What charges are not subject to insurance premiums. What accruals are not subject to insurance premiums Insurance premiums for the main regulatory document

Insurance premiums- this is a non-tax fee that all organizations, as well as individual entrepreneurs in the Russian Federation, are required to pay.

Types of insurance premiums

Insurance premiums include:

insurance premiums for compulsory pension insurance (OPS) paid to the Pension Fund of the Russian Federation;

insurance premiums for compulsory social insurance for temporary disability and in connection with motherhood, paid to the Social Insurance Fund of the Russian Federation;

insurance premiums for compulsory medical insurance (OMI) paid to the Federal Compulsory Medical Insurance Fund of the Russian Federation;

insurance premiums for injuries (insurance premiums for compulsory social insurance against accidents at work and occupational diseases).

Legal basis

Issues of insurance premiums are regulated by a number of federal laws.

Chief among them is the Federal Law of July 24, 2009 N 212-FZ, which introduced a system of insurance premiums in the Russian Federation.

Law 212-FZ establishes:

circle of contributors;

taxable object and base;

rates of insurance premiums;

the procedure for paying insurance premiums and control over their payment;

liability for violation of legislation on insurance premiums;

the procedure for appealing against acts of regulatory bodies and actions (inaction) of their officials.

Payers of insurance premiums

Payers of insurance premiums (insurers) are those persons who are required by law to pay contributions to compulsory social insurance.

Payers of insurance premiums include:

1. Persons making payments and other remuneration to individuals (under labor or certain civil law contracts):

organizations;

individual entrepreneurs;

heads of peasant farms;

individuals who are not recognized as individual entrepreneurs, but who use the hired labor of other individuals to solve their domestic problems (for example, when a nanny for a child or a housekeeper is hired).

2. Individual entrepreneurs, lawyers, notaries, private detectives and other persons who carry out private practice pay insurance premiums for themselves and do not make payments to other individuals.

If the payer of insurance premiums belongs simultaneously to several specified categories (for example, a notary with employees), then he calculates and pays insurance premiums for each reason.

The object of taxation of insurance premiums

For organizations and individual entrepreneurs, the objects of taxation are payments and other remuneration accrued:

In favor of individuals working under civil law contracts and employment contracts, the subject of which is the performance of work, the provision of services, with the exception of remuneration accrued in favor of individual entrepreneurs, lawyers, notaries and other persons who carry out private practice;

on the alienation of the exclusive right to works of science, literature, art;

publishing license agreement;

a license agreement on granting the right to use a work of science, literature, art;

In favor of individuals subject to compulsory social insurance in accordance with applicable law.

The basis for calculating insurance premiums

The base for calculating insurance premiums for payers of insurance premiums is equal to the amount of payments and other remunerations accrued by payers of insurance premiums in favor of individuals, with the exception of amounts not subject to insurance premiums, for the billing period.

At the same time, the base for calculating insurance premiums is calculated separately for each individual from the beginning of the billing period at the end of each calendar month on an accrual basis.

The calculation of the base takes into account remuneration paid both in cash and in kind.

The base for payments in kind is the cost of goods (works, services) received by an individual.

Settlement and reporting periods

For payers of insurance premiums, periods have been established for summarizing the payment of contributions - settlement and reporting periods.

The settlement period for insurance premiums is a calendar year.

According to its results, the formation of the base for insurance premiums for the year is being completed, the amount of contributions payable to the budgets of the funds is determined.

Reporting periods are the first quarter, six months, nine months, calendar year.

Based on the results of the reporting periods, insurers making payments to individuals must submit to off-budget funds settlements on accrued and paid insurance premiums.

Date of payment and other remuneration

For organizations and individual entrepreneurs, the date of payment and remuneration is:

The day when payments and other remunerations are accrued in favor of the employee (an individual in whose favor payments and other remunerations are made).

For individuals not recognized as individual entrepreneurs:

The day of making payments and other remuneration in favor of an individual.

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Insurance premiums: details for an accountant

We present reports on insurance premiums for 2019
Reduced rates of insurance premiums. Payers applying reduced rates of insurance premiums are listed in ... economic zone 06 Payers of insurance premiums operating in the area of ... calculation of insurance premiums must comply with the code of the tariff of insurance premiums to the code ... are subject to insurance premiums. Since the per diem is recognized as an object of taxation of insurance premiums, but ... ratios to the calculation of insurance premiums. Inter-document control ratios, ...
From 2020 for insurance premiums - a new calculation
Obligations of the payer of insurance premiums ”a remarkable change has appeared. The payer of insurance premiums in the new ... Please note: the calculation of the amounts of insurance premiums for additional social security members ... are accrued insurance premiums. But from the base for calculating insurance premiums (line ... compliance with the conditions for the application of a reduced rate of insurance premiums by the payers specified in paragraphs ... summary data on the obligations of payers of insurance premiums - heads of peasant (farm) ...
On the return of overpayments on insurance premiums for individual entrepreneurs to the USNO: judicial practice
And insurance premiums”, published in No. 4, we examined the procedure for calculating insurance premiums by entrepreneurs ... they insist that such entrepreneurs should not take into account expenses when calculating insurance premiums ... No. 4, we examined the procedure for calculating insurance premiums by entrepreneurs who calculate “simplified » tax with ... that such entrepreneurs should not take into account the costs when calculating insurance premiums ... when determining obligations to pay insurance premiums, but only explained constitutionally ...
Overpayment on taxes and insurance premiums: how to return?
For example, if there was an overpayment of insurance premiums for compulsory pension insurance 15 ... refund or offset of this type of insurance premiums against future payments by ... if you submitted a calculation for insurance premiums with overestimated amounts of deductions and ... offset rules / refund of taxes and insurance premiums: 1. Offset of overpayment on taxes ... funds of the enterprise itself. 2. Offset of insurance premiums, as well as penalties and fines ...
The Ministry of Finance believes that the amount of a loan forgiven to an employee should be subject to insurance premiums
Is the amount of debt forgiven taxable with insurance premiums? Commentary on the Letter of the Ministry of Finance of the Russian Federation ... is the amount of forgiven debt subject to insurance premiums? The question is ambiguous. In the commented Letter... the amount of the unpaid debt is subject to insurance premiums as a payment made in favor of... the question of whether the payer of insurance premiums is entitled to receive a tax benefit. In this case ... tax consequences in the form of calculation of insurance premiums for the said transaction. Similar position...
Insurance premiums in 2018: clarifications from the Ministry of Finance of Russia
Considered as an additional payment of insurance premiums due to incomplete payment of insurance premiums for established ... services, insurance premiums for compulsory health insurance and insurance premiums for a mandatory pension ... grant are subject to insurance premiums. At the same time, the payment of insurance premiums from these payments is not ... - employees are not payers of insurance premiums. Establishment of deductions of insurance premiums from the income of citizens in ...
We apply for a refund of overpaid insurance premiums
Organizations claim for payment of insurance premiums for injuries. The organization fulfilled ... the insured overpayment of insurance premiums, which arose as a result of additional accrual of insurance premiums based on the results of ... insurance premiums, penalties and fines. Subsequently, by the decision of the arbitration court, additional accrual of insurance premiums ... on the return of overpaid insurance premiums for compulsory health insurance ... If the amount of overpaid insurance premiums arises as a result of the payer providing ...
The court allowed not to accrue insurance premiums: beneficial jurisprudence for payers of insurance premiums
When considering disputes regarding insurance premiums, the legal relationship between ... for the calculation of insurance premiums, the named payments are considered, since the object of taxation of insurance premiums is recognized ... Circumstances: The Social Insurance Fund assessed additional insurance premiums, penalties, fines, considering ... social insurance assessed additional insurance premiums, penalties, a fine, considering ... the organization should have charged insurance premiums at an additional rate provided for ...
Work under a GPC agreement and reduced rates of insurance premiums
GPC as an object of taxation of insurance premiums. The object of taxation of insurance premiums for organizations that make payments ... tariffs. The use of reduced rates of insurance premiums is provided for payers of insurance premiums making payments and ... the use by the organization of reduced rates of insurance premiums reduced rates of insurance premiums for compulsory pension insurance ... . Features of filling out the calculation of insurance premiums. The form for calculating insurance premiums, as well as the procedure ...
Desk check of the calculation of insurance premiums
Payment of insurance premiums. All control procedures in relation to payers of insurance premiums are carried out ... payment of insurance premiums. All control procedures in relation to payers of insurance premiums are carried out ... not subject to taxation of insurance premiums, and the application of reduced rates of insurance premiums. The Federal Tax Service has the right ... the limit value; in the amount of insurance premiums for compulsory pension insurance, ... When accepting a calculation of insurance premiums, a reconciliation of personalized data is carried out ...
Fall victorious insurance premium decisions
Regarding the calculation of insurance premiums in common situations. Insurance premiums for "waiverable" ... insist on the need to charge insurance premiums from the cost of compensation by employers ... the base for calculating insurance premiums is underestimated due to the non-inclusion of payments to employees ... The method of fulfilling the obligation to pay insurance premiums is by the taxpayer alone or by ... property of the payer of insurance premiums. Therefore, the decision to collect insurance premiums at the expense of ...
Insurance premiums: new in 2019
The limits for the bases for calculating insurance premiums have increased, the categories that have the right ... to apply reduced rates of insurance premiums have been determined, the procedure for confirming the main ... the limits for the bases for calculating insurance premiums have increased, the categories that have ... the right to apply reduced rates of insurance premiums, the procedure for confirming the main ... economic activity has changed to establish an insurance premium rate for injuries. Recall that...
Insurance premiums in 2017. Clarifications of the Ministry of Finance of Russia
Individuals, payment of insurance premiums, submission of calculations for insurance premiums were carried out centrally by the organization itself ... a special assessment of working conditions, insurance premiums are calculated by the payer of insurance premiums from all amounts of insurance premiums accrued in ... payers of insurance premiums, correctly calculated and reflected in the calculations for insurance premiums, which ... to the base for calculating insurance premiums in terms of insurance premiums for compulsory social insurance ...
Payment of insurance premiums if a part-time worker works in harmful working conditions
... (intersectoral) agreement and collective agreements. Insurance premiums and pensions, it turns out, are not always ... all the time. But with regard to the calculation of insurance premiums, there are features - additional tariffs are applied ... it has been established that if the payer of insurance premiums makes payments and other remunerations ... the provision of services is recognized as an object of taxation of insurance premiums, such payments are also subject to contributions ... for early appointment pensions payment of insurance premiums at an additional rate in ...
Calculation of insurance premiums: we hand over without errors
Regarding insurance premiums. In the beginning, we recall that the calculation of insurance premiums is given ... the size of the base for calculating insurance premiums is established annually by the Government of the Russian Federation. ...for insurance premiums. Article 431 “The procedure for calculating and paying insurance premiums paid ... the amount of insurance premiums for compulsory pension insurance; in the amount of insurance premiums for ... payments not subject to insurance premiums. The list of amounts not subject to insurance premiums is established ...

