercial partners, suppliers of goods are not recognized as an object of insurance premiums. (works, services) by UEFA and UEFA broadcasters as defined by the Federal Law "On the preparation and holding in the Russian Federation of the 2018 FIFA World Cup, the 2017 FIFA Confederations Cup, the 2020 UEFA European Football Championship and amending certain legislative acts of the Russian Federation", under employment contracts for the performance of work related to the preparations for and holding the UEFA European Football Championship 2020 in the Russian Federation, provided for by the said Federal Law, and civil law contracts, the subject of which is the performance of work (provision of services) related to

Article 421

1. The basis for calculating insurance premiums for the payers specified in paragraphs two and three of this Code is determined at the end of each calendar month as the sum of payments and other remunerations provided for by this Code, accrued separately in respect of each individual from the beginning of the billing period on an accrual basis, except for the amounts specified in this Code.

2. The basis for calculating insurance premiums for the payers specified in paragraph four of this Code is determined at the end of each calendar month as the amount of payments and other remunerations provided for in paragraph 2 of this Code, accrued separately in respect of each individual from the beginning of the billing period on an accrual basis, except for the amounts specified in this Code.

3. For the payers specified in this Code, the maximum base for calculating insurance premiums for compulsory pension insurance and the maximum base for calculating insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood are established. From the amounts of payments and other remuneration in favor of an individual exceeding the maximum amount of the base for calculating insurance premiums established for the relevant billing period, determined on an accrual basis from the beginning of the billing period, insurance premiums are not charged, unless otherwise provided by this chapter.

4. The maximum value of the base for calculating insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood is subject to annual indexation from January 1 of the corresponding year, based on the growth of average wages in the Russian Federation.

5. For the payers specified in this Code, for the period 2017 - 2021, the maximum value of the base for calculating insurance premiums for compulsory pension insurance is established taking into account the average wage in the Russian Federation determined for the corresponding year, increased twelve times, and the following applicable multiplying coefficients to it for the corresponding calendar year:

• in 2017 - 1.9;
• in 2018 - 2.0;
• in 2019 - 2.1;
• in 2020 - 2.2;
• in 2021 - 2.3.

The provision of this paragraph shall not apply when calculating insurance premiums for additional tariffs for mandatory pension insurance established by this Code, and insurance premiums for additional social security for members of flight crews of civil aviation aircraft, as well as certain categories of employees of coal industry organizations established by this Code.

The limit value of the base established in accordance with this paragraph for calculating insurance premiums for compulsory pension insurance from 2022 is subject to annual indexation from January 1 of the corresponding year, taking into account the growth of average wages in the Russian Federation.

6. The size of the corresponding limiting value of the base for calculating insurance premiums is established annually by the Government of the Russian Federation, taking into account paragraphs 3-5 of this article. The size of the maximum value of the base for calculating insurance premiums is rounded to the nearest thousand rubles. In this case, the amount of 500 rubles or more is rounded up to the full thousand rubles, and the amount of less than 500 rubles is discarded.

7. When making payments and other remuneration in kind in the form of goods (works, services), other property, the basis for calculating insurance premiums is determined as the cost of these goods (works, services), other property, calculated on the basis of their prices, determined in the manner similar to that provided for in Article 105.3 of this Code.

At the same time, the cost of such goods (works, services) includes the corresponding amount of value added tax, excises, and excludes partial payment by an individual for the cost of goods received by him, work performed for him, services rendered to him.

8. The amount of payments and other remunerations taken into account when calculating the base for calculating insurance premiums in the part related to the copyright order agreement, the agreement on the alienation of the exclusive right to the results of intellectual activity specified in subparagraphs 1 - 12 of paragraph 1 of Article 1225 of the Civil Code of the Russian Federation, publishing of a license agreement, a license agreement on granting the right to use the results of intellectual activity specified in subparagraphs 1 - 12 of paragraph 1 of Article 1225 of the Civil Code of the Russian Federation, is determined as the amount of income received under an author's order agreement, an agreement on the alienation of the exclusive right to the results of intellectual activity specified in subparagraphs 1 - 12 of paragraph 1 of Article 1225 of the Civil Code of the Russian Federation, a publishing license agreement, a license agreement on granting the right to use the results of intellectual activity specified in subparagraphs 1 - 12 paragraph 1 of Article 1225 of the Civil Code of the Russian Federation, reduced by the amount of actually incurred and documented expenses associated with the extraction of such income.

9. If the expenses specified in paragraph 8 of this article cannot be documented, they are deductible in the following amounts (as a percentage of the amount of accrued income):

1) for the creation of literary works, including for the theater, cinema, stage and circus - 20 percent;
2) for the creation of artistic and graphic works, photographic works for printing, works of architecture and design - 30 percent;
3) for the creation of works of sculpture, monumental and decorative painting, arts and crafts and design art, easel painting, theater and film decoration art and graphics, made in various techniques - 40 percent;
4) for the creation of audiovisual works (video, television and motion pictures), phonograms, messages on the air or via cable radio or television programs - 30 percent;
5) for the creation of musical stage works (operas, ballets, musical comedies), symphonic, choral, chamber works, works for a brass band, original music for film, television, video films and theatrical productions - 40 percent;
6) for the creation of other musical works, including works prepared for publication - 25 percent;
7) for the performance of works of literature and art - 20 percent;
8) for the creation of scientific works and developments, computer programs, databases - 20 percent;
9) for discoveries, breeding achievements, inventions, creation of utility models, industrial designs, production secrets (know-how), topologies of integrated circuits (percentage of the amount of income received in the first two years of use) - 30 percent.

10. When determining the basis for calculating insurance premiums, documented expenses cannot be taken into account simultaneously with expenses within the established norm.

Article 422. Amounts not subject to taxation of insurance premiums

1. The following are not subject to insurance premiums for the payers specified in this Code:

1) state benefits paid in accordance with the legislation of the Russian Federation, legislative acts of the constituent entities of the Russian Federation, decisions of representative bodies of local self-government, including unemployment benefits, as well as benefits and other types of compulsory insurance coverage for compulsory social insurance;

2) all types of compensation payments established by the legislation of the Russian Federation, legislative acts of the constituent entities of the Russian Federation, decisions of representative bodies of local self-government (within the limits established in accordance with the legislation of the Russian Federation), related to:

• with compensation for harm caused by injury or other damage to health;
• with free provision of living quarters, payment for living quarters and utilities, food and groceries, fuel or appropriate monetary compensation;
• with the payment of the cost and (or) the issuance of the due allowance in kind, as well as with the payment of monetary funds in return for this allowance;
• with payment for the cost of meals, sports equipment, equipment, sports and dress uniforms received by athletes and employees of physical culture and sports organizations for the training process and participation in sports competitions, as well as sports judges for participating in sports competitions;
• with the dismissal of employees, with the exception of compensation for unused vacation, the amount of payments in the form of severance pay and the average monthly earnings for the period of employment in the part exceeding in general three times the average monthly earnings or six times the average monthly earnings for employees dismissed from organizations located in regions of the Far North and equivalent areas, as well as compensation to the head, deputy heads and chief accountant of the organization in the part exceeding three times the average monthly salary;
• with reimbursement of expenses for professional training, retraining and advanced training of employees;
• with the expenses of an individual in connection with the performance of work, the provision of services under civil law contracts;
• with the employment of employees dismissed in connection with the implementation of measures to reduce the number or staff of employees, the reorganization or liquidation of the organization, in connection with the termination of activities by individuals as individual entrepreneurs, the termination of the powers of notaries engaged in private practice, and the termination of the status of a lawyer, as well as in connection with the termination of activities by other individuals whose professional activities in accordance with federal laws are subject to state registration and (or) licensing;
• with the performance of labor duties by an individual, including in connection with moving to work in another locality, with the exception of payments in cash for work with difficult, harmful and (or) dangerous working conditions, except for compensation payments in an amount equivalent to the cost of milk or other food products of equal value, payments in foreign currency in exchange for the daily allowance provided for by paragraph 1 of Article 217 of this Code, by Russian shipping companies to crew members of ships of foreign navigation, payments in foreign currency to the personnel of the crews of Russian aircraft operating international flights, as well as compensation payments for unused leave not related to the dismissal of employees;

3) the amount of one-time financial assistance provided by payers:

• individuals in connection with a natural disaster or other emergency in order to compensate for material damage caused to them or harm to their health, as well as individuals affected by terrorist acts on the territory of the Russian Federation;
• an employee in connection with the death of a member (members) of his family;
• employees (parents, adoptive parents, guardians) at birth (adoption (adoption) of a child, establishment of guardianship over a child, paid during the first year after birth (adoption (adoption), establishment of guardianship, but not more than 50,000 rubles for each child);

4) income (excluding wages of employees) received by members of duly registered family (tribal) communities of indigenous peoples of the North, Siberia and the Far East of the Russian Federation from the sale of products obtained as a result of their traditional types of trade;

5) the amount of insurance payments (contributions) for compulsory insurance of employees carried out by the payer in the manner established by the legislation of the Russian Federation, the amount of payments (contributions) of the payer under contracts of voluntary personal insurance of employees concluded for a period of at least one year, providing for the payment by insurers of medical expenses of these insured persons, amounts of payments (contributions) of the payer under contracts for the provision of medical services to employees concluded for a period of at least one year with medical organizations that have the appropriate licenses to carry out medical activities issued in accordance with the legislation of the Russian Federation, amounts of payments (contributions) of the payer under contracts of voluntary personal insurance of employees, concluded solely in the event of the death of the insured person and (or) causing harm to the health of the insured person, as well as the amount of the payer's pension contributions under agreements of non-state fixed pension provision;

6) the employer's contributions paid by the payer in accordance with the Federal Law of April 30, 2008 N 56-FZ "On additional insurance premiums for funded pensions and state support for the formation of pension savings", in the amount of paid contributions, but not more than 12,000 rubles per year based on each employee in whose favor the employer's contributions were paid;

7) the cost of the employee's travel to and from the place of use of the vacation and the cost of transporting luggage weighing up to 30 kilograms, as well as the cost of transporting non-working members of his family (husband, wife, minor children actually living with the employee) and the cost of transporting their luggage, paid by the payer of insurance contributions to persons working and living in the regions of the Far North and areas equivalent to them, in accordance with the legislation of the Russian Federation, legislative acts of the constituent entities of the Russian Federation, decisions of representative bodies of local self-government, labor contracts and (or) collective agreements. In the case of using a vacation outside the territory of the Russian Federation, the cost of travel or flight of an employee and non-working members of his family (including the cost of carrying luggage weighing up to 30 kilograms), calculated from the place of departure to the checkpoint across the State Border of the Russian Federation, is not subject to insurance premiums. including the international airport where the employee and non-working members of his family undergo border control at the checkpoint across the State Border of the Russian Federation;

