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 legislation of the Russian Federation (hereinafter referred to as payers who do not make payments and other remuneration to individuals).

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

Article 420. Object of taxation of insurance premiums

(introduced Federal law dated July 3, 2016 N 243-FZ)

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

1) within the framework of labor relations and civil contracts, the subject of which is the performance of work, 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 Civil Code of the Russian Federation, publishing license agreements, license agreements for 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, including remunerations accrued by organizations for managing rights on a collective basis in favor of authors of works according to agreements concluded with users.

2. The object of taxation of insurance premiums for payers specified in paragraph four of subparagraph 1 of paragraph 1 of Article 419 of this Code is recognized as payments and other remuneration under employment agreements (contracts) and under civil law contracts, the subject of which is the performance of work, the provision of services in favor of individuals (except for remunerations 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 recognized as the implementation of entrepreneurial or other professional activity in the case provided for in paragraph three of subparagraph 1 of paragraph 1 of Article 430 of this Code, the object of taxation of insurance premiums is also recognized as income received by the payer insurance premiums and determined in accordance with paragraph 9 of Article 430 of this Code.

(as amended by Federal Law dated November 27, 2017 N 335-FZ)

4. Payments and other remuneration within the framework of civil 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 for use ( property rights), with the exception of author's order agreements, agreements on the alienation of the exclusive right to the results of intellectual activity specified in subparagraphs 1 - 12 of paragraph 1 of Article 1225 of the Civil Code of the Russian Federation, publishing license agreements, license agreements on granting the right to use the results of intellectual activity specified in the subparagraphs 1 - 12 paragraph 1 of Article 1225 of the Civil Code of the Russian Federation.

(as amended by Federal Law dated November 27, 2017 N 335-FZ)

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

6. Payments to volunteers (volunteers) within the framework of the execution of civil contracts for reimbursement of expenses concluded in accordance with Article 17.1 of the Federal Law of August 11, 1995 N 135-FZ “On Charitable Activities and Volunteering (Volunteering)” are not recognized as an object of taxation by insurance contributions. volunteers (volunteers), with the exception of food costs 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 dated April 23, 2018)

7. Payments to foreign citizens and stateless persons under employment contracts or civil contracts concluded with FIFA (Federation Internationale de Football Association) and the subject of which are the performance of work, provision of services, as well as payments, are not recognized as subject to taxation of insurance premiums. made to volunteers under civil contracts concluded with FIFA, FIFA subsidiaries, the Organizing Committee "Russia-2018" and the subject of which is participation in events provided for by Federal Law of June 7, 2013 N 108-FZ "On the preparation and conduct in the Russian Federation of the 2018 FIFA World Cup, the 2017 FIFA Confederations Cup and changes to certain legislative acts Russian Federation", to reimburse the expenses of volunteers in connection with the execution the said agreements in the form of payment of expenses for registration and issuance of visas, invitations and similar documents, payment of travel costs, accommodation, food, 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 dated October 30, 2017 N 303-FZ)

Article 421. Base for calculating insurance premiums for payers making payments and other rewards to individuals

(introduced by Federal Law dated July 3, 2016 N 243-FZ)

1. The basis for calculating insurance premiums for payers specified in paragraphs two and three of subparagraph 1 of paragraph 1 of Article 419 of this Code is determined at the end 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 relation to each individual from the beginning of the billing period on an accrual basis, with the exception of the amounts specified in Article 422 of this Code.

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

3. For payers specified in subparagraph 1 of paragraph 1 of Article 419 of this Code, the maximum value of the base for calculating insurance premiums for compulsory pension insurance and the maximum value of the base for calculating insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity. Insurance premiums are not collected from amounts of payments and other remuneration in favor of an individual that exceed the maximum base for calculating insurance premiums established for the corresponding billing period, determined on an accrual basis from the beginning of the billing period, unless otherwise established by this chapter.

4. The maximum value of the base for calculating insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity is subject to annual indexation from January 1 of the corresponding year based on the growth of the average wages In 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 contributions for compulsory pension insurance is established taking into account the average salary in the Russian Federation determined for the corresponding year, increased by twelve times, and the following increasing factors 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 provisions of this paragraph do not apply when calculating insurance premiums for additional tariffs for compulsory pension insurance established by Article 428 of this Code, and insurance premiums for additional social security for flight crew members of civil aviation aircraft, as well as individual categories employees of coal industry organizations established by Article 429 of this Code.

The maximum value of the base for calculating insurance contributions for compulsory pension insurance from 2022, established in accordance with this paragraph, 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. Size appropriate limit value 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 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 less than 500 rubles is discarded.

7. When making payments and other rewards in in kind in the form of goods (work, services), other property, the base for calculating insurance premiums is determined as the cost of these goods (work, services), other property, calculated on the basis of their prices, determined in a 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, excise taxes and excludes partial payment an individual the cost of goods received by him, work performed for him, services provided to him.

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

(as amended by Federal Law dated November 27, 2017 N 335-FZ)

9. If the expenses specified in paragraph 8 of this article cannot be documented, they are accepted for deduction 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, photographs for printing, works of architecture and design - 30 percent;

3) for the creation of works of sculpture, monumental and decorative painting, decorative and applied and design art, easel painting, theatrical and film set art and graphics, made in various techniques - 40 percent;

4) for the creation of audiovisual works (video, television and cinema films), phonograms, messages on the air or via cable radio or television broadcasts - 30 percent;

(as amended by Federal Law dated November 27, 2017 N 335-FZ)

5) for the creation of musical stage works (operas, ballets, musical comedies), symphonic, choral, chamber works, works for brass band, original music for cinema, 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 dated November 27, 2017 N 335-FZ)

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

(Clause 9 as amended by Federal Law No. 335-FZ dated November 27, 2017)

10. When determining the base for calculating insurance premiums, expenses confirmed by documents cannot be taken into account simultaneously with expenses within the established standard.