General provisions

Insurance premiums are a fee that organizations and individual entrepreneurs in Russia are required to pay. They have been introduced since 2010, when they replaced the unified social tax (UST).

Until 2017, insurance premiums were not formally included in the tax system of Russia, but have always played a crucial role in the system of compulsory social insurance in our country. Their payment ensures the right to receive financial support upon retirement, during pregnancy and in the event of the birth of a child, during illness. The right to receive free medical care is also inextricably linked with the payment of insurance premiums.

Now the tax authorities monitor the compliance of policyholders with the legislation on taxes and fees within the framework of desk and field audits. However, whether the contributions for injuries are correctly calculated and transferred, whether the benefits are paid correctly, as before, the FSS checks. The changes are provided for by the Federal Law of July 3, 2016 N 243-FZ.

Insurance premiums include:

Insurance premiums for compulsory pension insurance (OPS). They have been listed in the IFTS since 2017.
Insurance premiums for compulsory social insurance for temporary disability and in connection with motherhood. They are transferred as before to the Social Insurance Fund of the Russian Federation.
Insurance premiums for compulsory health insurance (CHI). They have been listed since 2017 in the IFTS.

There are also so-called injury contributions (insurance contributions for compulsory social insurance against industrial accidents and occupational diseases), however, they are regulated by another federal law and stand somewhat apart. Contributions for injuries are devoted to a separate material in ours.

Foundation and legal basis

Issues of insurance premiums were previously regulated by a number of federal laws. Fundamental among them was the Federal Law of July 24, 2009 N 212-FZ, which became invalid due to amendments to the Tax Code.

Now, in relation to the calculation and payment of insurance premiums, the norms of the Tax Code of the Russian Federation are applied. New section 11 and chapter 34 of the Code are devoted to insurance premiums.

Since 2017, the tax authorities:

With regard to insurance premiums for the periods that have elapsed before the onset of 2017, the PFR and the FSS continue to conduct inspections and identify the presence of arrears.

The Tax Code in Article 8 establishes the concept of insurance premiums - these are mandatory payments for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with motherhood, for compulsory health insurance collected from organizations and individuals in order to financially ensure the realization of the rights of insured persons to receive insurance coverage for the relevant type of compulsory social insurance.

Insurance contributions are also recognized as contributions collected from organizations for the purpose of additional social security for certain categories of individuals.

The Tax Code of the Russian Federation in the latest edition establishes:

general conditions for establishing insurance premiums (Article 18.2 of the Tax Code of the Russian Federation);
circle of payers of contributions (Article 419 of the Tax Code of the Russian Federation);
obligations of payers (Article 23 of the Tax Code of the Russian Federation);
the procedure for calculating insurance premiums (Article 52 of the Tax Code of the Russian Federation);
taxable object and base (Articles 420 and 421 of the Tax Code of the Russian Federation);
insurance premium rates (Articles 425-429 of the Tax Code of the Russian Federation);
the procedure for paying insurance premiums (Article 431 of the Tax Code of the Russian Federation);
liability for violation of legislation on insurance premiums and other issues.

Payers of insurance premiums

According to Article 419 of the Tax Code of the Russian Federation, payers of contributions are persons making payments and other remuneration to individuals:

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

Contributions are also paid by 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. These are payers who do not make payments and other remuneration to individuals. They are dedicated to a separate material in the directory of taxes.

If the payer belongs to several categories at the same time, he calculates and pays insurance premiums separately for each basis.

The object of taxation of insurance premiums

The tax code in Art. 420 provides for the rules for determining the object of taxation of insurance premiums in three cases.

For organizations and individual entrepreneurs, making payments in favor of individuals subject to compulsory social insurance in accordance with federal laws on specific types of compulsory social insurance, the object of taxation is recognized as payments and other remuneration accrued:

within the framework of labor relations and civil law contracts, the subject of which is the performance of work, the provision of services;
under contracts of author's order, in favor of the authors of works;
under agreements on the alienation of the exclusive right to works of science, literature, art, publishing license agreements, license agreements on granting the right to use a work of science, literature, art;

For individuals who are not recognized as individual entrepreneurs, the object of taxation are:

payments and other remuneration under employment contracts and civil law contracts, the subject of which is the performance of work, the provision of services, paid by payers of insurance premiums in favor of individuals (with the exception of remuneration paid to individual entrepreneurs, lawyers, notaries and other persons engaged in private practice) . The concepts of the object of taxation for these payers were transferred without significant changes from the Federal Law N 212-FZ, which has become invalid.