8) amounts paid to individuals by election commissions, referendum commissions, as well as from the election funds of candidates for the position of the President of the Russian Federation, candidates for deputies of the State Duma, candidates for deputies of the legislative (representative) body of state power of a constituent entity of the Russian Federation, candidates for a position in other state body of the constituent entity of the Russian Federation provided for by the constitution, the charter of the constituent entity of the Russian Federation, elected directly by citizens, candidates for deputies of the representative body of the municipality, candidates for the position of head of the municipality, for another position provided for by the charter of the municipality and replaced through direct elections, electoral funds electoral associations, electoral funds of regional branches of political parties that are not electoral associations, from the funds of the referendum funds of the initiative group on holding a referendum of the Russian Federation, a referendum of a constituent entity of the Russian Federation, a local referendum, an initiative campaign group for a referendum of the Russian Federation, other groups of participants in a referendum of a constituent entity of the Russian Federation, a local referendum for the performance by these persons of work directly related to the conduct of election campaigns, referendum campaigns;

9) the cost of uniforms and uniforms issued to employees in accordance with the legislation of the Russian Federation, as well as civil servants of federal government bodies free of charge or with partial payment and remaining in their personal permanent use;

10) the cost of travel benefits provided by the legislation of the Russian Federation to certain categories of employees;

11) the amount of material assistance provided by employers to their employees, not exceeding 4,000 rubles per employee for the billing period;

12) the amount of payment for training employees in basic professional educational programs and additional professional programs;

13) amounts paid by payers to their employees to reimburse the costs of paying interest on loans (credits) for the acquisition and (or) construction of residential premises;

14) the amount of monetary allowance, food and clothing security and other payments received by military personnel, employees of internal affairs bodies, institutions and bodies of the penitentiary system, enforcement bodies of the Russian Federation, the federal fire service of the State Fire Service, customs authorities of the Russian Federation, persons in command the composition of federal courier communications bodies, by persons serving in the troops of the National Guard of the Russian Federation and having special police ranks, in connection with the performance of duties of military service and service in these troops, institutions and bodies in accordance with the legislation of the Russian Federation;

15) the amounts of payments and other remunerations under labor contracts and civil law contracts, including under contracts of author's order in favor of foreign citizens and stateless persons temporarily staying on the territory of the Russian Federation, with the exception of the amounts of payments and other remunerations in favor of such persons recognized by insured persons in accordance with federal laws on specific types of compulsory social insurance.

2. When payers pay expenses for business trips of employees both within the territory of the Russian Federation and outside the territory of the Russian Federation, the daily allowances provided for in paragraph 1 of Article 217 of this Code, as well as actually incurred and documented targeted expenses for travel to destinations and back, fees for airport services, commission fees, costs for travel to the airport or station at the points of departure, destination or transfers, baggage, costs for renting accommodation, costs for paying for communication services, fees for issuing (receiving ) and registration of an official foreign passport, fees for issuing (obtaining) visas, as well as the costs of exchanging cash or a check in a bank for cash foreign currency. A similar procedure for taxing insurance premiums applies to payments made by individuals who are in the power (administrative) subordination of the organization, as well as members of the board of directors or any similar body of the company arriving to participate in a meeting of the board of directors, board or other similar body of this company.

3. In addition to the payments specified in paragraphs 1 and 2 of this article, the base for calculating insurance premiums also does not include:

1) in terms of insurance premiums for compulsory pension insurance - the amount of monetary allowance (monthly monetary remuneration) and other payments received by prosecutors and investigators, as well as judges of federal courts and justices of the peace, payments and other remuneration made in favor of students in professional educational organizations , educational organizations of higher education for full-time education for activities carried out in student teams (included in the federal or regional register of youth and children's associations that enjoy state support) under labor contracts or under civil law contracts, the subject of which is the performance of work and (or ) service;

2) in terms of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood - any remuneration paid to individuals under civil law agreements, including under an author's order agreement, an agreement on the alienation of the exclusive right to the results of intellectual activity specified in subparagraphs 1 - 12 of paragraph 1 of Article 1225 of the Civil Code of the Russian Federation, a publishing license agreement, a license agreement on granting the right to use the results of intellectual activity specified in subparagraphs 1 - 12 of paragraph 1 of Article 1225 of the Civil Code of the Russian Federation;

3) the amounts of payments (remuneration) specified in paragraph 70 of Article 217 of this Code.

Article 423 Reporting period

1. The settlement period is a calendar year.

2. Reporting periods are the first quarter, half a year, nine months of a calendar year.

Article 424. Determining the date for making payments and other remuneration

The date of payment and other remuneration is determined as:

1) the day of accrual of payments and other remuneration in favor of the employee (an individual in whose favor payments and other remuneration are made) - for payments and other remuneration accrued by the payers specified in paragraphs two and three of this Code;

2) the day of making payments and other remuneration in favor of an individual - for the payers specified in paragraph four of this Code.

Article 425. Rates of insurance premiums

1. The insurance premium rate is the amount of the insurance premium per unit of measurement of the base for calculating insurance premiums, unless otherwise provided by this Chapter.

2. Tariffs of insurance premiums are established in the following amounts, unless otherwise provided by this chapter:

1) for compulsory pension insurance:

within the established marginal value of the base for calculating insurance premiums for this type of insurance - 22 percent;

over the established limit of the base for calculating insurance premiums for this type of insurance - 10 percent;

2) for compulsory social insurance in case of temporary disability and in connection with motherhood within the established limit of the base for calculating insurance premiums for this type of insurance - 2.9 percent;

for compulsory social insurance in case of temporary disability and in connection with motherhood in respect of payments and other remuneration in favor of foreign citizens and stateless persons temporarily residing in the Russian Federation (with the exception of highly qualified specialists in accordance with Federal Law of July 25, 2002 N 115 -FZ "On the legal status of foreign citizens in the Russian Federation"), within the established limit of the base for this type of insurance - 1.8 percent;

3) for compulsory health insurance - 5.1 percent.

Article 426

Article 427. Reduced rates of insurance premiums

1. Reduced rates of insurance premiums for payers specified in this Code are applied:

1) for business companies and business partnerships whose activities consist in the practical application (implementation) of the results of intellectual activity (programs for electronic computers, databases, inventions, utility models, industrial designs, breeding achievements, topologies of integrated circuits, production secrets (know -how), the exclusive rights to which belong to the founders, participants (including jointly with other persons) of such economic companies, participants in such economic partnerships - budgetary scientific institutions and autonomous scientific institutions or educational organizations of higher education, which are budgetary institutions, autonomous institutions;

2) for organizations and individual entrepreneurs that have concluded agreements with the management bodies of special economic zones on the implementation of technical and innovative activities and making payments to individuals working in a technical and innovative special economic zone or industrial and industrial special economic zone, for organizations and individual entrepreneurs, those who have entered into agreements on the implementation of tourist and recreational activities and making payments to individuals working in tourist and recreational special economic zones, united by the decision of the Government of the Russian Federation into a cluster;

3) for Russian organizations that carry out activities in the field of information technology, develop and implement the computer programs developed by them, databases on a tangible medium or in the form of an electronic document through communication channels, regardless of the type of contract and (or) provide services (perform work) for the development, adaptation, modification of computer programs, databases (software and information products of computer technology), install, test and maintain computer programs, databases;

4) for payers making payments and other remuneration to crew members of ships registered in the Russian International Register of Ships (with the exception of ships used for the storage and transshipment of oil, oil products in the seaports of the Russian Federation), for the performance of labor duties of a ship crew member, - in in relation to these payments and remunerations;

5) for organizations and individual entrepreneurs applying the simplified taxation system, whose main type of economic activity (classified on the basis of activity codes in accordance with the All-Russian Classifier of Economic Activities) are:

• food production;
• production of soft drinks, production of mineral waters and other bottled drinking waters;
• production of textile products;
• manufacture of wearing apparel;
• production of leather and leather products;
• woodworking and production of products from wood and cork, except for furniture, production of products from straw and materials for plaiting;
• production of paper and paper products;
• production of chemicals and chemical products;
• production of medicines and materials used for medical purposes;
• production of rubber and plastic products;
• production of other non-metallic mineral products;
• production of profiles by cold forming or bending;
• production of wire by cold drawing;
• production of finished metal products, except for machinery and equipment;
• production of computers, electronic and optical products;
• production of electrical equipment;
• production of machinery and equipment not included in other groups;
• production of motor vehicles, trailers and semi-trailers;
• production of other vehicles and equipment;
• furniture manufacture;
• production of musical instruments;
• production of sporting goods;
• production of games and toys;
• production of medical instruments and equipment;
• production of products not included in other groups;
• repair and installation of machinery and equipment;
• collection and treatment of wastewater;
• collection, processing and disposal of waste; processing of secondary raw materials;
• building;
• construction of engineering structures;
• construction specialized works;
• maintenance and repair of motor vehicles;
• retail trade in medicines in specialized stores (pharmacies);
• retail trade in products used for medical purposes, orthopedic products in specialized stores;
• activities of land and pipeline transport;
• activities of water transport;
• activities of air and space transport;
• warehousing and auxiliary transport activities;
• postal and courier activities;
• production of motion pictures, video films and television programs;
• activities in the field of television and radio broadcasting;
• activities in the field of telecommunications;
• development of computer software, consulting services in this area and other related services, with the exception of organizations and individual entrepreneurs specified in subparagraphs 2 and 3 of this paragraph;
• activities in the field of information technology, with the exception of organizations and individual entrepreneurs specified in subparagraphs 2 and 3 of this paragraph;
• management of real estate on a fee or contract basis;
• research and development;
• veterinary activities;
• activities of travel agencies and other organizations providing services in the field of tourism;
• activities for the maintenance of buildings and territories;
• education;
• health activities;
• residential care activities;
• provision of social services without provision of accommodation;
• activities of cultural and art institutions;
• activities of libraries, archives, museums and other cultural facilities;
• activities of sports facilities;
• activities of sports clubs;
• activity of fitness centers;
• other activities in the field of sports;
• repair of computers, personal and household items;
• activities for the provision of other personal services;

6) for taxpayers of a single tax on imputed income for certain types of activities - pharmacy organizations and individual entrepreneurs licensed for pharmaceutical activities - in relation to payments and remuneration made to individuals who, in accordance with Federal Law No. 323 of November 21, 2011 -FZ "On the fundamentals of protecting the health of citizens in the Russian Federation" have the right to engage in pharmaceutical activities or are allowed to carry out such activities;

7) for non-profit organizations (with the exception of state (municipal) institutions) registered in accordance with the procedure established by the legislation of the Russian Federation, applying the simplified taxation system and carrying out, in accordance with the constituent documents, activities in the field of social services for citizens, scientific research and development, education, healthcare, culture and art (activities of theatres, libraries, museums and archives) and mass sports (except professional);

8) for charitable organizations registered in accordance with the procedure established by the legislation of the Russian Federation and applying the simplified taxation system;

9) for individual entrepreneurs applying the patent system of taxation - in respect of payments and remuneration accrued in favor of individuals engaged in the type of economic activity specified in the patent (with the exception of individual entrepreneurs engaged in the types of entrepreneurial activities specified in subparagraphs 19, 45 - 48 paragraph 2 of Article 346.43 of this Code);

10) for organizations that have received the status of project participants for the implementation of research, development and commercialization of their results in accordance with the Federal Law of September 28, 2010 N 244-FZ "On the Skolkovo Innovation Center" or project participants in accordance with the Federal Law of July 29 2017 N 216-FZ "On innovative scientific and technological centers and on amendments to certain legislative acts of the Russian Federation";

11) for organizations and individual entrepreneurs that have received the status of a participant in a free economic zone in accordance with the Federal Law of November 29, 2014 N 377-FZ "On the development of the Republic of Crimea and the federal city of Sevastopol and the free economic zone in the territories of the Republic of Crimea and the city of federal significance Sevastopol" (hereinafter referred to as the participant of the free economic zone), in respect of payments and other remuneration in favor of individuals involved in the implementation of an investment project in the free economic zone, information about which is contained in the investment declaration that meets the requirements established by the Federal Law of November 29, 2014 of the year N 377-FZ "On the development of the Republic of Crimea and the federal city of Sevastopol and the free economic zone in the territories of the Republic of Crimea and the federal city of Sevastopol" (hereinafter referred to as individuals involved in the implementation of an investment project in the free economic zone).