Article 422. Amounts not subject to insurance contributions

(introduced by Federal Law dated July 3, 2016 N 243-FZ)

1. The following are not subject to insurance premiums for 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 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 of the norms 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 residential premises, payment for residential premises and utilities, food and groceries, fuel or related monetary compensation;

with payment of the cost and (or) issuance of the due allowance in kind, as well as with the payment of funds in exchange for this allowance;

with payment of the cost of food, sports equipment, equipment, sports and dress uniforms received by athletes and employees of physical education and sports organizations for the training process and participation in sports competitions, as well as sports judges for participation 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 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 workers dismissed from organizations located in the Far North and equivalent areas, and also compensation to the manager, deputy managers and chief accountant of the organization in a portion exceeding three times the average monthly salary;

with reimbursement of expenses for professional training, retraining and advanced training of employees;

with expenses of an individual in connection with the performance of work, provision of services under civil contracts;

with the employment of workers dismissed in connection with the implementation of measures to reduce the number or staff of employees, reorganization or liquidation of the organization, in connection with the termination of activities by individuals as individual entrepreneurs, termination of powers of notaries engaged in private practice, and 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 by an individual of labor duties, including in connection with moving to work in another area, with the exception of payments in cash for work under difficult, harmful and (or) dangerous working conditions, except for compensation payments in an amount equivalent to the cost of milk or other equivalent food products, payments in foreign currency in lieu of daily allowances provided for in paragraph 3 of Article 217 of this Code by Russian shipping companies to members ship crews foreign navigation, payments in foreign currency to crew members of Russian aircraft operating international flights, as well as compensation payments for unused vacation not related to the dismissal of employees;

3) lump sum amount financial assistance provided by payers:

to individuals in connection with natural disaster or other emergency circumstances in order to compensate for material damage caused to them or harm to their health, as well as to individuals affected by terrorist acts on the territory of the Russian Federation;

to an employee in connection with the death of a member (members) of his family;

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

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

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

6) employer contributions paid by the payer in accordance with the Federal Law of April 30, 2008 N 56-FZ “On additional insurance contributions for funded pension and state support for the formation pension savings", 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;

7) the cost of travel of the employee to the place of use of the vacation and back and the cost of transporting luggage weighing up to 30 kilograms, as well as the cost of travel of non-working members of his family (husband, wife, minor children actually living with the employee) and the cost of transporting their baggage, paid by the insurance payer contributions to persons working and living in the regions of the Far North and equivalent areas, 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 taking a vacation outside the territory of the Russian Federation, the cost of travel or flights of the employee and non-working members of his family (including the cost of transporting 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;

(Clause 7 as amended by Federal Law dated 03.08.2018 N 300-FZ)

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

9) cost 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 constant use;

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

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

12) the amount of training fees for employees in basic professional fields 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 purchase and (or) construction of residential premises;

14) amounts monetary allowance, food and clothing support and other payments received by military personnel, private and commanding personnel of the internal affairs bodies of the Russian Federation, the federal fire service, senior personnel of the federal courier communications, employees of institutions and bodies of the penal system, customs authorities Russian Federation, having special ranks, in connection with the performance of duties military service and services in the specified bodies in accordance with the legislation of the Russian Federation;

15) amounts of payments and other remuneration under employment contracts and civil law contracts, including under contracts of author’s order in favor of foreign citizens and stateless persons temporarily staying on the territory of the Russian Federation, with the exception of amounts of payments and other remuneration in favor of such persons recognized as 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 target expenses for travel to destinations and back, fees for airport services, commission fees, costs of travel to the airport or train station at places of departure, destination or transfers, baggage transportation, costs of renting living quarters, costs of communication services, fees for issuing (receiving ) and registration of a service foreign passport, fees for issuing (receiving) visas, as well as costs for exchanging cash or a bank check for cash foreign currency. A similar procedure for levying insurance premiums applies to payments made to individuals who are under the authority (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 contributions for compulsory pension insurance - amounts of cash (monthly 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 higher education full-time education for activities carried out in student teams (included in the federal or regional register of youth and children's associations using state support) under employment contracts or under civil law contracts, the subject of which is the performance of work and (or) the provision of services;

2) in terms of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity - any remuneration paid to individuals under civil law contracts, 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 dated November 27, 2017 N 335-FZ)

Note:
Subclause 3, clause 3, art. 422 applies to payments received in 2017 and 2018.

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

(Clause 3 introduced by Federal Law dated November 30, 2016 N 401-FZ)

Article 423. Calculation period. Reporting period

(introduced by Federal Law dated July 3, 2016 N 243-FZ)

1. The billing period is a calendar year.

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

Article 424. Determination of the date for making payments and other remuneration

(introduced by Federal Law dated July 3, 2016 N 243-FZ)

The date of payments and other remuneration is determined as:

1) the day of accrual of payments and other remunerations in favor of the employee (individual in whose favor payments and other remunerations are made) - for payments and other remunerations accrued by 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 payers specified in paragraph four of subclause 1 of clause 1 of Article 419 of this Code.

Article 425. Insurance premium rates

(introduced by Federal Law dated July 3, 2016 N 243-FZ)

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

2. Insurance premium rates are established in the following amounts, unless otherwise provided by this chapter:

1) for compulsory pension insurance:

within the established limit of the base for calculating insurance premiums for this species insurance - 22 percent;

above the established maximum base for calculating insurance premiums for this type of insurance - 10 percent;

(Clause 1 as amended by Federal Law dated August 3, 2018 N 303-FZ)

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

3) for mandatory health insurance- 5.1 percent.

Article 426. Lost force on January 1, 2019. - Federal Law of August 3, 2018 N 303-FZ.

Note:
Art. 427 (as amended by Federal Law No. 95-FZ of April 23, 2018) applies to legal relations that arose from January 1, 2018.