New in the Tax Code is the allocation of a separate object for individual entrepreneurs, lawyers, notaries and other persons engaged in private practice. This:

the minimum wage established at the beginning of the corresponding billing period, and if the amount of income of such a payer for the billing period exceeds 300,000 rubles, his income is also recognized as an object of taxation of insurance premiums.

What payments are not subject to insurance premiums:

Payments and other remuneration under civil law contracts, the subject of which is the transfer of ownership, and contracts related to the transfer of property for use (with the exception of copyright contracts, contracts for the alienation of the exclusive right to works of science, literature, art, publishing license contracts, license agreements on granting the right to use a work of science, literature, art). These are contracts of sale, lease, loan, loan, etc.
Payments to a foreign citizen or stateless person on the basis of an employment contract, according to which the person’s place of work is a separate subdivision of a Russian organization outside the Russian Federation, or a civil law contract for the performance of work (provision of services), the execution of which also takes place outside the territory of the Russian Federation.
Payments to reimburse the expenses of a volunteer as part of the execution of a civil law contract concluded in accordance with the Federal Law of August 11, 1995 N 135-FZ "On charitable activities and charitable organizations", with the exception of food expenses in excess of the daily allowance.
Payments to foreign citizens and stateless persons under employment contracts or under civil law contracts in connection with the preparation and holding of the 2018 FIFA World Cup and the 2017 FIFA Confederations Cup in the Russian Federation. Payments made to volunteers under civil law contracts that are concluded with FIFA to reimburse the expenses of volunteers in connection with the execution of these agreements in the form of payment for the costs of issuing and issuing visas, invitations and similar documents, payment for travel, accommodation, meals, sports equipment, training, communication services, transport support, and others .

The list of amounts not subject to insurance premiums, given in Article 422 of the Tax Code of the Russian Federation, is somewhat different from the list that was enshrined in Art. 9 of the Federal Law N 212-FZ.

Previously, the employer's contributions paid in accordance with the legislation of the Russian Federation on additional social security for certain categories of employees were not subject to insurance premiums in the amount of the contributions paid. In the new list, such employer contributions are not mentioned, which means that contributions will have to be deducted from their payment.

The second change is that earlier, when payers paid expenses for business trips of employees, per diems were not subject to insurance premiums, regardless of the size. Now, when payers pay the expenses for business trips of employees, per diems will not be subject to insurance premiums, only those provided for in paragraph 3 of Art. 217 of the Tax Code of the Russian Federation.

The third change: among payments not subject to insurance premiums, payments to guardians were previously mentioned, but there was no indication of the conditions for such payments. Now there is a rule that the amount of one-time financial assistance provided to guardians when establishing custody of a child, paid during the first year after the establishment of guardianship, but not more than 50 thousand rubles, is not subject to insurance premiums. for every child.

Not subject to insurance premiums under article 422 of the Tax Code of the Russian Federation:

State benefits, including unemployment benefits, as well as benefits and other types of compulsory insurance coverage for compulsory social insurance.
All types of compensation payments (within the limits established in accordance with the legislation of the Russian Federation) - the article provides an exhaustive list of them.
Amounts of one-time material assistance to employees in connection with a natural disaster (emergency, terrorist attacks); with the death of a family member; at the birth (adoption) of a child or the establishment of guardianship, but not more than 50,000 rubles for each child.
Incomes of communities of indigenous peoples of the North, Siberia and the Far East from the sale of products obtained as a result of their traditional types of trade (except for wages of workers).
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 under contracts of voluntary personal insurance of employees concluded for a period of at least one year, the amount of payments under contracts for the provision of medical services to employees concluded for a period of at least one year, the amount of payments 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 contracts of non-state pension provision.
Contributions of the employer to the funded pension in the amount of paid contributions, but not more than 12,000 rubles per year per each employee in whose favor the employer's contributions were paid.
The cost of travel for employees to and from the place of vacation and the cost of carrying baggage weighing up to 30 kilograms, paid by the payer of insurance premiums to persons working and living in the Far North.
Amounts paid to individuals by election commissions, referendum commissions, as well as from the funds of 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 another state body of a constituent entity of the Russian Federation Federation for the performance by these persons of work directly related to the conduct of election campaigns, referendum campaigns.
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.
The cost of travel benefits provided by the legislation of the Russian Federation to certain categories of employees.
Financial assistance to employees within 4000 rubles. per person per calendar year.
Amounts paid for training employees in basic professional educational programs and additional professional programs.
Reimbursement of the employee's expenses for paying interest on a loan for the purchase or construction of housing.
The amounts of monetary allowance, food and clothing support in connection with the performance of military service duties and service in these bodies in accordance with the legislation of the Russian Federation.
All types of payments and remuneration under civil law contracts, including copyright contracts, in favor of foreign citizens and stateless persons temporarily staying in the territory of the Russian Federation.
Daily allowance for business trips, provided for in paragraph 3 of Article 217 of the Tax Code of the Russian Federation, as well as actually incurred and documented targeted expenses for travel to and from the destination.
Expenses of members of the board of directors or members of another similar body of the company in connection with their arrival to attend its meeting.

The basis for calculating insurance premiums

How is the basis for assessing contributions in 2017 determined?

The base for calculating insurance premiums for payers making payments and other remuneration to individuals is determined by Article 421 of the Tax Code of the Russian Federation as the amount of payments and other remuneration provided for in paragraph 1 of Art. 420 of the Tax Code of the Russian Federation, accrued by payers of insurance premiums for the billing period in favor of individuals (with the exception of amounts not subject to insurance premiums specified in Article 422 of the Tax Code of the Russian Federation).

The base for calculating insurance premiums is determined separately for each individual from the beginning of the billing period at the end of each calendar month on an accrual basis.

The calculation of the base takes into account remuneration paid both in cash and in kind. The base for payments in kind is defined as the cost of goods (works, services) received by an individual.

The limit on the amount of payments for the calculation of contributions

In 2017, the amount of the maximum base for calculating insurance premiums is provided separately for insurance premiums for mandatory pension insurance and insurance for temporary disability and in connection with maternity. There is no maximum base for the calculation of insurance premiums for CHI.

The maximum value of the base for calculating insurance premiums is set taking into account increasing coefficients for each year from 2017 to 2021. In 2017, its value is:

for calculating insurance premiums for temporary disability and in connection with motherhood - 876,000 rubles;
for the calculation of insurance premiums for compulsory pension insurance - 755,000 rubles.

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.

Payments when calculating the base relating to an author's order agreement, an agreement on the alienation of the exclusive right to works of science, literature, art, etc. is defined as the amount of income received under these contracts, reduced by the amount of actually incurred and documented expenses associated with the extraction of such income.

If such expenses cannot be documented, they are deductible in the following amounts (as a percentage of the amount of accrued income):

for the creation of literary works, including for the theater, cinema, stage and circus - 20 percent;
for the creation of artistic and graphic works, photographic works for printing, works of architecture and design - 30 percent;
for the creation of works of sculpture, monumental and decorative painting, arts and crafts and design art, easel painting, theatrical and film decoration art and graphics, made in various techniques - 40 percent;
for the creation of audiovisual works (video, television and motion pictures) - 30 percent;
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;
for the creation of other musical works, including works prepared for publication - 25 percent;
for the performance of works of literature and art - 20 percent;
for the creation of scientific works and developments - 20 percent;
for discoveries, inventions and the creation of industrial designs (percentage of the amount of income received in the first two years of use) - 30 percent.

Settlement and reporting periods

According to article 423 of the Tax Code of the Russian Federation, a calendar year is recognized as a billing period. Reporting periods are the first quarter, six months, nine months of the calendar year.