For the purposes of this subparagraph, an individual engaged in the implementation of an investment project in a free economic zone is recognized as a person who has concluded an employment contract with a payer - a participant in the free economic zone, and his labor duties are directly related to the implementation of the investment project specified in the first paragraph of this subparagraph, in including the operation of fixed assets created as a result of the implementation of the investment project.

The list of jobs of individuals employed in the implementation of an investment project in the free economic zone is approved by the payer - a participant in the free economic zone in agreement with the governing bodies of the free economic zone at the location of such a payer;

12) for organizations and individual entrepreneurs who have received the status of a resident of a territory of advanced socio-economic development in accordance with the Federal Law of December 29, 2014 N 473-FZ "On territories of advanced socio-economic development in the Russian Federation" (hereinafter - a resident of the territory of advanced social and economic development - economic development);

13) for organizations and individual entrepreneurs who have received the status of a resident of the free port of Vladivostok in accordance with Federal Law No. 212-FZ of July 13, 2015 "On the Free Port of Vladivostok" (hereinafter referred to as a resident of the free port of Vladivostok);

14) for organizations included in the unified register of residents of the Special Economic Zone in the Kaliningrad Region in accordance with the Federal Law "On the Special Economic Zone in the Kaliningrad Region and on Amendments to Certain Legislative Acts of the Russian Federation". The payers specified in this subparagraph apply reduced rates of insurance premiums, taking into account the specifics established by paragraph 11 of this article;

15) for Russian organizations engaged in the production and sale of animated audiovisual products produced by them, regardless of the type of contract and (or) the provision of services (performance of work) for the creation of animated audiovisual products. For the purposes of this article, an animated audiovisual production means a film consisting of specially created and moving on the screen drawn or three-dimensional puppet images and objects, created, among other things, using computer graphics;

16) for payers who have received the status of a participant in a special administrative region in accordance with Federal Law No. 291-FZ of August 3, 2018 "On Special Administrative Regions in the Territories of the Kaliningrad Region and Primorsky Territory", making payments and other remuneration to crew members of ships registered in the Russian Open Register of Vessels by the said payers, for the performance of the labor duties of a ship's crew member, in respect of these payments and remunerations.

2. For the payers specified in paragraph 1 of this article, within the established limit of the base for calculating insurance premiums for the relevant type of insurance, the following reduced rates of insurance premiums are applied:

1) for the payers specified in subparagraphs 1 and 2 of paragraph 1 of this article:

• for compulsory pension insurance in 2017 - 8.0 percent, in 2018 - 13.0 percent, in 2019 - 20.0 percent;
• for compulsory social insurance in case of temporary disability and in connection with motherhood in 2017 - 2.0 percent, in 2018 - 2.9 percent, in 2019 - 2.9 percent;
• for compulsory health insurance in 2017 - 4.0 percent, in 2018 - 5.1 percent, in 2019 - 5.1 percent;

1.1) for the payers specified in subparagraph 3 of paragraph 1 of this article, during 2017 - 2023:

• for compulsory social insurance in case of temporary disability in respect of payments and other remuneration in favor of foreign citizens and stateless persons temporarily staying in the Russian Federation (with the exception of highly qualified specialists in accordance with the Federal Law of July 25, 2002 N 115-FZ "On the legal status of foreign citizens in the Russian Federation"), - 1.8 percent;

2) for the payers specified in subparagraph 4 of paragraph 1 of this article, the rates of insurance premiums for compulsory pension insurance, for compulsory social insurance in case of temporary disability and in connection with motherhood, for compulsory medical insurance during 2017-2027 are set at 0 percent;

3) for the payers specified in subparagraphs 5 - 9 of paragraph 1 of this article, during 2017 - 2018, the rates of insurance premiums for compulsory pension insurance are set at 20.0 percent, for compulsory social insurance in case of temporary disability and in connection with motherhood , for compulsory health insurance - 0 percent.

The insurance premium rates specified in this subparagraph apply to payers applying the simplified taxation system specified in subparagraph 5 of paragraph 1 of this article, if their income for the tax period does not exceed 79 million rubles.

For the payers specified in subparagraphs 7 and 8 of paragraph 1 of this article, during 2019 - 2024, the rates of insurance premiums for compulsory pension insurance are set at 20.0 percent, for compulsory social insurance in case of temporary disability and in connection with motherhood, at compulsory health insurance - 0 percent;

4) for the payers specified in subparagraph 10 of paragraph 1 of this article, the rates of insurance premiums for compulsory pension insurance are set at 14.0 percent, for compulsory social insurance in case of temporary disability and in connection with motherhood, for compulsory medical insurance - 0 percent ;

5) for the payers specified in subparagraphs 11-14 of paragraph 1 of this article, the rates of insurance premiums for compulsory pension insurance are set at 6.0 percent, for compulsory social insurance in case of temporary disability and in connection with motherhood - 1.5 percent, for compulsory health insurance - 0.1 percent;

6) for the payers specified in subparagraph 15 of paragraph 1 of this article, during 2018 - 2023:

• for mandatory pension insurance - 8.0 percent;
• for compulsory social insurance in case of temporary disability and in connection with motherhood - 2.0 percent;
• for compulsory social insurance in case of temporary disability in respect of payments and other remuneration in favor of foreign citizens and stateless persons temporarily staying in the Russian Federation (with the exception of highly qualified specialists in accordance with the Federal Law of July 25, 2002 N 115-FZ "On the legal status of foreign citizens in the Russian Federation"), - 1.8 percent;
• for compulsory health insurance - 4.0 percent;

7) for the payers specified in subparagraph 16 of paragraph 1 of this article, the rates of insurance premiums for compulsory pension insurance, for compulsory social insurance in case of temporary disability and in connection with motherhood, for compulsory medical insurance are set at 0 percent for the period until 2027 inclusive.

3. The reduced rates of insurance premiums established by paragraph 2 of this article shall be applied by the payers specified in paragraph 1 of this article, provided that the conditions provided for by paragraphs 4-12 of this article are met.

4. For the payers specified in subparagraph 1 of paragraph 1 of this article, it is necessary:

• implementation of research and development work and practical application (implementation) of the results of intellectual activity. Research and development work means work on the creation of new or improvement of manufactured products (goods, works, services), in particular invention;
• application of the simplified taxation system;
• entering into the register of registration of notifications on the establishment of business companies and business partnerships.

The register of accounting for notifications of the establishment of business companies and business partnerships is maintained by the federal executive body authorized by the Government of the Russian Federation and submitted to the tax authorities no later than the 1st day of the month following the reporting period, in the manner established by the federal executive body authorized to control and supervision in the field of taxes and fees.

If, following the results of the settlement (reporting) period in relation to the specified settlement (reporting) period, the organization does not fulfill the conditions established by this paragraph, such an organization is deprived of the right to apply the reduced rates of insurance premiums provided for in subparagraph 1 of paragraph 2 of this article, from the beginning of the settlement period , in which a non-compliance with the conditions specified in this paragraph is allowed.

5. For the payers specified in subparagraph 3 of paragraph 1 of this article, the conditions for the application of reduced rates of insurance premiums provided for in subparagraph 1.1 of paragraph 2 of this article are:

for newly created organizations:

• share of income from the sale of copies of computer programs, databases, the transfer of exclusive rights to computer programs, databases, the provision of rights to use computer programs, databases under license agreements, from the provision of services (performance of work) for the development, adaptation and modification of programs for computers, databases (software and information products of computer technology), as well as services (works) for installing, testing and maintaining these computer programs, databases based on the results of the reporting (calculation) period is at least 90 percent of the total income organizations for the specified period;

for organizations that are not newly created:

• obtaining a document on state accreditation of an organization operating in the field of information technology, in the manner established by the Government of the Russian Federation, or a certificate certifying the registration of an organization as a resident of a technology-innovative special economic zone or an industrial-production special economic zone;
• share of income from the sale of copies of computer programs, databases, the transfer of exclusive rights to computer programs, databases, the provision of rights to use computer programs, databases under license agreements, from the provision of services (performance of work) for the development, adaptation and modification of programs for computers, databases (software and information products of computer technology), as well as services (works) for installing, testing and maintaining these computer programs, databases based on the results of nine months of the year preceding the year the organization switched to paying insurance premiums at reduced the tariffs provided for in subparagraph 1.1 of paragraph 2 of this article is at least 90 percent of the total income of the organization for the specified period;
• the average number of employees, determined in the manner established by the federal executive body authorized in the field of statistics, for nine months of the year preceding the year the organization switches to paying insurance premiums at reduced rates, provided for in subparagraph 1.1 of paragraph 2 of this article, is at least seven people.

For the purposes of this paragraph, the amount of income is determined according to the tax records of the organization in accordance with Article 248 of this Code, while it does not include the income specified in paragraphs 2 and 11 of the second part of Article 250 of this Code.

If, following the results of the settlement (reporting) period, the organization does not fulfill at least one condition established by this paragraph, as well as in the event of deprivation of its state accreditation or the status of a resident of a technology-innovative special economic zone or an industrial-production special economic zone, such an organization is deprived the right to apply the rates of insurance premiums provided for in subparagraph 1.1 of paragraph 2 of this article, from the beginning of the billing period in which a non-compliance with the established conditions is allowed, or such an organization is deprived of state accreditation, or an entry has been made in the register of residents of a special economic zone on depriving the organization of the status of a resident of a technical and innovative special economic zone or industrial-production special economic zone.

Control over compliance with the requirements established by this paragraph is carried out, among other things, on the basis of reports submitted by organizations operating in the field of information technology in accordance with this Code.