Article 427. Reduced rates of insurance premiums

(introduced by Federal Law dated July 3, 2016 N 243-FZ)

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

1) for business entities and business partnerships, the activities of which consist in the practical application (implementation) of the results of intellectual activity (programs for electronic computers, databases, inventions, utility models, industrial designs, selection achievements, topologies of integrated circuits, production secrets (know-how) -how), the exclusive rights to which belong to the founders, participants (including jointly with other persons) of such business companies, participants of such business 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 who have entered into agreements with the management bodies of special economic zones on the implementation of technology-innovation activities and making payments to individuals working in a technology-innovation special economic zone or industrial-production special economic zone, for organizations and individual entrepreneurs, those who have entered into agreements on the implementation of tourist and recreational activities and make payments to individuals working in tourist and recreational special economic zones, united by a decision of the Government of the Russian Federation into a cluster;

3) for Russian organizations who carry out activities in the field information technologies, develop and implement computer programs they have developed, databases on material medium or in the form 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 (except for ships used for storage and transshipment of oil and petroleum products in sea ​​ports Russian Federation), for the performance of labor duties as a member of the ship’s crew, - in relation to these payments and remunerations;

Note:
pp. 5 p. 1 art. 427 (as amended by Federal Law No. 335-FZ of November 27, 2017) applies to legal relations that arose from January 1, 2017.

5) for organizations and individual entrepreneurs using a simplified taxation system, the main economic activity (classified based on activity codes in accordance with All-Russian classifier types of economic activity) which are:

• food production;
• production of soft drinks, production of mineral waters and other bottled drinking waters;
• textile production;
• manufacture of wearing apparel;
• production of leather and leather products;
• wood processing and production of wood and cork products, except furniture, production of straw products and weaving materials;
• 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 using cold stamping or bending;
• wire production using cold drawing method;
• production of finished metal products, except 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 auto Vehicle, 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;
• wastewater collection and treatment;
• collection, processing and disposal of waste; processing of secondary raw materials;
• building;
• construction engineering structures;
• specialized construction work;
• maintenance and repair of vehicles;
• Retail trade of medicines in specialized stores (pharmacies);
• retail trade in products used for medical purposes, orthopedic products in specialized stores;
• activities of land and pipeline transport;
• water transport activities;
• air and space transport activities;
• warehousing and auxiliary transport activities;
• postal and courier activities;
• production of films, videos and television programs;
• activities in the field of television and radio broadcasting;
• activities in the field of telecommunications;
• computer development 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;
• control real estate for a fee or on a contractual basis;
• research and development;
• veterinary activities;
• activities of travel agencies and other organizations providing services in the field of tourism;
• building and grounds maintenance activities;
• education;
• health activities;
• residential care activities;
• provision of social services without providing accommodation;
• activities of cultural and art institutions;
• activities of libraries, archives, museums and other cultural objects;
• activities of sports facilities;
• activities of sports clubs;
• activities of fitness centers;
• other activities in the field of sports;
• repair of computers, personal and household items;
• activities related to the provision of other personal services;
• (Clause 5 as amended by Federal Law No. 335-FZ dated November 27, 2017)

6) for taxpayers of the single tax on imputed income for individual species activities - pharmacy organizations and individual entrepreneurs with a license for pharmaceutical activities - in relation to payments and rewards made to individuals who, in accordance with Federal Law of November 21, 2011 N 323-FZ "On the fundamentals of protecting the health of citizens in the Russian Federation" have the right to engage in pharmaceutical activities or are allowed to engage in pharmaceutical activities;

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

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

9) for individual entrepreneurs applying the patent taxation system - in relation to payments and rewards accrued in favor of individuals engaged in the type of economic activity specified in the patent (with the exception of individual entrepreneurs carrying out the types of business 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 a project to carry out research, development and commercialization of their results in accordance with Federal Law of September 28, 2010 N 244-FZ “On the Skolkovo Innovation Center”;

11) for organizations and individual entrepreneurs who have received the status of 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 federal city of Sevastopol" (hereinafter referred to as the participant in the free economic zone), in relation to payments and other remuneration in favor of individuals involved in the sale investment project in a free economic zone, information about which is contained in the investment declaration that meets the requirements established by 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 federal city Sevastopol" (hereinafter referred to as individuals involved in the implementation of an investment project in a free economic zone).

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

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

(Clause 11 as amended by Federal Law dated 03.08.2018 N 297-FZ)

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

13) for organizations and individual entrepreneurs who have received the status of resident of the free port of Vladivostok in accordance with Federal Law of July 13, 2015 N 212-FZ “On the Free Port of Vladivostok” (hereinafter referred to as a resident of the free port of Vladivostok);

14) for organizations included in the unified register of residents of the Special Economic Zone in the Kaliningrad Region in accordance with the Federal Law “On the Special Economic Zone in the Kaliningrad Region and on amendments to certain legislative acts of the Russian Federation.” The payers specified in this subclause apply reduced rates of insurance premiums, taking into account the features established by paragraph 11 of this article;

(Clause 14 introduced by Federal Law dated November 27, 2017 N 353-FZ)

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) provision of services (performance of work) for the creation of animated audiovisual products. For the purposes of this article, animated audiovisual production means a film consisting of specially created drawn or three-dimensional puppet images and objects moving on the screen, including those created using computer graphics.

(Clause 15 introduced by Federal Law No. 95-FZ dated April 23, 2018)

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

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

(as amended by Federal Law dated December 28, 2016 N 475-FZ)

for compulsory pension insurance in 2017 - 8.0 percent, 2018 - 13.0 percent, 2019 - 20.0 percent;

for compulsory social insurance in case of temporary disability and in connection with maternity in 2017 - 2.0 percent, 2018 - 2.9 percent, 2019 - 2.9 percent;

for compulsory health insurance in 2017 - 4.0 percent, 2018 - 5.1 percent, 2019 - 5.1 percent;

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

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

for compulsory health insurance - 4.0 percent;

(Clause 1.1 introduced by Federal Law dated December 28, 2016 N 475-FZ)

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

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

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

(as amended by Federal Law dated August 3, 2018 N 303-FZ)

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

(paragraph introduced by Federal Law dated August 3, 2018 N 303-FZ)

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

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

(as amended by Federal Law dated November 27, 2017 N 353-FZ)

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

for compulsory pension insurance - 8.0 percent;

for compulsory social insurance in case of temporary disability and in connection with maternity - 2.0 percent;

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

for compulsory health insurance - 4.0 percent.