Date of payment and other remuneration

For organizations and individual entrepreneurs:

the date of accrual of payments and other remuneration in favor of the employee (individual in whose favor payments and other remuneration are made).

For individuals not recognized as individual entrepreneurs:

the day of making payments and other remuneration in favor of an individual.

Insurance premium rates in 2017

If the organization does not have the right to apply reduced tariffs, then it charges contributions at the basic tariffs. They are listed in Art. 426 of the Tax Code of the Russian Federation.

Rates of insurance premiums from payments to an employee not exceeding the marginal base:

For compulsory pension insurance (OPS) - 22%;
For insurance for temporary disability and in connection with motherhood (VNiM) - 2.9%;
For compulsory health insurance (CHI) - 5.1%.

Rates of insurance premiums from payments to an employee in the part exceeding the marginal base:

For mandatory pension insurance - 10%;
For compulsory health insurance - 5.1%.

Reduced contribution rates are established, in particular, for the following categories of organizations:

IT organization (Tariffs: OPS -8%, VNiM - 2%, CHI - 4%);
An organization on the simplified tax system that conducts preferential activities under paragraphs. 5 p. 1 art. 427 of the Tax Code of the Russian Federation (Tariffs: OPS - 20%, VNiM - 0%, CHI - 0%);
Pharmacy on UTII in relation to payments to employees engaged in pharmaceutical activities (Tariffs: OPS - 20%, VNiM - 0%, CHI - 0%).

The reduced tariff is entitled to apply to organizations whose annual income does not exceed 79 million rubles.

Contributions to the OPS at additional rates are charged by organizations that have employees employed in jobs that entitle them to early appointment of an insurance pension (listed in paragraphs 1 - 18, part 1, article 30 of Law N 400-FZ). This is indicated by Art. 428 of the Tax Code of the Russian Federation, Letters of the Ministry of Finance of November 16, 2016 N 03-04-12 / 67082, Ministry of Labor of February 25, 2014 N 17-3 / B-76.

Insurance premiums paid by payers who do not make payments and other remuneration to individuals

Individual entrepreneurs, lawyers, notaries engaged in private practice, who do not make payments or other remuneration to individuals, pay fixed contributions for themselves.

They pay contributions for disability and maternity to the budget of the FSS of the Russian Federation on a voluntary basis.

Payment of dues. Insurance premium reporting

Payment of contributions by employers

Payment of insurance premiums from payments to individuals implies that during the billing period (year) it is necessary to calculate and pay contributions in the form of monthly mandatory payments.

At the end of each reporting period - I quarter, half a year, 9 months, calendar year - you need to summarize the payment of insurance premiums: fill in and submit calculations for accrued and paid contributions for these periods.

At the same time, it is necessary to keep records of accrued payments and contributions for each employee.

The monthly mandatory payment has been paid since 2017 to the IFTS for all employees in the total amount (except for the contribution to the Social Insurance Fund). The amounts of monthly mandatory payments must be transferred in rubles and kopecks.

Monthly mandatory payments on insurance premiums must be paid no later than the 15th day of the month following the month for which they are accrued. If the last payment date falls on a non-business day, the payment deadline will be the next business day.

Insurance premium reporting

From January 1, 2017, new rules for reporting on insurance premiums came into force.

Starting from the 1st quarter of 2017, you must submit a new unified calculation for insurance premiums to your tax office. It combines data from four reports at once into funds: RSV-1 PFR, 4 - FSS, RSV-2 PFR and RV-3 PFR. The calculation, format and filling procedure are approved by Order of the Federal Tax Service of Russia dated 10.10.2016 N ММВ-7-11 / [email protected]

Important! Due dates have changed.

The calculation of contributions for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with maternity, for compulsory health insurance must be submitted to the tax authority once a quarter no later than the 30th day of the month following the settlement (reporting) period (p 7 article 431 of the Tax Code of the Russian Federation). The innovation is due to the fact that the Tax Code of the Russian Federation was supplemented with provisions on the collection of insurance premiums (except for premiums for injuries).

The deadline for the payment of contributions remained the same - the 15th day of the month following the month for which they were accrued.

The changes are provided for by the Federal Law of July 3, 2016 N 243-FZ.

Note! For late delivery of the calculation of contributions, inspectors are fined under Art. 119 of the Tax Code of the Russian Federation, the minimum fine is 1,000 rubles.

Personalized accounting

Deadlines for reporting on personalized accounting - new in 2017

On January 1, 2017, the law on new deadlines for filing personalized reports came into force.

The deadline for submitting monthly personalized reporting (form SZV-M) has been moved from the 10th to the 15th day of the month following the reporting month.

In addition, the data that employers, according to the old rules, submitted once a quarter as part of RSV-1, now need to be sent to the FIU annually (no later than March 1 of the next year). An exception is information on the amount of income subject to compulsory pension insurance contributions and their amount. The frequency of submission of this information has remained the same, however, it is required to transfer them to the tax authority.

The changes are provided for by the Federal Law of July 3, 2016 N 250-FZ.

A fine has been introduced for the fact that personalized accounting information is not submitted electronically. If the policyholder must submit personalized accounting information in electronic form, then failure to comply with this obligation will entail a fine of 1000 rubles.

The statute of limitations for bringing to responsibility has been established - the territorial body of the PFR will be able to prosecute for an offense in the field of personalized accounting only if less than three years have passed from the date when it became known about it.

Reporting forms for personalized accounting

Form SZV-M for submitting information about insured persons. Approved by the Resolution of the Board of the Pension Fund of the Russian Federation dated February 1, 2016 N 83p.
Form of calculation for insurance premiums. The procedure for filling out and the format for submitting the calculation in electronic form are approved by Order of the Federal Tax Service of Russia dated 10.10.2016 N MMV-7-11 / [email protected] The form is applied starting from the submission of the calculation of insurance premiums for the 1st quarter of 2017 (Article 423 of the Tax Code of the Russian Federation, paragraph 2 of the Order of the Federal Tax Service of Russia dated 10.10.2016 N ММВ-7-11 / [email protected]).
Data on the length of service of employees. They should be submitted to the PFR authorities at the place of registration in the form approved by the PFR (paragraph 2 of Article 8, paragraphs 1, 2 of Article 11 of the Law on Personalized Pension Accounting). For the first time in this order, information about the experience is submitted for 2017 no later than March 1, 2018.
Form SPV-2, required to provide information about the insurance period of the insured person in order to establish a labor pension. The form itself and the instructions for filling it out were approved by the Resolution of the PFR Board dated 06/01/2016 N 473p. Information must be submitted to the territorial body of the Pension Fund of the Russian Federation within three calendar days from the date when such a person applied for their submission.
Form SZV-K. The form and the rules for filling it out are approved by the Resolution of the Board of the PFR dated 06/01/2016 N 473p. Information on the length of service of the insured person for the period prior to registration in the compulsory pension insurance system (until 01/01/2002) is submitted to the territorial body of the PFR at the request of the PFR.
Insurance premiums: what's new in 2017?