6. For the payers referred to in subparagraph 5 of paragraph 1 of this article, the relevant type of economic activity provided for by this subparagraph is recognized as the main type of economic activity, provided that the share of income in connection with the implementation of this type of activity is at least 70 percent of the total income . The total amount of income is determined by summing up the income specified in this Code. If, following the results of the settlement (reporting) period, the main type of economic activity of the organization or individual entrepreneur specified in subparagraph 5 of paragraph 1 of this article does not correspond to the declared main type of economic activity, and also if the organization or individual entrepreneur exceeded the limitation on income specified in paragraph two of subparagraph 3 of paragraph 2 of this article, such an organization or such individual entrepreneur is deprived of the right to apply the insurance premium rates established by subparagraph 3 of paragraph 2 of this article from the beginning of the settlement (reporting) period in which this discrepancy was made, and the amount of insurance premiums recoverable and payable in the prescribed manner.

7. The payers specified in subparagraph 7 of paragraph 1 of this article apply the reduced rates of insurance premiums provided for in subparagraph 3 of paragraph 2 of this article, provided that, following the results of the year preceding the year of the transition of the organization to the payment of insurance premiums at such tariffs, at least 70 percent of the sum of all income of the organization for the specified period are in aggregate the following types of income:

• income in the form of targeted income for the maintenance of non-profit organizations and their statutory activities in accordance with subparagraph 7 of paragraph 1 of this article, determined in accordance with paragraph 2 of Article 251 of this Code (hereinafter referred to as targeted income);
• income in the form of grants received for carrying out activities in accordance with subparagraph 7 of paragraph 1 of this Article and determined in accordance with subparagraph 14 of paragraph 1 of Article 251 of this Code (hereinafter referred to as grants);
• income from the implementation of the types of economic activity specified in paragraphs forty-seventh, forty-eighth, fifty-first - fifty-ninth of subparagraph 5 of paragraph 1 of this article.

The total amount of income is determined by the payers specified in subparagraph 7 of paragraph 1 of this article by summing up the income indicated in paragraph 1 and subparagraph 1 of paragraph 1.1 of Article 346.15 of this Code. Control over compliance with the conditions established by this paragraph shall be carried out, among other things, on the basis of reports submitted by non-profit organizations in accordance with this Code.

Information on cases of non-compliance of the activities of a non-profit organization with the goals provided for by its constituent documents, identified as a result of control carried out by the federal executive body responsible for the development and implementation of state policy and legal regulation in the field of registration of non-profit organizations in accordance with Article 32 of the Federal Law dated January 12, 1996 N 7-FZ "On Non-Commercial Organizations", is submitted to the tax authorities in the form of an electronic document in the manner prescribed by the information exchange agreement.

When determining the amount of the organization's income, in order to verify the compliance of the organization with the conditions established by this paragraph, targeted revenues and grants received and not used by the organization based on the results of previous billing periods are taken into account.

8. The payers specified in subparagraph 8 of paragraph 1 of this article apply the reduced rates of insurance premiums provided for in subparagraph 3 of paragraph 2 of this article, provided:

• application of the simplified taxation system;
• compliance of the activities of the charitable organization with the goals provided for by its constituent documents.

Information on cases of non-compliance of the activities of a charitable organization with the goals provided for by its constituent documents, identified as a result of control carried out by the federal executive body responsible for the development and implementation of state policy and legal regulation in the field of registration of non-profit organizations in accordance with Article 32 of the Federal Law dated January 12, 1996 N 7-FZ "On Non-Commercial Organizations", is submitted to the tax authorities in the form of an electronic document in the manner prescribed by the information exchange agreement.

If, following the results of the settlement (reporting) period in relation to the specified period, the organization does not fulfill the conditions established by this paragraph, such an organization is deprived of the right to apply the reduced rates of insurance premiums provided for in subparagraph 3 of paragraph 2 of this article, from the beginning of the settlement period in which non-compliance with the conditions specified in this paragraph.

9. The payers specified in subparagraph 10 of paragraph 1 of this article shall apply the reduced rates of insurance premiums provided for in subparagraph 4 of paragraph 2 of this article within 10 years from the date of their receipt of the status of a participant in a project for the implementation of research, development and commercialization of their results in accordance with Federal Law No. 244-FZ of September 28, 2010 "On the Skolkovo Innovation Center" or a project participant in accordance with Federal Law No. 216-FZ of July 29, 2017 "On Innovative Science and Technology Centers and on Amending Certain Legislative Acts Russian Federation" (hereinafter - the project participant) starting from the 1st day of the month following the month in which they received the status of the project participant.

The reduced rates of insurance premiums provided for by subparagraph 4 of paragraph 2 of this article shall not apply to the project participant from the 1st day of the month following the month in which the total profit of the project participant exceeded 300 million rubles. The specified total amount of profit is calculated in accordance with Chapter 25 of this Code on an accrual basis starting from the 1st day of the year in which the annual volume of proceeds from the sale of goods (works, services, property rights) received by this project participant exceeded one billion rubles. Information on the acquisition and loss by organizations of the status of a project participant to the tax authorities is submitted by an organization recognized as a management company in accordance with Federal Law of September 28, 2010 N 244-FZ "On the Skolkovo Innovation Center" or Federal Law of July 29, 2017 N 216 -FZ "On Innovative Science and Technology Centers and on Amendments to Certain Legislative Acts of the Russian Federation", in the manner prescribed by the information exchange agreement.

For organizations that have lost the status of a project participant, the rates of insurance premiums specified in subparagraph 4 of paragraph 2 of this article shall not apply from the 1st day of the month in which the organization has lost the status of a project participant.

The amount of insurance premiums payable for the settlement (reporting) period in which the excess specified in the second paragraph of this paragraph occurred, or the payer of insurance premiums lost the status of a project participant, is subject to recovery and payment in the prescribed manner with the collection of the relevant amounts of penalties from the payer.

10. The payers specified in subparagraph 11 of paragraph 1 of this article shall apply the reduced rates of insurance premiums provided for in subparagraph 5 of paragraph 2 of this article within ten years from the date of obtaining the status of a participant in a free economic zone, starting from the 1st day of the month following the month in which they received such status.

The reduced rates of insurance premiums specified in subparagraph 5 of paragraph 2 of this article shall apply to participants in the free economic zone who have received such a status no later than within three years from the date of the establishment of the corresponding free economic zone.

For payers who have lost the status of a participant in a free economic zone, the reduced rates of insurance premiums provided for in subparagraph 5 of paragraph 2 of this article shall not apply from the 1st day of the month following the month in which they lost such status.

In the event of termination of the agreement on the conditions of activity in the free economic zone, by a court decision, the amount of insurance premiums is subject to recovery and payment without the corresponding penalties for the entire period of implementation of the investment project in the free economic zone. The amount of insurance premiums calculated without taking into account the rates of insurance premiums established by subparagraph 5 of paragraph 2 of this article shall be payable no later than the 15th day of the month following the month in which the agreement on the conditions of activity in the free economic zone was terminated.

10.1. The payers specified in subparagraphs 12 and 13 of paragraph 1 of this article shall apply the reduced rates of insurance premiums provided for in subparagraph 5 of paragraph 2 of this article within ten years from the date of obtaining the status of a resident of the territory of rapid socio-economic development or the status of a resident of the free port of Vladivostok, starting from the 1st day of the month following the month in which they received the corresponding status.

Reduced rates of insurance premiums are applied by payers exclusively in relation to the base for calculating insurance premiums, determined in relation to individuals employed in new jobs. For the purposes of this paragraph, a new workplace means a place created for the first time by a resident of the territory of rapid socio-economic development or a resident of the free port of Vladivostok in the performance of an agreement on the implementation of activities concluded in accordance with Federal Law No. priority socio-economic development in the Russian Federation" or Federal Law No. 212-FZ of July 13, 2015 "On the Free Port of Vladivostok" (hereinafter referred to in this paragraph as the agreement on the implementation of activities). At the same time, an individual employed at a new workplace is a person who has concluded an employment contract with a resident of the territory of rapid socio-economic development or a resident of the free port of Vladivostok and whose labor duties are directly related to the execution of an agreement on the implementation of activities, including the operation of facilities fixed assets created as a result of the execution of an agreement on the implementation of activities.

The federal executive body that, in accordance with Federal Law No. 212-FZ of July 13, 2015 "On the Free Port of Vladivostok", maintains the register of residents of the Free Port of Vladivostok, an organization recognized as a management company in accordance with Federal Law No. 473 of December 29, 2014 -FZ "On Territories of Advanced Socio-Economic Development in the Russian Federation", a federal executive body authorized by the Government of the Russian Federation in accordance with Part 6 of Article 34 of Federal Law No. 473-FZ of December 29, 2014 "On Territories of Advanced Socio-Economic Development" in the Russian Federation", submit to the tax authorities, in the manner specified in the information exchange agreement, information on the receipt and loss by the payer of insurance premiums of the status of a resident of the territory of advanced socio-economic development or the status of a resident of the free port of Vladivostok, as well as information on changes change of the payer's list of jobs related to new jobs.

For payers who have lost the status of a resident of the territory of rapid socio-economic development or the status of a resident of the free port of Vladivostok, the reduced rates of insurance premiums provided for in subparagraph 5 of paragraph 2 of this article shall not apply from the 1st day of the month following the month in which they lost corresponding status.

The reduced rates of insurance premiums specified in subparagraph 5 of paragraph 2 of this article shall apply to a resident of a territory of rapid socio-economic development (with the exception of a resident of a territory of rapid socio-economic development located on the territory of the Far Eastern Federal District), who received such status no later than in within three years from the date of creation of the corresponding territory of advanced social and economic development.

The reduced rates of insurance premiums specified in subparagraph 5 of paragraph 2 of this article are applied to a resident of the territory of rapid socio-economic development located in the territory of the Far Eastern Federal District, a resident of the free port of Vladivostok, who received the appropriate status no later than December 31, 2025, provided that that the volume of investment in accordance with the agreement on the implementation of activities is not less than:

• 500 thousand rubles - for a resident of the territory of advanced socio-economic development, located on the territory of the Far Eastern Federal District;
• 5 million rubles - for a resident of the free port of Vladivostok.

11. The reduced rates of insurance premiums established by subparagraph 5 of paragraph 2 of this article (hereinafter in this paragraph - reduced tariffs) for the payers specified in subparagraph 14 of paragraph 1 of this article (hereinafter in this paragraph - payers) are applied subject to the following features:

1) reduced tariffs are applied by payers included in the unified register of residents of the Special Economic Zone in the Kaliningrad Region (hereinafter in this paragraph - the register) in the period from January 1, 2018 to December 31, 2022 inclusive;
2) reduced tariffs are applied by payers within seven years starting from the 1st day of the month following the month in which such payer was included in the register, unless otherwise provided by subparagraph 3 of this paragraph;
3) the deadline for the application of reduced tariffs for payers is set until December 31, 2025;
4) in case of exclusion of payers from the register, reduced tariffs are not applied from the 1st day of the month following the month in which the payers were excluded from the register;
5) reduced tariffs are applied by payers exclusively in relation to the base for calculating insurance premiums, determined in relation to individuals employed in new jobs. For the purposes of this subparagraph, a new workplace is understood to mean a place created for the first time by organizations included in the register during the implementation of an investment project on the territory of the Special Economic Zone in the Kaliningrad Region (hereinafter in this subparagraph - a new workplace). At the same time, an individual employed at a new workplace is recognized as a person who has concluded an employment contract with an organization included in the register, and his labor duties are directly related to the implementation of the specified investment project, including the operation of fixed assets created as a result of the implementation of the investment project. project. The list of jobs of payers related to new jobs is approved by payers before the start of application of reduced rates of insurance premiums to individuals employed in new jobs in agreement with the administration of the Special Economic Zone in the Kaliningrad Region and the tax authority at the location of the payers.