(Clause 6 introduced by Federal Law dated April 23, 2018 N 95-FZ)

3. Reduced rates of insurance premiums established by paragraph 2 of this article are applied by the payers specified in paragraph 1 of this article, subject to the fulfillment of the conditions provided for in paragraphs 4 - 12 of this article.

(as amended by Federal Laws dated November 27, 2017 N 353-FZ, dated April 23, 2018 N 95-FZ)

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

carrying out research and development work and practical use(implementation) of the results of intellectual activity. Research and development work means work to create new or improve manufactured products (goods, works, services), in particular invention;

application of a simplified taxation system;

entering into the register of notifications about the creation of business entities and business partnerships.

The register of notifications on the creation of business entities and business partnerships is maintained by the authorized Government of the Russian Federation federal body executive power and transferred 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 for control and supervision in the field of taxes and fees.

If, based on 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 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 calculation period , in which there is a discrepancy with the conditions specified in this paragraph.

Note:
Clause 5 Art. 427 (as amended by Federal Law No. 335-FZ of November 27, 2017) applies to legal relations that arose from January 1, 2017.

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

(as amended by Federal Law dated November 27, 2017 N 335-FZ)

for newly created organizations:

(as amended by Federal Law dated December 28, 2017 N 436-FZ)

share of income from the sale of copies of computer programs, databases, transfer of exclusive rights to computer programs, databases, granting 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 (work) for installation, testing and maintenance of these computer programs, databases at the end of the reporting (calculation) period is at least 90 percent of the total income organizations for 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 the organization as a resident of a technology-innovative special economic zone or an industrial-production special economic zone;

(as amended by Federal Law dated December 28, 2017 N 436-FZ)

share of income from the sale of copies of computer programs, databases, transfer of exclusive rights to computer programs, databases, granting 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 (work) for installation, testing and maintenance of the specified computer programs, databases based on the results of nine months of the year, the previous year of the organization’s transition to paying insurance premiums at reduced rates, provided for in subclause 1.1 of clause 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 dated November 27, 2017 N 335-FZ)

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 switched to paying insurance premiums at reduced rates provided for in subclause 1.1 of clause 2 of this article, is at least seven people.

(as amended by Federal Law dated November 27, 2017 N 335-FZ)

For the purposes of this paragraph, the amount of income is determined according to the data tax accounting 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.

If, based on 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 its deprivation of state accreditation or the status of a resident of a technology-innovation special economic zone or industrial-production special economic zone, such organization is deprived the right to apply the insurance premium rates provided for in subclause 1.1 of clause 2 of this article from the beginning of the billing period in which there was a discrepancy with the established conditions, or such an organization was deprived of state accreditation, or an entry was made in the register of residents of a special economic zone depriving the organization of the status of a resident of a technology-innovative special economic zone or industrial-production special economic zone.

(as amended by Federal Law dated December 28, 2017 N 436-FZ)

Monitoring compliance with the requirements established by this paragraph is carried out, inter alia, on the basis of reporting submitted by organizations operating in the field of information technology in accordance with Article 431 of this Code.

Note:
Clause 6 Art. 427 (as amended by Federal Law No. 335-FZ of November 27, 2017) applies to legal relations that arose from January 1, 2017.

6. For payers specified in subparagraph 5 of paragraph 1 of this article, the corresponding 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 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, based on the results of the settlement (reporting) period, the main type of economic activity of an 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 limit on income specified in paragraph two of subparagraph 3 of paragraph 2 of this article, such an organization or such individual entrepreneur is deprived of the right to apply the insurance premium rates established by subparagraph 3 of paragraph 2 of this article from the beginning of the settlement (reporting) period in which this discrepancy was made, and the amount of insurance premiums subject to restoration and payment in accordance with the established procedure.

(as amended by Federal Law dated November 27, 2017 N 335-FZ)

Note:
Clause 7 art. 427 (as amended by Federal Law No. 335-FZ of November 27, 2017) applies to legal relations that arose from January 1, 2017.

7. The payers specified in subclause 7 of clause 1 of this article apply the reduced rates of insurance premiums provided for in subclause 3 of clause 2 of this article, provided that at the end of the year preceding the year the organization switched to paying insurance premiums at such tariffs, at least 70 percent of the total income of the organization for the specified period consists of the following types of income:

income in the form of targeted revenues for the maintenance of non-profit organizations and their conduct of 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 receipts);

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 carrying out the types of economic activities specified in paragraphs forty-seven, forty-eighth, fifty-one - fifty-nine of subparagraph 5 of paragraph 1 of this article.

(as amended by Federal Law dated November 27, 2017 N 335-FZ)

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 specified in paragraph 1 and subparagraph 1 of paragraph 1.1 of Article 346.15 of this Code. Monitoring compliance with the conditions established by this paragraph is carried out, inter alia, on the basis of reports submitted by non-profit organizations in accordance with Article 431 of this Code.

(as amended by Federal Law dated November 27, 2017 N 335-FZ)

Information on cases of non-compliance of the activities of a non-profit organization with the goals provided for by its constituent documents, identified based on the results of control carried out by the federal executive body exercising the functions of developing and implementing public policy and legal regulation in the field of registration of non-profit organizations in accordance with Article 32 of the Federal Law of January 12, 1996 N 7-FZ “On Non-Profit Organizations”, is submitted to the tax authorities in the form of an electronic document in the manner determined by the agreement on information exchange.