From January 1, 2017, the collection of insurance premiums, except for injury premiums, is regulated by the Tax Code of the Russian Federation. Now the tax authorities control the observance of the legislation on taxes and fees by the insurers.
New section 11 and chapter 34 of the Tax Code are devoted to insurance premiums.
Since 2017, the tax authorities:
- control the completeness and timeliness of payment of insurance premiums accrued under the new rules;
- accept and verify reports starting from the calculation of insurance premiums for the 1st quarter of 2017;
- collect arrears, penalties and fines on insurance premiums, including for 2016 and previous periods.
We list the changes in insurance premiums, which led to a key change in legislation.
- The marginal base for "hospital" and pension contributions has been increased.
  The marginal base for contributions to compulsory social insurance in case of illness and in connection with maternity is 755,000 rubles, and for contributions to compulsory pension insurance - 876,000 rubles. For 2016, the limits were set at the level of 718,000 rubles and 796,000 rubles, respectively.
  In 2017, contributions for temporary disability and in connection with maternity are not accrued on amounts of payments and other remunerations exceeding the base limit. But pension contributions after the limit has been exhausted are charged at a lower rate - not 22%, but 10%. The same rules actually applied last year. The changes are provided for by Decree of the Government of the Russian Federation of November 29, 2016 N 1255.
  For medical contributions, the maximum base has not been established since 2015. These contributions are subject to payments, regardless of their size, on an accrual basis from the beginning of the year.
- During a desk audit, the inspectorate has the right to demand data on the amounts not subject to insurance premiums.
  Conducting a desk audit of the calculation of insurance premiums, the inspection can now request from the legal entity information and documents that confirm the validity of the reflection of amounts not subject to taxation of contributions, as well as information and documents that confirm the validity of the application of reduced contribution rates (paragraph 8.6 of Article 88 of the Tax Code of the Russian Federation) .
  According to the rules in force until 2017, the PFR and the FSS were vested with such powers. However, from periods beginning no earlier than 2017, according to the general rule, desk audits of contributions are carried out by tax authorities, guided by the requirements of the Tax Code of the Russian Federation, and funds check past periods. Until January 1, 2017, the Tax Code of the Russian Federation allowed the inspectorate to demand documents and information during a desk audit only in some cases. For example, when a legal entity applied an exemption for the tax being checked. The changes are provided for by the Federal Law of November 30, 2016 N 401-FZ.
- The insurance premiums that the organization must pay to the budget can be transferred by anyone.
  Since 2017, Article 45 of the Tax Code of the Russian Federation has been supplemented by paragraph 9, according to which the provision of the Code that another person can pay the amount to the budget for the payer applies to insurance premiums. We believe that the same rule applies to the payment of penalties and fines.
  Important! The innovations do not affect contributions for injuries, as well as penalties and fines on them, since the Tax Code of the Russian Federation does not apply to these payments. The Law on Insurance Contributions, which has lost its force, did not establish such a procedure for payment. Therefore, we believe that the changes also apply to the payment of contributions for periods beginning before 2017, if the funds are actually transferred in 2017. The changes are provided for by the Federal Law of November 30, 2016 N 401-FZ.
- Business trip in Russia: paying per diems over 700 rubles has become even less profitable.
  In the Tax Code of the Russian Federation, a norm has appeared, from which it follows that insurance premiums must be charged for per diems over 700 rubles per day of travel in Russia and over 2,500 rubles per day of a business trip abroad (paragraph 2 of Article 422 of the Tax Code of the Russian Federation). According to the Law on Insurance Contributions that has lost its force, per diem contributions were not subject to taxation. The FIU and the FSS noted that contributions are not charged on daily allowances that are paid according to the norms established in a collective agreement or local act. Contributions for injuries are not affected by the change. The Occupational Accident Insurance Act has not been amended to limit the non-taxable daily allowance. The changes are provided for by the Federal Law of July 3, 2016 N 243-FZ.
- New rules for reporting on insurance premiums have come into force.
  The calculation of contributions for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with maternity, for compulsory health insurance must be submitted to the tax authority once a quarter no later than the 30th day of the month following the settlement (reporting) period (paragraph 7 article 431 of the Tax Code of the Russian Federation).
  From the explanation of the FSS, it follows that the calculation must be submitted for periods starting no earlier than January 1, 2017. Reporting on contributions, including updated ones, for earlier periods is submitted according to the old rules. They are as follows: an electronic 4-FSS must be submitted to the territorial body of the FSS no later than the 25th day, paper - no later than the 20th day of the month after the reporting period. RSV-1 in electronic form should be sent to the territorial body of the PFR no later than the 20th day, in paper form - no later than the 15th day of the second month following the reporting period.
  The deadline for the payment of contributions remained the same - the 15th day of the month following the month for which they were accrued. The changes are provided for by the Federal Law of July 3, 2016 N 243-FZ.
Innovations in 2017 in the field of personalized accounting:
- The deadline for submitting SZV-M has been extended.
  The SZV-M form is submitted no later than the 15th day of the next month, and not the 10th, as provided for in the Law on Personal Accounting.
- A separate report on the length of service of insured persons is provided.
  The length of service of insured persons must be reported to the FIU separately, and not as part of the RSV-1 form. The form must be sent no later than March 1 of the year following the reporting year. If this rule is violated, the fine will be equal to 500 rubles for each insured person.
- A fine has been introduced for the fact that personalized accounting information is not submitted electronically.
  If the policyholder must submit personalized accounting information in electronic form, then failure to comply with this obligation will entail a fine of 1000 rubles.
- A statute of limitations has been set for liability.
  The territorial body of the PFR will be able to prosecute for an offense in the field of personalized accounting only if less than three years have passed since the date when it became known.

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

(introduced by Federal Law No. 243-FZ of July 3, 2016)

1. Unless otherwise provided by this article, 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;

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 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).

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.

(as amended by Federal Law No. 335-FZ of November 27, 2017)

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.

(as amended by Federal Law No. 335-FZ of November 27, 2017)

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 Volunteerism (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 3 of Article 217 of this Code.

(as amended by Federal Law No. 98-FZ of April 23, 2018)

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 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 for the costs of processing and issuing visas, invitations and similar documents, payment 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.

(as amended by Federal Law No. 303-FZ of October 30, 2017)

Article 421

(introduced by Federal Law No. 243-FZ of July 3, 2016)

1. The basis for calculating insurance premiums for the payers specified in paragraphs two and three of subparagraph 1 of paragraph 1 of Article 419 of this Code is determined after the expiration of each calendar month as the amount of payments and other remunerations provided for in paragraph 1 of Article 420 of this Code, accrued separately in respect of each individual from the beginning of the settlement period on an accrual basis, except for the amounts specified in Article 422 of this Code.

2. The basis for calculating insurance premiums for the payers specified in the fourth paragraph of subparagraph 1 of paragraph 1 of Article 419 of this Code is determined after the expiration of each calendar month as the amount of payments and other remunerations provided for by paragraph 2 of Article 420 of this Code, accrued separately in respect of each individual persons from the beginning of the settlement period on an accrual basis, with the exception of the amounts specified in Article 422 of this Code.

3. For the payers specified in subparagraph 1 of paragraph 1 of Article 419 of 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 subparagraph 1 of paragraph 1 of Article 419 of 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 amount of the average wage in the Russian Federation determined for the corresponding year, increased by twelve times, and the following multiplying coefficients applied 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 Article 428 of 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 Article 429 of 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 subparagraph x 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.

(as amended by Federal Law No. 335-FZ of November 27, 2017)

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, theatrical 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;

(as amended by Federal Law No. 335-FZ of November 27, 2017)

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;

(as amended by Federal Law No. 335-FZ of November 27, 2017)

9) for discoveries, selection achievements, inventions, creation of utility models, industrial designs, production secrets (know-how), topologies of integrated microcircuits (percentage of the amount of income received in the first two years of use) - 30 percent.