12. For the payers specified in subparagraph 15 of paragraph 1 of this article, the conditions for the application of reduced rates of insurance premiums provided for in subparagraph 6 of paragraph 2 of this article are:

1) for newly created organizations:

• the share of income from the sale of copies of animated audiovisual products, the transfer of exclusive rights to animated audiovisual products, the granting of rights to use animated audiovisual products under license agreements, from the provision of services (performance of work) for the creation of animated audiovisual products, as well as from receipts of funds in the form of subsidies and (or) budget allocations within the framework of targeted financing received from the federal budget, the budgets of the constituent entities of the Russian Federation, local budgets provided for the production, promotion, rental and display of animated audiovisual products, according to the results of the settlement (reporting) period, is at least 90 percent in the amount all income of the organization for the specified period;
• the average number of employees for the settlement (reporting) period is at least seven people;

2) for organizations that are not newly created:

• the share of income from the sale of copies of animated audiovisual products, the transfer of exclusive rights to animated audiovisual products, the granting of rights to use animated audiovisual products under license agreements, from the provision of services (performance of work) for the creation of animated audiovisual products, as well as from receipts of funds in the form of subsidies and (or) budget allocations within the framework of targeted funding received from the federal budget, the budgets of the constituent entities of the Russian Federation, local budgets provided for the production, promotion, rental and display of animated audiovisual products, based on the results of nine months of the year preceding the year the organization switched to paying insurance premiums at reduced rates, provided for in subparagraph 6 of paragraph 2 of this article, is at least 90 percent of the total income of the organization for the specified period;
• receipt of a document confirming that the payer is in the register of organizations engaged in the production of animated audiovisual products and (or) the provision of services (performance of work) for the creation of animated audiovisual products. The form of this document is approved by the federal executive body responsible for the development of state policy and legal regulation in the field of cinematography;
• the average number of employees, determined in the manner established by the federal executive body authorized in the field of statistics, for nine months of the year preceding the year the organization switches to paying insurance premiums at reduced rates, provided for in subparagraph 6 of paragraph 2 of this article, is at least seven people.

13. The register of organizations engaged in the production of animated audiovisual products and (or) the provision of services (performance of work) for the creation of animated audiovisual products is maintained in order to implement the provisions of subparagraph 6 of paragraph 2 of this article.

The register of organizations engaged in the production of animated audiovisual products and (or) the provision of services (performance of work) for the creation of animated audiovisual products is maintained by the federal executive body responsible for developing state policy and legal regulation in the field of cinematography, in the manner established by it.

Information about the location of an organization engaged in the production of animated audiovisual products and (or) the provision of services (performance of work) for the creation of animated audiovisual products in the specified register is submitted to the tax authorities by the federal executive body that performs the functions of developing state policy and legal regulation in in the field of cinematography, in electronic form in the manner prescribed by the agreement on information exchange. The specified information is submitted to the tax authorities no later than the 1st day of the month following the settlement (reporting) period.

For the purposes of paragraph 12 of this article, the amount of income is determined in accordance with Article 248 of this Code according to the tax records of an organization engaged in the production of animated audiovisual products and (or) the provision of services (performance of work) for the creation of animated audiovisual products.

If, following the results of the settlement (reporting) period, the specified organization does not fulfill at least one condition established by paragraph 12 of this article, as well as in the event of its exclusion from the register of organizations engaged in the production of animated audiovisual products and (or) the provision of services (performance of work ) for the creation of animated audiovisual products, the specified organization is deprived of the right to apply the rates of insurance premiums provided for in subparagraph 6 of paragraph 2 of this article, from the beginning of the billing period in which the non-compliance with the established conditions was admitted or there was an exception from this register.

The list of documents required for inclusion of an organization in the register of organizations engaged in the production of animated audiovisual products and (or) the provision of services (performance of work) for the creation of animated audiovisual products, the procedure for their submission, as well as the procedure and grounds for inclusion (exclusion) of these organizations in the register of organizations , engaged in the production of animated audiovisual products and (or) the provision of services (performance of work) for the creation of animated audiovisual products, are approved by the federal executive body responsible for the development of state policy and legal regulation in the field of cinematography.

Control over compliance with the requirements established by paragraph 12 of this article is carried out, among other things, on the basis of reports submitted by organizations engaged in the production of animated audiovisual products and (or) the provision of services (performance of work) for the creation of animated audiovisual products, in accordance with this Code.

Article 428. Additional rates of insurance premiums for certain categories of payers

1. For the payers specified in this Code, in respect of payments and other remuneration in favor of individuals employed in the types of work specified in clause 1 of part 1 of Article 30 of Federal Law No. 400-FZ of December 28, 2013 "On Insurance Pensions" , an additional rate of insurance premiums for compulsory pension insurance in the amount of 9 percent is applied (except for the cases provided for in paragraph 3 of this article).

2. For the payers specified in this Code, in respect of payments and other remuneration in favor of individuals employed in the types of work specified in paragraphs 2 - 18 of Part 1 of Article 30 of the Federal Law of December 28, 2013 N 400-FZ "On insurance pensions", an additional rate of insurance premiums for compulsory pension insurance in the amount of 6 percent is applied (except for the cases provided for in paragraph 3 of this article).

3. For the payers specified in paragraphs 1 and 2 of this article, depending on the class of working conditions established by the results of a special assessment of working conditions carried out in the manner prescribed by the legislation of the Russian Federation instead of the additional rates of insurance premiums established in paragraphs 1 and 2 of this article The following additional rates of insurance premiums for compulsory pension insurance are applied:

Article 429

1. With regard to payments and other remuneration accrued in favor of members of flight crews of civil aviation aircraft recognized as an object of taxation of insurance premiums in accordance with this Code, the rate of insurance premiums for additional social security of these employees in the amount of 14 percent is applied.

2. With respect to payments and other remuneration accrued in favor of employees directly employed full-time in underground and open-cast mining (including personnel of mine rescue units) in the extraction of coal and shale and in the construction of mines, and employees of leading professions - longwall miners , drifters, jackhammers, drivers of mining machines recognized as the object of taxation of insurance premiums in accordance with this Code, the rate of insurance premiums for additional social security of these workers in the amount of 6.7 percent is applied.

3. Lists of payers applying the rate of insurance premiums for additional social security for members of flight crews of civil aviation aircraft, as well as certain categories of employees of coal industry organizations, are established in the manner prescribed by Federal Law No. 155-FZ of November 27, 2001 "On additional social providing for members of flight crews of civil aviation aircraft" and the Federal Law of May 10, 2010 N 84-FZ "On Additional Social Security for Certain Categories of Employees of Coal Industry Organizations", respectively.

Article 430

1. The payers specified in subparagraph 2 of this Code shall pay:

1) insurance premiums for compulsory pension insurance in the amount determined in the following order, unless otherwise provided by this article:

• i if the amount of the payer's income for the billing period does not exceed 300,000 rubles, - in a fixed amount of 26,545 rubles for the billing period of 2018, 29,354 rubles for the billing period of 2019, 32,448 rubles for the billing period of 2020;
• if the amount of the payer's income for the billing period exceeds 300,000 rubles - in a fixed amount of 26,545 rubles for the billing period of 2018 (29,354 rubles for the billing period of 2019, 32,448 rubles for the billing period of 2020) plus 1.0 percent of the payer's income exceeding 300,000 rubles for the billing period.

At the same time, the amount of insurance premiums for mandatory pension insurance for the billing period cannot be more than eight times the fixed amount of insurance premiums for mandatory pension insurance, established by the second paragraph of this subparagraph;

2) insurance premiums for compulsory health insurance in a fixed amount of 5,840 rubles for the billing period of 2018, 6,884 rubles for the billing period of 2019 and 8,426 rubles for the billing period of 2020.

2. The heads of peasant (farm) farms pay insurance premiums for compulsory pension insurance and compulsory health insurance for themselves and for each member of the peasant (farm) farm.

At the same time, the amount of insurance premiums for compulsory pension insurance as a whole for a peasant (farm) economy is determined as the product of a fixed amount of 26,545 rubles for the billing period of 2018, 29,354 rubles for the billing period of 2019, 32,448 rubles for the billing period of 2020 , and the number of all members of the peasant (farm) economy, including the head of the peasant (farm) economy.

The amount of insurance premiums for compulsory health insurance as a whole for the peasant (farm) economy is determined for the billing period as the product of a fixed amount of insurance premiums amounting to 5,840 rubles for the billing period of 2018, 6,884 rubles for the billing period of 2019, 8,426 rubles for the billing period period of 2020, and the number of all members of the peasant (farm) household, including the head of the peasant (farm) household.

3. If payers begin to carry out entrepreneurial or other professional activities during the billing period, the fixed amount of insurance premiums payable by them for this billing period is determined in proportion to the number of calendar months starting from the calendar month of the beginning of the activity. For an incomplete month of activity, the fixed amount of insurance premiums is determined in proportion to the number of calendar days of this month.

4. For the purpose of implementing paragraph 3 of this article, the calendar month of the commencement of activities is recognized:

1) for an individual entrepreneur, the calendar month in which his state registration as an individual entrepreneur was made;

2) for a lawyer, mediator, notary engaged in private practice, insolvency practitioner, appraiser, patent attorney and other persons engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation - the calendar month in which the lawyer, notary engaged in private practice, insolvency practitioner An appraiser, patent attorney, mediator and other persons engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation, engaged in private practice, are registered with the tax authority.

5. If payers cease to carry out entrepreneurial or other professional activities during the billing period, the corresponding fixed amount of insurance premiums payable by them for this billing period is determined in proportion to the number of calendar months for the month in which the state registration of an individual as an individual entrepreneur became invalid , or a lawyer, a notary engaged in private practice, an arbitration manager, an appraiser engaged in private practice, a patent attorney, a mediator and other persons engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation, are deregistered with the tax authorities.

For an incomplete month of activity, the corresponding fixed amount of insurance premiums is determined in proportion to the number of calendar days of this month from the date of state registration of the termination of activity by an individual as an individual entrepreneur, the date of deregistration with the tax authorities of a lawyer, notary engaged in private practice, arbitration manager, appraiser, mediator , a patent attorney and other persons engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation, inclusive.

6. The payers specified in subparagraph 2 of this Code do not calculate and pay insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood.