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

8. Payers specified in subparagraph 8 of paragraph 1 of this article apply reduced rates of insurance premiums provided for in subparagraph 3 of paragraph 2 of this article, subject to:

application of a simplified taxation system;

compliance of the activities of a 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 stipulated by its constituent documents, identified as a result of control carried out by the federal executive body exercising the functions of developing and implementing 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-Profit Organizations”, is submitted to the tax authorities in the form of an electronic document in the manner prescribed by the agreement on information exchange.

If, based on 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 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 calculation period in which it was admitted non-compliance with the conditions specified in this paragraph.

9. The payers specified in subparagraph 10 of paragraph 1 of this article apply the reduced rates of insurance premiums provided for in subparagraph 4 of paragraph 2 of this article for 10 years from the date they received the status of a participant in the project for the implementation of research, development and commercialization of their results in accordance with Federal Law of September 28, 2010 N 244-FZ "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 do not apply to a 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 revenue from the sale of goods (work, services, property rights) received by this project participant exceeded one billion rubles. Information on the receipt and loss of project participant status by organizations is submitted to the tax authorities by an organization recognized management company in accordance with the Federal Law of September 28, 2010 N 244-FZ “On the Skolkovo Innovation Center”, in the manner determined by the agreement on information exchange.

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

The amount of insurance premiums payable for the billing (reporting) period in which the excess specified in paragraph two of this paragraph occurred, or the payer of insurance premiums lost the status of a project participant, is subject to restoration and payment in the prescribed manner with the collection of the corresponding 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 contributions provided for in subparagraph 5 of paragraph 2 of this article for ten years from the date they received the status of a participant in the 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 are applied to participants in a free economic zone that have received such status no later than within three years from the date of creation 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 do not apply from the 1st day of the month following the month in which they lost such status.

In the event of termination of the agreement on the conditions of activity in the free economic zone by a court decision, the amount of insurance premiums is subject to restoration and payment without 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 tariffs of insurance premiums established by subparagraph 5 of paragraph 2 of this article, is subject to payment 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.

(paragraph introduced by Federal Law dated August 3, 2018 N 297-FZ)

(Clause 10 as amended by Federal Law dated 03.08.2018 N 300-FZ)

Note:
Clause 10.1 art. 427 (as amended by the Federal Law dated August 3, 2018 N 300-FZ) in relation to residents of territories of rapid socio-economic development located in the Far Eastern federal district, and residents of the free port of Vladivostok applies to legal relations that arose from June 26, 2018.

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

Reduced rates of insurance premiums are applied by payers exclusively in relation to the base for calculating insurance premiums determined in relation to individuals employed in new jobs. For the purposes of this paragraph, a new workplace is understood to be 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 execution of an agreement on the implementation of activities concluded in accordance with Federal Law of December 29, 2014 N 473-FZ “On Territories” rapid socio-economic development in the Russian Federation" or Federal Law of July 13, 2015 N 212-FZ "On the Free Port of Vladivostok" (hereinafter in this paragraph - the agreement on the implementation of activities). In this case, an individual employed in a new workplace is recognized as a person who has entered into 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 implementation of the 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 the Federal Law of July 13, 2015 N 212-FZ "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 the Federal Law of December 29, 2014 N 473 -FZ "On territories of rapid 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 rapid socio-economic development" in the Russian Federation", submit to the tax authorities in the manner determined by the agreement on information exchange, information about the receipt and loss by the payer of insurance premiums of the status of a resident of a territory of rapid socio-economic development or the status of a resident of the free port of Vladivostok, as well as information about changes in the list of jobs 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 do 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 are applied to a resident of a territory of rapid socio-economic development (with the exception of a resident of a territory of rapid socio-economic development located on the territory of the Far Eastern Federal District), who received such status no later than within three years from the date of creation of the corresponding territory of rapid socio-economic development.

The reduced rates of insurance premiums specified in subparagraph 5 of paragraph 2 of this article are applied to a resident of a territory of rapid socio-economic development located in the Far Eastern Federal District, a resident of the free port of Vladivostok, who received the corresponding 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 a territory of rapid socio-economic development located in the Far Eastern Federal District;

5 million rubles - for a resident of the free port of Vladivostok.

(clause 10.1 introduced by Federal Law dated August 3, 2018 N 300-FZ)

11. Reduced rates of insurance premiums established by subclause 5 of clause 2 of this article (hereinafter in this clause - reduced tariffs), for payers specified in subclause 14 of clause 1 of this article (hereinafter in this clause - payers), are applied taking into account 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 for seven years starting from the 1st day of the month following the month in which such a payer was included in the register, unless otherwise provided by subclause 3 of this clause;

3) the deadline for applying 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 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 applying this subclause, a new workplace is understood to be a place created for the first time by organizations included in the register when implementing an investment project in the territory of the Special Economic Zone in the Kaliningrad Region (hereinafter in this subclause - a new workplace). In this case, an individual employed in a new workplace is recognized as a person who has entered into 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 payers' workplaces related to new workplaces is approved by payers before the application of reduced insurance premium rates to individuals employed in new workplaces in agreement with the administration of the Special Economic Zone in the Kaliningrad Region and tax authority at the location of the payers.