(clause 9 as amended by the Federal Law of November 27, 2017 N 335-FZ)

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

(introduced by Federal Law No. 243-FZ of July 3, 2016)

1. The following are not subject to insurance premiums for the payers specified in subparagraph 1 of paragraph 1 of Article 419 of 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 food, 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 in paragraph 3 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 (clan) 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) harm to the health of the insured person, as well as the amount of the payer's pension contributions under the contracts state 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;

(Item 7 as amended by Federal Law No. 300-FZ of August 3, 2018)

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 resources of the referendum funds of the initiative city groups for conducting 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 support and other payments received by military personnel, private and commanding officers of the internal affairs bodies of the Russian Federation, the federal fire service, officers of the federal courier communications, employees of institutions and bodies of the penitentiary system, customs authorities Russian Federation, having special ranks, in connection with the performance of duties of military service and service in these 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 residing 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 3 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, travel expenses to the airport or station at the points of departure, destination or transfers, baggage, rental costs of accommodation, costs of 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 cash allowance (monthly cash 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 groups (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 ) provision of services;

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;

(as amended by Federal Law No. 335-FZ of November 27, 2017)

Note:
Subparagraph 3 of paragraph 3 of Art. 422 applies to payments received in 2017 and 2018.

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

(Item 3 was introduced by Federal Law No. 401-FZ of November 30, 2016)

Article 423 Reporting period

(introduced by Federal Law No. 243-FZ of July 3, 2016)

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

(introduced by Federal Law No. 243-FZ of July 3, 2016)

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 subparagraph 1 of paragraph 1 of Article 419 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 subparagraph 1 of paragraph 1 of Article 419 of this Code.

Article 425. Rates of insurance premiums

(introduced by Federal Law No. 243-FZ of July 3, 2016)

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;

(clause 1 as amended by the Federal Law of 03.08.2018 N 303-FZ)

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 - Federal Law of 03.08.2018 N 303-FZ.

Note:
Art. 427 (as amended by the Federal Law of 04/23/2018 N 95-FZ) applies to legal relations that arose from 01/01/2018.

Article 427. Reduced rates of insurance premiums

(introduced by Federal Law No. 243-FZ of July 3, 2016)

1. Reduced rates of insurance premiums for payers specified in subparagraph 1 of paragraph 1 of Article 419 of this Code shall apply:

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 that 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 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;

Note:
Pp. 5 p. 1 art. 427 (as amended by the Federal Law of 11/27/2017 N 335-FZ) applies to legal relations that arose from 01/01/2017.

5) for organizations and individual entrepreneurs applying the simplified taxation system, whose main type of economic activity (classified on the basis of codes of types of activity in accordance with the All-Russian Classifier of Types 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;
(clause 5 as amended by the Federal Law of November 27, 2017 N 335-FZ)

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 admitted to its implementation;

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 theaters, libraries, museums and archives) and mass sports (with the exception of 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 participants in the project 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";

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 - 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 a 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 management bodies of the free economic zone at the location of such a payer;

(clause 11 as amended by the Federal Law of 03.08.2018 N 297-FZ)

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 - 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;

(Item 14 was introduced by Federal Law No. 353-FZ of November 27, 2017)

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 is understood as 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.

(Item 15 was introduced by Federal Law No. 95-FZ of April 23, 2018)

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:

(as amended by Federal Law No. 475-FZ of December 28, 2016)

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 residing in the Russian Federation (with the exception of highly qualified specialists in accordance with Federal Law No. 115-FZ of July 25, 2002 "On Legal status of foreign citizens in the Russian Federation"), - 1.8 percent;

for compulsory health insurance - 4.0 percent;

(Clause 1.1 was introduced by Federal Law No. 475-FZ of December 28, 2016)

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 rates of insurance premiums 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.

(as amended by Federal Law No. 303-FZ of August 3, 2018)

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;

(the paragraph was introduced by Federal Law No. 303-FZ of August 3, 2018)

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;

(as amended by Federal Law No. 353-FZ of November 27, 2017)

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 health insurance - 4.0 percent.

(Item 6 was introduced by Federal Law No. 95-FZ of April 23, 2018)

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.

(as amended by Federal Laws No. 353-FZ of November 27, 2017, No. 95-FZ of April 23, 2018)

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.

Note:
P. 5 Art. 427 (as amended by the Federal Law of 11/27/2017 N 335-FZ) applies to legal relations that arose from 01/01/2017.

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:

(as amended by Federal Law No. 335-FZ of November 27, 2017)

for newly created organizations:

(as amended by Federal Law No. 436-FZ of December 28, 2017)

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 the installation, testing and maintenance of 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;

(as amended by Federal Law No. 436-FZ of December 28, 2017)

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;

(as amended by Federal Law No. 335-FZ of November 27, 2017)

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.

(as amended by Federal Law No. 335-FZ of November 27, 2017)

For the purposes of this paragraph, the amount of income is determined according to the tax accounting data 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 part two of Article 250 of this Code.

In the event that, 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 the non-compliance with the established conditions was admitted, or such an organization was deprived of state accreditation, or an entry was made in the register of residents of the special economic zone depriving the organization of the status of a resident of a technical and innovative special economic zone or industrial-production special economic zone.

(as amended by Federal Law No. 436-FZ of December 28, 2017)

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 Article 431 of this Code.

Note:
P. 6 Art. 427 (as amended by the Federal Law of 11/27/2017 N 335-FZ) applies to legal relations that arose from 01/01/2017.

6. For the payers specified 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 paragraph 1 and subparagraph 1 of paragraph 1.1 of Article 346.15 of 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 an 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.

(as amended by Federal Law No. 335-FZ of November 27, 2017)

Note:
P. 7 Art. 427 (as amended by the Federal Law of 11/27/2017 N 335-FZ) applies to legal relations that arose from 01/01/2017.

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 revenues 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 revenues);

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.

(as amended by Federal Law No. 335-FZ of November 27, 2017)

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 Article 431 of this Code.

(as amended by Federal Law No. 335-FZ of November 27, 2017)

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 with the organization's fulfillment of the conditions established by this paragraph, earmarked receipts 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 receipt of the status of a participant in the 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 (hereinafter referred to as the project participant) starting from the 1st day of the month following the month in which they received the status of a project participant.

The reduced rates of insurance premiums provided for in 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 of the status of a project participant by organizations 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", in the manner determined 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 paragraph two of this clause 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 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 case 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.

(the paragraph was introduced by Federal Law No. 297-FZ of August 3, 2018)

(Clause 10 as amended by Federal Law No. 300-FZ of August 3, 2018)

Note:
Clause 10.1 of Art. 427 (as amended by the Federal Law of 03.08.2018 N 300-FZ) in relation to residents of territories of advanced socio-economic development located on the territory of the Far Eastern Federal District, and residents of the free port of Vladivostok, applies to legal relations that arose from 06/26/2018.

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 advanced 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 recognized as 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 the Federal Law of December 29, 2014 N 473-FZ "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 changing the list of jobs of the payer 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 has 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.

(Clause 10.1 was introduced by Federal Law No. 300-FZ of August 3, 2018)

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 the payers before the 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.

(Clause 11 was introduced by Federal Law No. 353-FZ of November 27, 2017)

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 provision 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 provision 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.

(Clause 12 was introduced by Federal Law No. 95-FZ of April 23, 2018)

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 the development of 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 companies 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 Article 431 of this Code .

(Clause 13 was introduced by Federal Law No. 95-FZ of April 23, 2018)

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

(introduced by Federal Law No. 243-FZ of July 3, 2016)

1. For the payers specified in subparagraph 1 of paragraph 1 of Article 419 of this Code, in respect of payments and other remuneration in favor of individuals employed in the types of work specified in paragraph 1 of part 1 of Article 30 of the Federal Law of December 28, 2013 N 400- Federal Law "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 subparagraph 1 of paragraph 1 of Article 419 of 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 Federal Law No. of December 28, 2013 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:

Working condition class	Subclass of working conditions	Additional insurance premium rate
Dangerous	4	8.0 percent
Harmful	3.4	7.0 percent
	3.3	6.0 percent
	3.2	4.0 percent
	3.1	2.0 percent
Permissible	2	0.0 percent
Optimal	1	0.0 percent.