7. The payers specified in subparagraph 2 of this Code do not calculate and pay insurance premiums for compulsory pension insurance and compulsory medical insurance:

• for the periods specified in paragraphs 1 (in terms of military service on conscription), 3, 6 - 8 of part 1 of Article 12 of the Federal Law of December 28, 2013 N 400-FZ "On Insurance Pensions", during which they did not carry out the relevant activities , provided that they submit to the tax authority at the place of registration an application for exemption from payment of insurance premiums and supporting documents;
• for the periods in which the status of a lawyer is suspended, subject to the submission to the tax authority at the place of registration of an application for exemption from payment of insurance premiums.

8. If during the billing period the payers entitled to exemption from payment of insurance premiums on the basis of paragraph 7 of this article carried out the relevant activity, such payers shall pay insurance premiums for compulsory pension insurance and compulsory medical insurance in the appropriate amounts in proportion to the number of calendar months during which they carried out the specified activity.

For an incomplete month of activity, the corresponding fixed amount of insurance premiums is determined in proportion to the number of calendar days of this month during which the payer carried out the specified activity.

9. For the purposes of applying the provisions of paragraph 1 of this Article, income shall be accounted for as follows:

1) for payers paying personal income tax - in accordance with Article 210 of this Code (in terms of income from entrepreneurial and (or) other professional activities);

2) for payers applying the system of taxation for agricultural producers (agricultural tax) - in accordance with paragraph 1 of Article 346.5 of this Code;

3) for payers applying the simplified taxation system - in accordance with Article 346.15 of this Code;

4) for payers paying tax on imputed income for certain types of activities - in accordance with Article 346.29 of this Code;

5) for payers applying the patent system of taxation - in accordance with and 346.51 of this Code;

6) for payers applying more than one taxation regime - taxable income from activities is summed up.

Article 431

1. During the billing period following the results of each calendar month, payers calculate and pay insurance premiums based on the basis for calculating insurance premiums from the beginning of the billing period until the end of the corresponding calendar month and the rates of insurance premiums minus the amounts of insurance premiums calculated from the beginning of the billing period to previous calendar month inclusive.

2. The amount of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood is reduced by payers of insurance premiums by the amount of their expenses for the payment of insurance coverage for the specified type of compulsory social insurance in accordance with the legislation of the Russian Federation.

3. The amount of insurance premiums calculated for payment for a calendar month shall be payable no later than the 15th day of the next calendar month.

4. Payers are obliged to keep records of the amounts of accrued payments and other remuneration (with the exception of the amounts of insurance premiums referred to in subparagraph 3 of paragraph 3, relating to them, in respect of each individual in whose favor payments were made.

5. The amount of insurance premiums to be transferred is calculated in rubles and kopecks.

6. The amount of insurance premiums is calculated and paid by the payers of insurance premiums specified in this Code, separately in relation to insurance premiums for compulsory pension insurance, insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood, insurance premiums for compulsory medical insurance.

7. Payers specified in this Code (with the exception of individuals making payments specified in subparagraph 3 of paragraph 3 of this Code) submit a calculation of insurance premiums no later than the 30th day of the month following the settlement (reporting) period, in the tax body at the location of the organization and at the location of separate subdivisions of the organization for which the organization has opened bank accounts and which accrue and make payments and other remuneration in favor of individuals, at the place of residence of the individual making payments and other remuneration to individuals.

In the event that in the calculation submitted by the payer, information for each individual on the amount of payments and other remuneration in favor of individuals, the basis for calculating insurance premiums for mandatory pension insurance within the established limit, the amount of insurance premiums for mandatory pension insurance calculated on the basis of the base for calculating insurance premiums for mandatory pension insurance not exceeding the limit, the basis for calculating insurance premiums for mandatory pension insurance at an additional rate, the amount of insurance premiums for mandatory pension insurance at an additional rate for the settlement (reporting) period and (or) for each of the last three months of the settlement (reporting) period contain errors, and also if in the calculation submitted by the payer the sums of the same indicators for all individuals do not correspond to the same indicators for the payer of insurance premiums as a whole and (or) in the calculation false personal data identifying insured individuals, such calculation is considered not submitted, about which the payer is notified no later than the day following the day of receipt of the calculation in electronic form (10 days following the day of receipt of the calculation on paper).

Within five days from the date of sending the notification specified in paragraph two of this paragraph in electronic form (ten days from the date of sending such a notification on paper), the payer of insurance premiums is obliged to submit a calculation in which the specified discrepancy is eliminated. In this case, the date of submission of the specified calculation shall be the date of submission of the calculation recognized initially as not submitted.

8. Verification of the correctness of the declared expenses for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood is carried out by the territorial bodies of the Social Insurance Fund of the Russian Federation in accordance with the Federal Law of December 29, 2006 N 255-ФЗ "On Compulsory Social Insurance in case of temporary disability and in connection with motherhood.

Copies of decisions on the allocation (refusal to allocate) funds for the implementation (reimbursement) of the insured's expenses for the payment of insurance coverage, on the non-acceptance of offsetting the costs of paying insurance coverage, as well as information on the cancellation (change) of these decisions by a higher authority of the territorial authority of the Social Insurance Fund of the Russian Federation Federation or the court is sent by the territorial body of the Social Insurance Fund of the Russian Federation to the tax authority within three days from the date of the adoption of the relevant decision by the body of the Social Insurance Fund of the Russian Federation (the superior body of the territorial body of the Social Insurance Fund of the Russian Federation or the court).

The procedure for the submission by the territorial bodies of the Social Insurance Fund of the Russian Federation of decisions that have entered into force on the verifications of the correctness of expenses for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood, as well as information on the cancellation (change) of these decisions by a higher body of the territorial body The Social Insurance Fund of the Russian Federation or the court to the tax authorities is determined by agreement of the interacting parties.

9. If, following the results of the settlement (reporting) period, the amount of expenses incurred by the payer for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood (net of funds allocated to the insured by the territorial body of the Social Insurance Fund of the Russian Federation in the settlement (reporting) period for the payment of insurance coverage) exceeds the total amount of calculated insurance premiums for compulsory social insurance in case of temporary disability and in connection with maternity, the resulting difference is subject to offset by the tax authority against future payments for compulsory social insurance in case of temporary disability and in connection with maternity for on the basis of confirmation received from the territorial body of the Social Insurance Fund of the Russian Federation of the expenses declared by the payer for the payment of insurance coverage for the relevant settlement (reporting) period or reimbursement yu territorial bodies of the Social Insurance Fund of the Russian Federation in accordance with the procedure established by the Federal Law of December 29, 2006 N 255-FZ "On Compulsory Social Insurance in Case of Temporary Disability and in Connection with Motherhood".

10. Payers whose number of individuals in whose favor payments and other remunerations are accrued exceeds 10 people for the settlement (reporting) period, as well as newly created (including as a result of reorganization) organizations whose number of these individuals exceeds this limit, submit the calculations specified in paragraph 7 of this article to the tax authority in electronic form using an enhanced qualified electronic signature via telecommunication channels. Payers and newly created organizations (including as a result of reorganization), in which the number of individuals in whose favor payments and other remuneration are accrued for the settlement (reporting) period is 10 people or less, are entitled to submit the calculations specified in paragraph 7 of this article, in electronic form in accordance with the requirements of this paragraph.

11. Payment of insurance premiums and submission of calculations for insurance premiums are made by organizations at their location and at the location of separate divisions of the organization for which the organization has opened bank accounts and which accrue and make payments and other remuneration in favor of individuals (hereinafter in this article - separate subdivisions), unless otherwise provided by paragraph 14 of this article.

12. The amount of insurance premiums payable at the location of a separate subdivision is determined based on the size of the base for calculating insurance premiums related to this separate subdivision.

13. The amount of insurance premiums payable at the location of the organization, which includes separate subdivisions, is determined as the difference between the total amount of insurance premiums payable by the organization as a whole and the total amount of insurance premiums payable at the location of separate subdivisions.

14. If the organization has separate subdivisions located outside the territory of the Russian Federation, the payment of insurance premiums, as well as the submission of calculations for insurance premiums for such separate subdivisions, is carried out by the organization at its location.

15. In the event of termination of the organization's activities in connection with its liquidation or termination by an individual of activities as an individual entrepreneur before the end of the billing period, the payers specified in paragraphs two and three of this Code are obliged, respectively, until the preparation of the interim liquidation balance sheet or until the day of submission to the registering authority applications for state registration of the termination by an individual of activity as an individual entrepreneur, submit to the tax authority a calculation of insurance premiums for the period from the beginning of the calculation period to the day of submission of the specified calculation, inclusive.

The difference between the amount of insurance premiums payable in accordance with the said calculation and the amounts of insurance premiums paid by payers from the beginning of the settlement period shall be payable within 15 calendar days from the date of submission of such calculation or returned to the payer in accordance with Article 78 of this Code.

16. Calculation data on insurance premiums on calculated insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood and on the amounts of payers' expenses for insurance coverage payments are sent by the tax authority no later than five days from the date of their receipt in electronic form and no later than ten days from the date of their receipt on paper to the relevant territorial body of the Social Insurance Fund of the Russian Federation to verify the correctness of the payer's expenses for the payment of insurance coverage.

Article 432

1. The calculation of the amount of insurance premiums payable for the billing period by the payers specified in subparagraph 2 of this Code shall be made by them independently in accordance with this Code, unless otherwise provided by this article.

2. The amounts of insurance premiums are calculated by payers separately in respect of insurance premiums for compulsory pension insurance and insurance premiums for compulsory medical insurance.

The amounts of insurance premiums for the billing period shall be paid by payers no later than December 31 of the current calendar year, unless otherwise provided by this article. Insurance premiums calculated from the amount of the payer's income exceeding 300,000 rubles for the billing period are paid by the payer no later than July 1 of the year following the expired billing period.

In case of non-payment (incomplete payment) of insurance premiums by the payers specified in subparagraph 2 of this Code, within the period established by paragraph two of this paragraph, the tax authority determines, in accordance with this Code, the amount of insurance premiums payable for the billing period by such payers.

If the amount of insurance premiums determined by the tax authority in accordance with the second paragraph of this paragraph exceeds the amount of insurance premiums actually paid by the payer for the billing period, the tax authority identifies, in the manner prescribed by this Code, the arrears in insurance premiums.

3. Heads of peasant (farm) farms submit to the tax authority at the place of registration the calculation of insurance premiums before January 30 of the calendar year following the expired billing period.

4. Individuals who terminated their activity as the head of a peasant (farm) economy before the end of the billing period are obliged, no later than 15 calendar days from the date of state registration of the termination of activity by an individual as the head of a peasant (farm) economy, to submit a calculation to the tax authority at the place of registration for insurance premiums for the period from the beginning of the billing period to the date of state registration of the termination by an individual of his activity as the head of a peasant (farm) economy, inclusive. The amount of insurance premiums payable in accordance with the specified calculation shall be payable within 15 calendar days from the date of submission of such calculation.