(Clause 11 introduced by Federal Law dated November 27, 2017 N 353-FZ)

12. For 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:

share of income from the sale of copies of animated audiovisual products, transfer of exclusive rights to animated audiovisual products, granting rights to use animated audiovisual products under licensing 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) budgetary allocations within the framework of targeted financing received from federal budget, 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 the billing (reporting) period, amounts to at least 90 percent of the total income of the organization for the specified period;

the average number of employees for the billing (reporting) period is at least seven people;

2) for organizations that are not newly created:

share of income from the sale of copies of animated audiovisual products, transfer of exclusive rights to animated audiovisual products, granting rights to use animated audiovisual products under licensing 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) budgetary allocations within the framework of targeted financing received from the federal budget, budgets of 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 the reduced tariffs provided for in subparagraph 6 of paragraph 2 of this article, amounts to at least 90 percent of the total income of the organization for the specified period;

obtaining a document confirming that the payer is in the register of organizations producing animated audiovisual products and (or) providing services (performing work) for the creation of animated audiovisual products. The form of this document is approved by the federal executive body exercising the functions of developing 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 of the organization's transition 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 introduced by Federal Law No. 95-FZ dated April 23, 2018)

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

Information about the location of an organization engaged in the production of animated audiovisual products and (or) 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 exercising the functions of developing state policy and legal regulation in in the field of cinematography electronic form in the manner determined by the information exchange agreement. The specified information is transmitted to the tax authorities no later than the 1st day of the month following the billing (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 accounting data of an organization producing animated audiovisual products and (or) providing services (performing work) for the creation of animated audiovisual products.

If, based on 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 register of organizations carrying out the production of animated audiovisual products and (or) the provision of services (performance of work) for the creation of animated audiovisual products, the said organization is deprived of the right to apply the insurance premium rates provided for in subparagraph 6 of paragraph 2 of this article from the beginning of the billing period in which there was non-compliance with the established conditions or an exception has occurred from this register.

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

Monitoring compliance with the requirements established by paragraph 12 of this article is carried out, inter alia, on the basis of reporting submitted by organizations producing animated audiovisual products and (or) providing services (performing work) for the creation of animated audiovisual products, in accordance with Article 431 of this Code .

(Clause 13 introduced by Federal Law dated April 23, 2018 N 95-FZ)

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

(introduced by Federal Law dated July 3, 2016 N 243-FZ)

1. For payers specified in subparagraph 1 of paragraph 1 of Article 419 of this Code, in relation to payments and other remuneration in favor of individuals engaged 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 tariff of insurance contributions 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 payers specified in subparagraph 1 of paragraph 1 of Article 419 of this Code, in relation to payments and other remuneration in favor of individuals engaged in the types of work specified in paragraphs 2 - 18 of part 1 of Article 30 of the Federal Law of December 28, 2013 N 400-FZ "On Insurance Pensions", an additional tariff of insurance contributions 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 payers specified in paragraphs 1 and 2 of this article, depending on the class of working conditions established based on the results of a special assessment of working conditions, carried out in the manner established by the legislation of the Russian Federation, instead of the additional tariffs of insurance contributions established in paragraphs 1 and 2 of this article The following additional rates of insurance contributions for compulsory pension insurance apply:

Class of working conditions	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
Acceptable	2	0.0 percent
Optimal	1	0.0 percent.

Article 429. Tariffs of insurance premiums for certain categories of payers for additional social security of flight crew members of civil aviation aircraft, as well as certain categories of employees of coal industry organizations

(introduced by Federal Law dated July 3, 2016 N 243-FZ)

1. In relation to payments and other remunerations accrued in favor of flight crew members of civil aviation aircraft recognized as subject to insurance contributions in accordance with paragraph 1 of Article 420 of this Code, the tariff of insurance contributions for additional social security of these employees in the amount of 14 percent is applied.

2. In relation to payments and other remunerations accrued in favor of workers directly employed full-time in underground and open-pit mining (including personnel of mine rescue units) in the mining of coal and shale and in the construction of mines, and workers of leading professions - longwall miners , miners, jackhammer operators, mining machine operators recognized as subject to insurance contributions in accordance with paragraph 1 of Article 420 of this Code, the tariff of insurance contributions for additional social security of these workers is applied in the amount of 6.7 percent.

3. Lists of payers applying the tariff 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 of November 27, 2001 N 155-FZ "On Additional social security flight crew members of civil aviation aircraft" and Federal Law of May 10, 2010 N 84-FZ "On additional social security for certain categories of employees of coal industry organizations" respectively.

Article 430. Amount of insurance premiums paid by payers who do not make payments and other remuneration to individuals

(introduced by Federal Law dated July 3, 2016 N 243-FZ)

1. Payers specified in subparagraph 2 of paragraph 1 of Article 419 of this Code pay:

1) insurance contributions 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.

In this case, the amount of insurance contributions for compulsory pension insurance for the billing period cannot be more than eight times the fixed amount of insurance contributions for compulsory pension insurance established by paragraph two of this subclause;

2) insurance premiums for compulsory medical 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 dated November 27, 2017 N 335-FZ)

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

At the same time, the amount of insurance contributions for compulsory pension insurance as a whole for a peasant (farm) farm is determined as the product of a fixed amount amounting to 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) household, including the head of the peasant (farm) household.

(as amended by Federal Law dated November 27, 2017 N 335-FZ)

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

(paragraph introduced by Federal Law dated November 27, 2017 N 335-FZ)

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 start of the activity. Behind less than a month activities, the fixed amount of insurance premiums is determined in proportion to the number of calendar days of this month.

(as amended by Federal Law dated November 27, 2017 N 335-FZ)

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

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

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

(Clause 2 as amended by Federal Law No. 401-FZ of November 30, 2016)

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 up to the month in which the state registration of an individual as an individual entrepreneur expired , or a lawyer, a notary engaged in private practice, an arbitration manager, an appraiser engaged in private practice, a patent attorney, a mediator and other persons engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation, are deregistered with the tax authorities.

(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 by date state registration termination by an individual of activities as an individual entrepreneur, the date of deregistration with the tax authorities of a lawyer, notary engaged in private practice, arbitration manager, appraiser, mediator, 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 contributions for compulsory social insurance in case of temporary disability and in connection with maternity.