Article 429

(introduced by Federal Law No. 243-FZ of July 3, 2016)

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 paragraph 1 of Article 420 of 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 remunerations accrued in favor of employees directly employed full-time in underground and open-pit mining operations (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 an object of taxation of insurance premiums in accordance with paragraph 1 of Article 420 of 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 Federal Law No. 84-FZ of May 10, 2010 "On Additional Social Security for Certain Categories of Employees of Coal Industry Organizations", respectively.

Article 430

(introduced by Federal Law No. 243-FZ of July 3, 2016)

1. The payers specified in subparagraph 2 of paragraph 1 of Article 419 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:

if 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 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.

(Clause 1 as amended by Federal Law No. 335-FZ of November 27, 2017)

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.

(as amended by Federal Law No. 335-FZ of November 27, 2017)

The amount of insurance premiums for compulsory health insurance as a whole for a peasant (farmer) 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.

(the paragraph was introduced by Federal Law No. 335-FZ of November 27, 2017)

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.

(as amended by Federal Law No. 335-FZ of November 27, 2017)

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.

(clause 2 as amended by the Federal Law of November 30, 2016 N 401-FZ)

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 by the tax authorities.

(as amended by Federal Law No. 401-FZ of November 30, 2016)

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 by an individual of activity as an individual entrepreneur, the date of deregistration of a lawyer, notary engaged in private practice, arbitration manager, appraiser, mediator with the tax authorities , 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 paragraph 1 of Article 419 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 paragraph 1 of Article 419 of this Code do not calculate and pay insurance premiums for mandatory 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", as well as for the periods in which the status of a lawyer was suspended and during which they did not carry out relevant activities, provided that they submitted to the tax authority on the place of registration of the application for exemption from payment of insurance premiums and supporting documents.

(as amended by Federal Law No. 335-FZ of November 27, 2017)

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 activities, 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.

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);

(as amended by Federal Law No. 475-FZ of December 28, 2016)

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 Articles 346.47 and 346.51 of this Code;

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

Article 431

(introduced by Federal Law No. 243-FZ of July 3, 2016)

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.

Note:
From January 1, 2021, Federal Law No. 243-FZ of July 3, 2016, clause 2 of Article 431 is recognized as invalid.

2. The amount of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood is reduced by the 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 remunerations (with the exception of those specified in subparagraph 3 of paragraph 3 of Article 422 of this Code), the amounts of insurance premiums related to them in respect of each individual in whose favor payments were made.

(as amended by Federal Law No. 401-FZ of November 30, 2016)

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 subparagraph 1 of paragraph 1 of Article 419 of this Code, separately in respect of insurance premiums for compulsory pension insurance, insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood, insurance mandatory health insurance contributions.

7. The payers specified in subparagraph 1 of paragraph 1 of Article 419 of this Code (with the exception of individuals making payments specified in subparagraph 3 of paragraph 3 of Article 422 of this Code) submit a calculation of insurance premiums no later than the 30th day of the month following settlement (reporting) period, to the tax authority at the location of the organization and at the location of separate subdivisions of organizations that accrue payments and other remuneration in favor of individuals, at the place of residence of the individual making payments and other remuneration to individuals.

(as amended by Federal Law No. 401-FZ of November 30, 2016)

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 billing (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 if false personal data identifying the insured individuals are indicated, such a calculation is considered not submitted, about which the payer is notified not 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).

(as amended by Federal Law No. 335-FZ of November 27, 2017)

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 notice 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.

(as amended by Federal Law No. 401-FZ of November 30, 2016)

Note:
From January 1, 2021, Federal Law No. 243-FZ of July 3, 2016, clause 8 of Article 431 is recognized as invalid.

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 Federal Law No. 255-FZ of December 29, 2006 "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.

Note:
From January 1, 2021, Federal Law No. 243-FZ of July 3, 2016, clause 9 of Article 431 is recognized as invalid.

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 compensation by the 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 average number of individuals in whose favor payments and other remunerations are made exceeds 25 people for the previous settlement (reporting) period, as well as newly created (including during reorganization) organizations in which the 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 during reorganization), whose average number of individuals in whose favor payments and other remuneration are made, for the previous settlement (reporting) period is 25 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.

(as amended by Federal Law No. 401-FZ of November 30, 2016)

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 subdivisions that accrue 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 subparagraph 1 of paragraph 1 of Article 419 of this Code are obliged, respectively, until the preparation of an interim liquidation balance sheet, or before the date of submission to the registration authority of an application 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.

Note:
On January 1, 2021, Federal Law No. 243-FZ of July 3, 2016, clause 16 of Article 431 is recognized as invalid.

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 expenses of payers for payments of insurance coverage shall be 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

(introduced by Federal Law No. 243-FZ of July 3, 2016)

1. Calculation of the amount of insurance premiums payable for the billing period by the payers specified in subparagraph 2 of paragraph 1 of Article 419 of this Code is carried out by them independently in accordance with Article 430 of this Code, unless otherwise provided by this Article.

(as amended by Federal Law No. 401-FZ of November 30, 2016)

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.

Note:
Abs. 2 p. 2 art. 432 (as amended by the Federal Law of November 27, 2017 N 335-FZ) applies to billing periods starting from 2017.

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.

(as amended by Federal Law No. 335-FZ of November 27, 2017)

In case of non-payment (incomplete payment) of insurance premiums by the payers specified in subparagraph 2 of paragraph 1 of Article 419 of this Code, within the period established by paragraph two of this paragraph, the tax authority determines, in accordance with Article 430 of this Code, the amount of insurance premiums payable for the billing period 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 by an individual of activity 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 case 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 activities 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 deregistration with the tax authority of an individual who is not an individual entrepreneur as a payer of insurance premiums.

Amounts not subject to insurance premiums. Base size.

The object of taxation of insurance premiums for payers of insurance premiums - organizations and entrepreneurs making payments to individuals - is formulated in Part 1 of Art. 7 of Law No. 212-FZ. It includes payments and other remuneration in favor of individuals made within the framework of labor relations and civil law contracts, the subject of which is the performance of work, the provision of services.

Insurance premiums are also subject to payments under contracts:

author's order;
on the alienation of the exclusive right to works of science, literature, art;
publishing license;
licensing - on granting the right to use a work of science, literature, art.

In this wording, the specified norm has been in force since 2011 (amended by Federal Law No. 339-FZ of 08.12.2010).

Until 2011, the object of taxation of insurance premiums included payments and remuneration accrued by payers of insurance premiums in favor of individuals under employment contracts. As practice has shown, the wording "payments under employment contracts" and "payments within the framework of labor relations" differ significantly.

The Ministry of Health and Social Development of Russia issued a number of letters on this topic. Thus, payments to employees who are not directly stipulated in labor contracts with them are subject to insurance premiums as being made within the framework of labor relations between employees and the employer and, therefore, related to labor contracts (Letter of the Ministry of Health and Social Development of Russia dated March 23, 2010 No. 647-19).

The object of taxation of insurance premiums includes all payments made within the framework of labor relations.

First of all, this is a salary, various stimulating allowances (bonuses).

Wages also include various compensation payments, for example, for work in conditions that deviate from normal. Such payments are also subject to insurance premiums.

The situation with compensation payments is rather complicated. Insurers often confuse compensations related to working conditions (for example, for harmful and dangerous conditions, for the traveling nature of work) and compensations paid to reimburse the employee's expenses incurred by him in the performance of his job duties.

Why can't these two types of compensation be mixed? Compensations that belong to the first type, as a rule, are an integral part of wages. And, accordingly, are subject to insurance premiums. And compensations related to the second type are not subject to contributions, since they are aimed at compensating the material costs of employees.