5. In the event of termination by an individual of the activities of an individual entrepreneur, termination of the status of a lawyer, dismissal of a notary engaged in private practice, termination of membership of an arbitration manager, appraiser engaged in private practice in the relevant self-regulatory organization, exclusion of a patent attorney engaged in private practice from the Register patent attorneys of the Russian Federation, termination of private practice by an appraiser, patent attorney, termination of the activity of a mediator, other persons engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation, payment of insurance premiums by such payers is carried out no later than 15 calendar days from the date of deregistration with the tax authority an individual entrepreneur, a lawyer, a notary in private practice, an arbitration manager, an appraiser in private practice, a patent attorney, a mediator, as well as withdrawal from registration with the tax authority of an individual who is not an individual entrepreneur as a payer of insurance premiums.

President of the Russian Federation V. PUTIN
Moscow Kremlin
August 5, 2000
No. 117-FZ

The supervisory authority has additionally assessed contributions for the payment of a medical examination

The supervisory authority accrued additional contributions to compensate for expenses when using the employee's personal property

The supervisory authority accrued additional contributions for payments to a seconded worker

The supervisory authority assessed additional contributions for the cost of food for employees

The supervisory authority accrued additional contributions to the allowance (compensation) paid in connection with the dismissal

See all situations related to art. 420 Tax Code of the Russian Federation

1. The object of taxation of insurance premiums for the payers specified in paragraphs two and three of subparagraph 1 of paragraph 1 of Article 419 of this Code, unless otherwise provided by this article, are payments and other remuneration in favor of individuals subject to compulsory social insurance in accordance with federal laws on specific types of compulsory social insurance (with the exception of remuneration paid to persons specified in this Code):

3) under agreements on the alienation of the exclusive right to the results of intellectual activity specified in subparagraphs 1 - 12 of paragraph 1 of Article 1225 of the Civil Code of the Russian Federation, publishing license agreements, license agreements on granting the right to use the results of intellectual activity specified in subparagraphs 1 - 12 of paragraph 1 Article 1225 of the Civil Code of the Russian Federation, including remuneration accrued by rights management organizations on a collective basis in favor of authors of works under agreements concluded with users.

2. The object of taxation of insurance premiums for the payers specified in paragraph four of subparagraph 1 of paragraph 1 of Article 419 of this Code is recognized as payments and other remuneration under labor contracts (contracts) and under civil law contracts, the subject of which is the performance of work, the provision of services in favor of individuals (with the exception of remuneration paid to persons specified in subparagraph 2 of paragraph 1 of Article 419 of this Code).

3. The object of taxation of insurance premiums for the payers specified in subparagraph 2 of paragraph 1 of Article 419 of this Code is the implementation of entrepreneurial or other professional activities in the case provided for in paragraph three of subparagraph 1 of paragraph 1 of Article 430 of this Code, the object of taxation of insurance premiums is also recognized as income, received by the payer of insurance premiums and determined in accordance with paragraph 9 of Article 430 of this Code.

(see text in previous edition)

4. Payments and other remunerations under civil law contracts, the subject of which is the transfer of ownership or other real rights to property (property rights), and contracts related to the transfer of property (property rights) for use, are not recognized as an object of taxation of insurance premiums, with the exception of copyright order agreements, agreements on the alienation of the exclusive right to the results of intellectual activity specified in subparagraphs 1 - 12 of paragraph 1 of Article 1225 of the Civil Code of the Russian Federation, publishing license agreements, license agreements on granting the right to use the results of intellectual activity specified in subparagraphs 1 - 12 paragraph 1 of Article 1225 of the Civil Code of the Russian Federation.

(see text in previous edition)

5. Payments and other remuneration in favor of individuals who are foreign citizens or stateless persons under labor contracts concluded with a Russian organization for work in its separate subdivision, the location of which is outside the territory of the Russian Federation, payments and other remunerations calculated in favor of individuals who are foreign citizens or stateless persons in connection with their activities outside the territory of the Russian Federation under the concluded civil- of a legal nature, the subject of which is the performance of work, the provision of services.

6. Payments to volunteers (volunteers) as part of the execution of civil law contracts for reimbursement of expenses concluded in accordance with Article 17.1 of the Federal Law of August 11, 1995 N 135-ФЗ "On Charitable Activities and Volunteering (Volunteering)" are not recognized as an object of taxation of insurance premiums volunteers (volunteers), with the exception of food expenses in an amount exceeding the daily allowance provided for in paragraph 1 of Article 217 of this Code.

(see text in previous edition)

7. Payments to foreign citizens and stateless persons under employment contracts or under civil law contracts that are concluded with FIFA (Federation Internationale de Football Association) and the subject of which is the performance of work, the provision of services, as well as payments, are not recognized as the object of taxation of insurance contributions. produced by volunteers under civil law contracts that are concluded with FIFA, FIFA subsidiaries, the Organizing Committee "Russia-2018" and the subject of which is participation in events provided for by the Federal Law of June 7, 2013 N 108-FZ "On the preparation and holding in the Russian Federation of the 2018 FIFA World Cup, the 2017 FIFA Confederations Cup, the 2020 UEFA European Football Championship and amendments to certain legislative acts of the Russian Federation", to reimburse the expenses of volunteers in connection with the execution of these agreements in the form of payment of expenses for registration and issuance of visas, invitations and similar documents, payment for travel, accommodation, meals, sports equipment, training, communication services, transport support, linguistic support, souvenirs containing the symbols of the 2018 FIFA World Cup, the 2017 FIFA Confederations Cup, held in the Russian Federation .

(see text in previous edition)

8. Payments made up to December 31, 2020 inclusive to foreign citizens and stateless persons UEFA (Union of European Football Associations), UEFA subsidiaries, the Russian Football Union, local organizational structure, UEFA commercial partners, suppliers of goods are not recognized as an object of insurance premiums. (works, services) by UEFA and UEFA broadcasters as defined by the Federal Law "On the preparation and holding in the Russian Federation of the 2018 FIFA World Cup, the 2017 FIFA Confederations Cup, the 2020 UEFA European Football Championship and amending certain legislative acts of the Russian Federation", under employment contracts for the performance of work related to the preparations for and holding the UEFA European Football Championship 2020 in the Russian Federation, provided for by the said Federal Law, and civil law contracts, the subject of which is the performance of work (provision of services) related to with the activities for the preparation and holding of the UEFA European Football Championship 2020 in the Russian Federation, provided for by the said Federal Law.

The Tax Service of Russia does not cease to give its comments on filling out the calculation of contributions. It is obvious that what was said in ch. 34 of the Tax Code of the Russian Federation is not enough. This time, the Federal Tax Service clarified an issue that is not directly regulated by law.

Formula

The main task of the payer when filling out the calculation of insurance premiums is to indicate in this document the basis for calculating the premiums. It is determined according to Art. 421 of the Tax Code of the Russian Federation. This way you can generate the following formula:

From this formula, officials of the Federal Tax Service of Russia make 3 important conclusions that are of fundamental importance for filling out the calculation of insurance premiums from 2017 (letter dated 08.08.2017 No. GD-4-11 / 15569):

1. It is necessary to distinguish between payments and remunerations that are not taxed by contributions, and those that the law does not recognize as an object of taxation by contributions.
2. According to the rules, the amounts not subject to contributions, the procedure for filling out the calculation of contributions, must be shown in this report.
3. At the same time, amounts that the law does not recognize as an object of taxation of contributions do not need to be shown in the calculation. This is important, since the procedure for filling out the calculation of insurance premiums does not directly say this.

The current procedure for filling out the calculation for insurance premiums in 2017 was adopted by order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11/551.

What is not subject to fees

There are 4 categories of amounts that should not appear when filling out a single calculation of insurance premiums, since they are not classified as an object of taxation. They are named in paragraphs 4-7 of Art. 420 of the Tax Code of the Russian Federation. These are the following payments and rewards:

1	Under civil law contracts, the subject of which: transfer of ownership; other real rights to property (property rights). Under agreements on the transfer of property (relevant rights) for use. The following contracts are an exception: order to the author; alienation of the exclusive right to works of science/literature/art; publishing license; · licensed granting the right to use a work of science/literature/art.
2	Amounts addressed to foreigners and stateless persons: under employment contracts with a domestic company to work in its foreign separate structure; · in connection with activities outside Russia within the framework of civil law contracts for the performance of work, the provision of services.
3	Volunteers under civil law contracts for the reimbursement of their expenses (Article 7.1 of the Law of August 11, 1995 No. 135-FZ “On charitable activities and charitable organizations”. Exception: food expenses in excess of the daily allowance (clause 3, article 217 of the Tax Code of the Russian Federation).
4	For foreigners and stateless persons, as well as volunteers under labor or civil law contracts: with FIFA; Subsidiaries of FIFA; Organizing Committee "Russia-2018"; Subsidiaries of the Organizing Committee "Russia-2018". This also includes reimbursement for volunteers: for registration and issuance of visas, invitations and similar documents; payment for travel, accommodation, meals, sports equipment, training, communication services, transport support, language support, souvenirs with the symbols of the 2018 FIFA World Cup.

Taxable amounts

According to the rules for filling out the calculation of contributions, their object for employers is payments and other remuneration to individuals who are subject to mandatory social insurance by virtue of the instructions of federal laws. Namely (clauses 1 and 2 of article 420 of the Tax Code of the Russian Federation).

Article 420

• checked today
• code dated 28.01.2020
• entered into force on 01.01.2017

There are no new versions of the article that have not entered into force.

Compare with the version of the article dated 05/01/2019 05/01/2018 01/01/2018 01/01/2017

The object of taxation of insurance premiums for the payers specified in paragraphs two and three of subparagraph 1 of paragraph 1 of Article 419 of this Code, unless otherwise provided by this article, are payments and other remuneration in favor of individuals subject to compulsory social insurance in accordance with federal laws on specific types of compulsory social insurance (with the exception of remuneration paid to persons specified in subparagraph 2 of paragraph 1 of Article 419 of this Code):

• 1) within the framework of labor relations and under civil law contracts, the subject of which is the performance of work, the provision of services;
• 2) under contracts of author's order in favor of the authors of works;
• 3) under agreements on the alienation of the exclusive right to the results of intellectual activity specified in subparagraphs 1 - 12 of paragraph 1 of Article 1225 of the Civil Code of the Russian Federation, publishing license agreements, license agreements on granting the right to use the results of intellectual activity specified in subparagraphs 1 - 12 of paragraph 1 Article 1225 of the Civil Code of the Russian Federation, including remuneration accrued by rights management organizations on a collective basis in favor of authors of works under agreements concluded with users.

The object of taxation of insurance premiums for the payers specified in the fourth paragraph of subparagraph 1 of paragraph 1 of Article 419 of this Code is recognized as payments and other remuneration under labor contracts (contracts) and under civil law contracts, the subject of which is the performance of work, the provision of services in favor of individuals (with the exception of remuneration paid to persons specified in subparagraph 2 of paragraph 1 of Article 419 of this Code).

The object of taxation of insurance premiums for the payers specified in subparagraph 2 of paragraph 1 of Article 419 of this Code is the implementation of entrepreneurial or other professional activities in the case provided for in paragraph three of subparagraph 1 of paragraph 1 of Article 430 of this Code, the object of taxation of insurance premiums is also recognized as income received by the payer insurance premiums and determined in accordance with paragraph 9 of Article 430 of this Code.