7. The payers specified in subparagraph 2 of paragraph 1 of Article 419 of this Code do not calculate and pay insurance contributions for compulsory pension insurance and compulsory medical insurance for the periods specified in paragraphs 1 (in terms of conscription military service), 3, 6 - 8 part 1 article 12 of the Federal Law of December 28, 2013 N 400-FZ “On Insurance Pensions”, as well as for periods in which the status of a lawyer was suspended and during which they did not carry out the corresponding activities, subject to their submission to the tax authority on place of registration of the application for exemption from payment of insurance premiums and supporting documents.

(as amended by Federal Law dated November 27, 2017 N 335-FZ)

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

9. For the purpose of applying the provisions of paragraph 1 of this article, income is taken into account as follows:

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

(as amended by Federal Law dated December 28, 2016 N 475-FZ)

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

3) for payers using 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 taxation system - in accordance with Articles 346.47 and 346.51 of this Code;

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

Article 431. The procedure for calculating and paying insurance premiums paid by payers making payments and other remuneration to individuals, and the procedure for reimbursing the amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity

(introduced by Federal Law dated July 3, 2016 N 243-FZ)

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

Note:
From January 1, 2021, Federal Law dated July 3, 2016 N 243-FZ, paragraph 2 of Article 431 is declared invalid.

2. The amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity is reduced by the payers of insurance contributions by the amount of expenses incurred by them 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 must be paid no later than the 15th day of the next calendar month.

4. Payers are required to keep records of the amounts of accrued payments and other remunerations (except for those specified in subparagraph 3 of paragraph 3 of Article 422 of this Code), the amounts of insurance contributions related to them, in relation to each individual in whose favor the 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 contributions is calculated and paid by the payers of insurance contributions specified in subparagraph 1 of paragraph 1 of Article 419 of this Code, separately in relation to insurance contributions for compulsory pension insurance, insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, insurance contributions for compulsory health insurance.

7. 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 calculations for 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 separate divisions 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)

If the calculation submitted by the payer contains information for each individual on the amount of payments and other remuneration in favor of individuals, the basis for calculating insurance contributions for compulsory pension insurance within the established limit, the amount of insurance contributions for compulsory pension insurance, calculated on the basis of base for calculating insurance contributions for compulsory pension insurance, not exceeding the maximum value, base for calculating insurance contributions for compulsory pension insurance according to additional tariff, the amount of insurance contributions for compulsory pension insurance at an additional rate for the billing (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 sum of the same indicators for all individuals does not correspond to the same indicators as a whole for the payer of insurance premiums and (or) the calculation contains inaccurate personal data identifying the insured individuals, such a calculation is considered not submitted, about which the payer is notified no later than the day following the day of receipt of the calculation in electronic form (10 days, following the day of receipt of payment for on paper), a corresponding notification is sent.

(as amended by Federal Law dated November 27, 2017 N 335-FZ)

Within five days from the date of sending the notice 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 said calculation is considered to be the date of submission of the calculation recognized as not initially submitted.

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

Note:
From January 1, 2021, Federal Law dated July 3, 2016 N 243-FZ, paragraph 8 of Article 431 is declared invalid.

8. Checks 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 maternity are carried out by the territorial bodies of the Social Insurance Fund of the Russian Federation in accordance with Federal Law of December 29, 2006 N 255-FZ "On compulsory social insurance in case of temporary disability and in connection with maternity."

Copies of decisions on the allocation (refusal to allocate) funds for implementation (reimbursement) of the policyholder's expenses for the payment of insurance coverage, on non-acceptance of expenses for the payment of insurance coverage, as well as information on the cancellation (change) of these decisions higher authority territorial body of the Social Insurance Fund of the Russian 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 adoption of the corresponding decision by the body of the Social Insurance Fund of the Russian Federation (the higher body of the territorial body of the Social Insurance Fund of the Russian Federation or the court).

The procedure for submission by territorial bodies of the Social Insurance Fund of the Russian Federation of decisions that have entered into force on the verification of the correctness of expenses for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity, 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 dated July 3, 2016 N 243-FZ, paragraph 9 of Article 431 is declared invalid.

9. If, at the end 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 maternity (minus the funds allocated to the policyholder 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 contributions 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 upcoming payments for compulsory social insurance in case of temporary disability and in connection with maternity 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 corresponding settlement (reporting) period or reimbursement by the territorial bodies of the Social Insurance Fund of the Russian Federation in accordance with the procedure established by Federal Law of December 29, 2006 N 255- Federal Law "On compulsory social insurance in case of temporary disability and in connection with maternity."

10. Payers whose average number of individuals in whose favor payments and other remunerations are made for the previous billing (reporting) period exceeds 25 people, as well as newly created (including during reorganization) organizations whose number of these individuals exceeds this limit, submit the calculations specified in paragraph 7 of this article to the tax authority in electronic form using 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 remunerations are made for the previous settlement (reporting) period is 25 people or less, have the right 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 the location of their location and at the location of separate divisions that accrue payments and other remuneration in favor of individuals (hereinafter in this article - separate divisions), 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 that is payable at the location of the organization, which includes separate divisions, is determined as the difference between total amount insurance premiums payable by the organization as a whole, and the total amount of insurance premiums payable at the location of separate divisions.

14. If an organization has separate divisions 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 divisions, is carried out by the organization at its location.

15. In the event of termination of the activities of an organization 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 registering authority of an application for state registration of termination by an individual of activities as an individual entrepreneur, submit to the tax authority a calculation of insurance premiums for the period from the beginning of the billing period to the day of submission of the specified calculation, inclusive.

The difference between the amount of insurance premiums payable in accordance with the specified calculation and the amount of insurance premiums paid by payers from the beginning of the billing period is subject to payment within 15 calendar days from the date of submission of such calculation or return to the payer in accordance with Article 78 of this Code.

Note:
On January 1, 2021, Federal Law dated July 3, 2016 N 243-FZ, paragraph 16 of Article 431 is declared invalid.