As for bonuses paid for various achievements (for example, for production results at the end of the year), such bonuses are clearly subject to insurance premiums, as they are directly related to labor relations.

Bonuses paid not for production results, but, for example, for holidays, according to the Ministry of Health and Social Development of Russia, even if they are not provided for by local acts of the organization or employment contracts, are subject to contributions. The exception is amounts that are not taxable by virtue of Art. 9 of Law No. 212-FZ (Letter of the Ministry of Health and Social Development of Russia dated May 26, 2010 No. 1343-19). Thus, the amount of "holiday" premiums must be charged insurance premiums.

Payments made by law Some types of payments are made by an employer by law. For example, in the form of amounts of average earnings paid by the organization in accordance with the legislation of the Russian Federation:

average earnings paid by employers to donor workers for blood donation days and rest days in connection with this (Article 186 of the Labor Code of the Russian Federation);
average earnings paid by employers during the time an employee is called up for military training (Article 170 of the Labor Code of the Russian Federation and paragraphs 1 - 2 of Article 6 of the Federal Law of March 28, 1998 No. 53-FZ "On military duty and military service");
average earnings paid to working pregnant women for the days they pass the mandatory dispensary examination (part 3 of article 254 of the Labor Code of the Russian Federation);
payment for additional days off that are provided by employers to one of the working parents to care for disabled children (paragraph 1 of article 262 of the Labor Code of the Russian Federation);
the average salary that employers pay to employees summoned to the person conducting the inquiry, the investigator, the prosecutor's office or the court as witnesses, victims, their legal representatives, witnesses, for all the time they spent in connection with such a summons (Article 131 of the Code of Criminal Procedure RF, paragraph 2 of the Instruction on the procedure and amount of reimbursement of expenses and payment of remuneration to persons in connection with their summons to the bodies of inquiry, preliminary investigation, the prosecutor's office or to the court, approved by Resolution of the Council of Ministers of the RSFSR dated 07.14.1990 No. 245, and Article 95 of the Code of Civil Procedure RF).

Payments included in the social package:

compensation paid by the employer in accordance with Art. 236 of the Labor Code in case of violation of the established deadline for the payment of wages, as well as payment for vacation, payments upon dismissal, etc.;
payment by the organization for its employee of interest on a non-purpose loan taken by the employee for consumer purposes, and not for the purchase or construction of housing. This payment is not specified in Art. 9 of Law No. 212-FZ, therefore, it is subject to contributions in the generally established manner (Letter of the Ministry of Health and Social Development of Russia dated August 13, 2010 No. 2640-19).
the company pays for the services of fitness centers for employees (Letter of the Ministry of Health and Social Development of Russia dated 08/06/2010 No. 2538-19).
the company pays membership fees or obtaining certificates of accountants of an organization providing educational services, the amounts of such payment are also subject to insurance premiums. The fact is that the same membership fees are not a payment for the training of employees and are recognized as a payment in their favor within the framework of labor relations (Letter of the Ministry of Health and Social Development of Russia dated August 05, 2010 No. 2519-19).
Many companies pay employees for meals. With regard to these amounts, the Ministry of Health and Social Development of Russia spoke out in Letter No. 2519-19 dated 05.08.2010. Subject to the norm h. 1 Article. 7 of Law No. 212-FZ, the object of taxation of insurance premiums includes all payments in favor of employees made within the framework of labor relations, including those provided for by a collective agreement. An exception is made only for payments that are expressly prescribed in the named Law. Payment of the cost of food for employees in Art. 9 of Law No. 212-FZ is not named and, therefore, is subject to insurance premiums in the generally established manner.
if an employee moves to work in another city, the costs associated with hiring housing are often borne by the company. This will also entail an additional burden for her in the form of insurance premiums. Housing compensation amounts paid to an employee who has moved to another city to work, for example, in a branch of an organization, are not subject to paragraphs. "and" p. 2 h. 1 art. 9 of Law No. 212-FZ, since this norm provides for exemption from the taxation of insurance premiums for reimbursement of employee expenses only for relocation (Letter of the Ministry of Health and Social Development of Russia dated 05.08.2010 No. 2519-19).

What does not apply to the object of taxation of insurance premiums

1. Payments and other remunerations made within the framework of civil law contracts, the subject of which is the transfer of ownership or other real rights to property (property rights), for example, under a donation agreement, do not belong to the object of taxation of insurance premiums.

Also, payments under contracts related to the transfer of property (property rights) for use, with the exception of copyright contracts, contracts for the alienation of the exclusive right to works of science, literature, art, publishing license agreements, license agreements for the provision of the right to use a work of science, literature, art (part 3 of article 7 of Law No. 212-FZ).

2. Another group of payments and remunerations that are not recognized as an object of taxation of insurance premiums are amounts accrued in favor of foreigners and stateless persons (part 4 of article 7 of Law No. 212-FZ). Firstly, these are the amounts under labor contracts concluded by the named persons with a Russian organization for work in its separate subdivision located abroad. Secondly, payments and remuneration accrued in connection with the implementation by such persons of activities outside of Russia within the framework of concluded civil law contracts, the subject of which is the performance of work, the provision of services.

In addition to the above, the object of taxation of insurance premiums does not include payments to volunteers involved in the organization and holding of the Olympic and Paralympic Games in 2014 and the World Summer Universiade in 2013 (parts 6 and 7 of article 7 of Law No. 212-FZ.

3. You do not need to pay insurance premiums in a situation where a civil law contract is concluded with an individual entrepreneur. The latter pays insurance premiums for himself as an independent insured.

Payments not subject to insurance premiums

Payments that are not subject to insurance premiums are named in Art. 9 of Law No. 212-FZ. The list is closed. Among the payments it mentions are:

state benefits paid in accordance with the law, including unemployment benefits, as well as benefits and other types of compulsory insurance coverage for compulsory social insurance;
all types of established compensation payments (within the limits established in accordance with the legislation of the Russian Federation), the amount of one-time material assistance, insurance payments for compulsory insurance of employees, the cost of travel of employees and their families to the place of vacation and back, paid by the payer of insurance premiums to persons, working and living in the regions of the Far North and equivalent areas, etc.

Amounts of one-time material assistance provided by payers of insurance premiums:

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;
to employees (parents, adoptive parents, guardians) at birth (adoption (adoption) of a child, paid during the first year after birth (adoption (adoption), but not more than 50,000 rubles for each child);

The amount of financial assistance provided by employers to employees, but not exceeding 4,000 rubles per employee for the billing period

Amounts of tuition fees for basic and additional professional educational programs, including for vocational training and retraining of employees

Amounts paid by organizations (individual entrepreneurs) to employees for reimbursement of expenses for paying interest on loans (credits) for the purchase and (or) construction of residential premises

The amount of monetary allowance, food and clothing security and other payments received by military personnel with special ranks and performing the duties of military and equivalent service in accordance with the legislation of the Russian Federation

Amounts of payments and other remuneration under employment contracts and civil law contracts, including author's order in favor of foreign citizens and stateless persons temporarily residing on the territory of the Russian Federation (except as provided for by federal laws on specific types of social insurance - Federal Law dated 03.12.2011 No. 379-FZ)

You can find additional information on your questions on the website of the Pension Fund of Russia at the address: www.pfrf.ru or find out by contacting the PFR Office in the Kabansky District at the address Kabansk, 22B Oktyabrskaya St., tel. 41-2-49.

Department of administration of insurance premiums, interaction with policyholders and

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

(see text in previous edition)

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 Volunteerism (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 allowances 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 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 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), affiliated organizations of UEFA, the Russian Football Union, local organizational structure, commercial partners of UEFA, suppliers of goods are not recognized as an object of taxation 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", on 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.