Payments and other remunerations under civil law contracts, the subject of which is the transfer of ownership or other real rights to property (property rights), and contracts related to the transfer of property (property rights) for use, are not recognized as an object of taxation by insurance premiums, with the exception of author's order agreements, agreements on the alienation of the exclusive right to the results of intellectual activity specified in subparagraphs 1 - 12 of paragraph 1 of Article 1225 of the Civil Code of the Russian Federation, publishing license agreements, license agreements on granting the right to use the results of intellectual activity specified in subparagraphs 1 - 12 of paragraph 1 article 1225 of the Civil Code of the Russian Federation.

Payments and other remuneration in favor of individuals who are foreign citizens or stateless persons under labor contracts concluded with a Russian organization for work in its separate subdivision, the location of which is outside the territory of the Russian Federation, payments and other remunerations calculated in favor of individuals who are foreign citizens or stateless persons in connection with their activities outside the territory of the Russian Federation under the concluded civil law contracts , the subject of which is the performance of work, the provision of services.

Payments to volunteers (volunteers) within the framework of the execution of civil law contracts concluded in accordance with Article 17.1 of the Federal Law of August 11, 1995 N 135-FZ "On Charitable Activities and Volunteering (Volunteering)" for the reimbursement of volunteers' expenses ( volunteers), with the exception of food expenses in an amount exceeding the daily allowance provided for in paragraph 1 of Article 217 of this Code.

Payments to foreign citizens and stateless persons under labor contracts or under civil law contracts that are concluded with FIFA (Federation Internationale de Football Association) and the subject of which is the performance of work, the provision of services, as well as payments made to volunteers are not recognized as an object of insurance premiums. under civil law contracts that are concluded with FIFA, FIFA subsidiaries, the Organizing Committee "Russia-2018" and the subject of which is participation in the events provided for by the Federal Law of June 7, 2013 N 108-FZ "On the preparation and holding in the Russian Federation of the 2018 FIFA World Cup, the 2017 FIFA Confederations Cup, the 2020 UEFA European Football Championship and amending certain legislative acts of the Russian Federation", to reimburse the expenses of volunteers in connection with the execution of these agreements in the form of payment for the costs of registration and issuance of visas, invitations and similar documents, payment of the cost of travel, accommodation, meals, sports equipment, training, communication services, transport support, linguistic support, souvenirs containing the symbols of the 2018 FIFA World Cup, the 2017 FIFA Confederations Cup held in the Russian Federation.

Payments made until December 31, 2020 inclusive to foreign citizens and stateless persons UEFA (Union of European Football Associations), UEFA subsidiaries, the Russian Football Union, local organizational structure, UEFA commercial partners, suppliers of goods (works) are not recognized as an object of insurance premiums. , services) UEFA and UEFA broadcasters defined by the Federal Law "On the preparation and holding in the Russian Federation of the 2018 FIFA World Cup, the 2017 FIFA Confederations Cup, the 2020 UEFA European Football Championship and amending certain legislative acts of the Russian Federation" , under employment contracts for the performance of work related to the preparations for and holding of the UEFA European Football Championship 2020 in the Russian Federation, provided for by the said Federal Law, and civil law contracts, the subject of which is the performance of work (provision of services) related to the activities for the preparation and holding of the UEFA European Football Championship 2020 in the Russian Federation, provided for by the said Federal Law.

Federal Law No. 401-FZ dated November 30, 2016 was signed, which introduces large-scale changes to both Part I and Part II of the Russian Tax Code. Not spared innovations and Ch. 26.2 of the Tax Code of the Russian Federation: the maximum amount of income under the simplified taxation system has been increased once again.

Federal Law No. 401-FZ dated November 30, 2016 “On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation” (hereinafter Federal Law No. 401-FZ) was signed. The law introduces large-scale adjustments to both Part I and Part II of the Tax Code of the Russian Federation. Innovations have not bypassed Ch. 26.2 of the Tax Code of the Russian Federation: the maximum amount of income under the simplified taxation system has been increased once again.

In this material, only the changes that affected Ch. 26.2 of the Tax Code of the Russian Federation, we will talk about other innovations in No. 1, 2017.

Traditional pre-New Year changes to tax legislation were no exception in 2016: on November 30, 2016, Federal Law No. 401-FZ was published. The law introduces amendments concerning both the procedure for tax administration and the content of almost all chapters of part II of the Tax Code of the Russian Federation.

In 2016 Ch. 26.2 of the Tax Code of the Russian Federation has already undergone significant adjustments, but, as it turned out, they were not the last in the outgoing year.

Federal Law No. 401-FZ entered into force on the day of its official publication, but in respect of a number of provisions, other effective dates have been established.

The maximum amount of income under the simplified taxation system has been increased.

In the summer of 2016, Federal Law No. 243-FZ dated July 3, 2016 “On Amendments to Parts One and Two of the Tax Code of the Russian Federation in Connection with the Transfer of Authority to Tax Authorities to Administer Insurance Contributions for Compulsory Pension, Social and Medical Insurance” was adopted (hereinafter - Federal Law No. 243-FZ), which should come into force on 01/01/2017. This law approved new criteria for the application of the USNO since 2017:

• the maximum amount of income under the simplified taxation system will be equal to 120 million rubles. Corresponding changes are made to paragraphs 4 and 4.1 of Art. 346.13 of the Tax Code of the Russian Federation: 60 million rubles. will be replaced by 120 million rubles. The amount of income for the transition to the USNO increases proportionally to 90 million rubles, amendments are made to paragraph 2 of Art. 346.12 of the Tax Code of the Russian Federation. The mechanism for indexing the maximum amount of income is suspended until 01/01/2020. At the same time, for 2020, the deflator coefficient necessary for the application of Ch. 26.2 of the Tax Code of the Russian Federation, equal to 1. Thus, from 01/01/2017 to 12/31/2020, the maximum income under the simplified taxation system will be 120 million rubles, for the purposes of switching to the simplified taxation system - 90 million rubles;
• fixed assets for the purpose of applying the simplified taxation system increased from 100 million rubles. one and a half times - up to 150 million rubles.

Note:

Taking into account indexation in 2016, the maximum income under the simplified taxation system is 79.74 million rubles, and for the purposes of switching to the simplified taxation system from 2017 - 59.805 million rubles.

Federal Law No. 401-FZ increases the income limit for the purposes of applying the simplified taxation system to 150 million rubles; to switch to the simplified taxation system, income for nine months should not exceed 112.5 million rubles. Corresponding changes are made to paragraph 2 of Art. 346.12, paragraphs 4 and 4.1 of Art. 346.13 of the Tax Code of the Russian Federation.

At the same time, it is said that these provisions come into force after one month from the date of the official publication of Federal Law No. 401-FZ and not earlier than the 1st day of the next tax period for the relevant tax. Since this law was published on November 30, 2016, and the new tax period under the simplified taxation system begins on January 1, 2017, it turns out that these rules come into force on January 1, 2017.

In the Information dated 09/01/2016 on the application of new income values ​​​​for the purposes of switching to the simplified taxation system from 2017, representatives of the Federal Tax Service explained that for organizations switching to the designated special regime from 2017, the amount of income for the nine months of 2016 should be no more than 59.805 million rubles . (the value of the marginal income in force in 2016 at the time of notification (45 million rubles), x deflator coefficient established for 2016 (1.329)).

If the income of the organization for nine months of the year in which the notification of the transition to the simplified taxation system is submitted does not exceed 90 million rubles, then such an organization will receive the right to switch to the simplified taxation system, but only from 01/01/2018.

Taking into account the considered changes, if the income for nine months does not exceed 112.5 million rubles, the organization will have the right to switch to the simplified taxation system from 01/01/2018.

Index	According to the rules in force in 2016	According to the standards setFederal Law No. 243-FZ	According to the norms established by Federal Law No. 401-FZ
The amount of income for nine months for the purposes of the transition to the simplified taxation system	45 million rubles (taking into account the deflator coefficient - 59.805 million rubles)	90 million rubles	RUB 112.5 million
The maximum amount of income for the purposes of applying the simplified taxation system	60 million rubles (taking into account the deflator coefficient - 79.74 million rubles)	120 million rubles	150 million rubles
Residual value of fixed assets for the purposes of applying the USNO	100 million rubles	150 million rubles

Expenses in accordance with the new edition of the Tax Code.

Federal Law No. 401-FZ amends paragraphs. 3 p. 2 art. 346.17 of the Tax Code of the Russian Federation, which defines the procedure for accounting for expenses for the payment of taxes and fees. These amendments correlate with the fundamental innovations in the issue of paying taxes and fees, which were introduced by the same law in Art. 45 of the Tax Code of the Russian Federation.

According to the procedure in force in 2016, the taxpayer is obliged to pay taxes and fees himself. The financiers insisted that the Tax Code of the Russian Federation does not provide for the fulfillment of the obligation to pay tax for a taxpayer-organization by another organization (Letter dated August 12, 2016 No. 03-02-07/1/47290).

Many questions arose from taxpayers due to the fact that no one except the taxpayer himself was entitled to fulfill this obligation. From 2017 this problem will be solved.

Other taxes are paid by organizations applying the simplified taxation system in accordance with the legislation on taxes and fees.

Federal Law No. 401-FZ clarifies that not only other taxes are paid by "simplifiers" in the general manner, but also fees and insurance premiums.

Similar clarifications are made in paragraph 3 of Art. 346.11 of the Tax Code of the Russian Federation, in which the relevant provisions are prescribed for individual entrepreneurs.

Another technical change has been made to para. 6 p. 3.1 art. 346.21 of the Tax Code of the Russian Federation, which states that individual entrepreneurs who have chosen income as an object of taxation and do not make payments and other remuneration to individuals, reduce the amount of tax (advance tax payments) on insurance premiums paid to the PFR and FFOMS in a fixed amount .

Since the administration of insurance premiums has been transferred to the tax authorities since 2017, insurance premiums will not be paid to the Pension Fund or the Social Insurance Fund, but to the accounts of the Federal Tax Service. Accordingly, in the above norm, the words “PFR and FFOMS” are replaced by “insurance contributions for compulsory pension insurance and compulsory medical insurance”.

Federal Law No. 401-FZ increases the income limit for the purposes of applying the simplified taxation system from 2017 to 150 million rubles, respectively, to switch to the simplified taxation system, income for nine months should not exceed 112.5 million rubles.

Since 2017, the payment of tax can be made for the taxpayer by another person. Consequently, the "simplifiers" will be able to take into account the taxes and fees paid on the date of actual payment, when they are paid by the taxpayer himself, and on the date of repayment of the debt to another person, when another person pays taxes for the "simplifier".

In addition, Federal Law No. 401-FZ makes clarifications to Ch. 26.2 of the Tax Code of the Russian Federation for "simplifiers" who combine the USNO with a special regime in the form of UTII or PSN.

Read more about these innovations in the article by N. A. Petrova "USNO - 2017: new criteria", No. 7, 2016.