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

Article 432. The procedure for calculating and paying insurance premiums paid by payers who do not make payments and other remuneration to individuals

(introduced by Federal Law dated July 3, 2016 N 243-FZ)

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 relation to insurance premiums for compulsory pension insurance and insurance premiums for compulsory medical insurance.

Note:
Paragraph 2 p. 2 art. 432 (as amended by Federal Law No. 335-FZ of November 27, 2017) applies to billing periods starting from 2017.

The amounts of insurance premiums for the billing period are paid by payers no later than December 31 of the current calendar year, unless otherwise provided by this article. Insurance premiums calculated on 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 dated November 27, 2017 N 335-FZ)

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 paragraph two 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 established by this Code, arrears in insurance premiums.

3. The heads of peasant (farm) households submit calculations of insurance premiums to the tax authority at the place of registration before January 30 of the calendar year following the expired billing period.

4. Individuals who have ceased activity as the head of a peasant (farm) enterprise 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) enterprise, 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 termination by an individual of activity as the head of a peasant (farm) enterprise, inclusive. The amount of insurance premiums payable in accordance with the specified calculation must be paid within 15 calendar days from the date of submission of such calculation.

5. In the event of termination by an individual of the activity of an individual entrepreneur, termination of the status of a lawyer, dismissal from the position of a notary engaged in private practice, termination of membership of an arbitration manager, appraiser engaged in private practice in the relevant self-regulatory organization, exclusion of a patent attorney engaged in private practice from the Register patent attorneys of the Russian Federation, termination of private practice by an appraiser, patent attorney, termination of the activity of a mediator, other persons engaged in private practice in accordance with the 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 engaged in private practice, an arbitration manager, an appraiser engaged 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.

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

2. The amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity is reduced by the payers of insurance contributions by the amount of expenses incurred by them 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 must be paid no later than the 15th day of the next calendar month.

4. Payers are required to keep records of the amounts of accrued payments and other remunerations (except for those specified in subparagraph 3 of paragraph 3 of this Code), the amounts of insurance premiums relating to them, in relation to each individual in whose favor the payments were made.

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

6. The amount of insurance contributions is calculated and paid by the payers of insurance contributions specified in subparagraph 1 of paragraph 1 of this Code, separately in relation to insurance contributions for compulsory pension insurance, insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, insurance contributions for compulsory health insurance.

7. Payers specified in subparagraph 1 of paragraph 1 of this Code (with the exception of individuals making payments specified in subparagraph 3 of paragraph 3 of this Code) submit calculations for insurance premiums no later than the 30th day of the month following the settlement (reporting) month. period, to the tax authority at the location of the organization and at the location of separate divisions 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.

If the calculation submitted by the payer contains information for each individual on the amount of payments and other remuneration in favor of individuals, the basis for calculating insurance contributions for compulsory pension insurance within the established limit, the amount of insurance contributions for compulsory pension insurance, calculated on the basis of base for calculating insurance contributions for compulsory pension insurance, not exceeding the maximum value, base for calculating insurance contributions for compulsory pension insurance at an additional rate, the amount of insurance contributions for compulsory pension insurance at an additional rate for the billing (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) the calculation contains unreliable personal data identifying the insured individuals, such a calculation is considered not submitted, about which the payer is sent a corresponding notification no later than the day following the day of receipt of the calculation in electronic form (10 days following the day of receiving the calculation on paper).

Within five days from the date of sending the notice 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 said calculation is considered to be the date of submission of the calculation recognized as not initially submitted.

8. Checks 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 maternity are carried out by the territorial bodies of the Social Insurance Fund of the Russian Federation in accordance with Federal Law of December 29, 2006 N 255-FZ "On compulsory social insurance in case of temporary disability and in connection with maternity."

Copies of decisions on the allocation (refusal to allocate) funds for implementation (reimbursement) of the policyholder’s expenses for the payment of insurance coverage, on non-acceptance of offset of expenses for the payment of insurance coverage, as well as information on the cancellation (change) of these decisions by a higher body of the territorial body 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 adoption of the corresponding decision by the body of the Social Insurance Fund of the Russian Federation (the higher body of the territorial body of the Social Insurance Fund of the Russian Federation or the court).

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

9. If, at the end 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 maternity (minus the funds allocated to the policyholder 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 contributions 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 upcoming payments for compulsory social insurance in case of temporary disability and in connection with maternity 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 corresponding settlement (reporting) period or reimbursement by the territorial bodies of the Social Insurance Fund of the Russian Federation in accordance with the procedure established by Federal Law of December 29, 2006 N 255- Federal Law "On compulsory social insurance in case of temporary disability and in connection with maternity."

10. Payers whose average number of individuals in whose favor payments and other remunerations are made for the previous billing (reporting) period exceeds 25 people, as well as newly created (including during reorganization) organizations whose number of these individuals exceeds this limit, submit the calculations specified in paragraph 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 remunerations are made, for the previous settlement (reporting) period is 25 people or less, have the right to submit the calculations specified in paragraph of this articles, in electronic form in accordance with the requirements of this paragraph.

11. Payment of insurance premiums and submission of calculations for insurance premiums are made by organizations at the location of their location and at the location of separate divisions that accrue payments and other remuneration in favor of individuals (hereinafter in this article - separate divisions), unless otherwise provided by paragraph of this articles.

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 that is payable at the location of the organization, which includes separate divisions, 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 the separate divisions.

14. If an organization has separate divisions 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 divisions, is carried out by the organization at its location.

15. In the event of termination of the activities of an organization 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 this Code are obliged, respectively, until the preparation of the interim liquidation balance sheet or until the day submitting to the registering authority an application for state registration of termination by an individual of activities as an individual entrepreneur, submit to the tax authority a calculation of insurance premiums for the period from the beginning of the billing period to the day of submission of the specified calculation, inclusive.

The difference between the amount of insurance premiums payable in accordance with the specified calculation and the amount of insurance premiums paid by payers from the beginning of the billing period is subject to payment within 15 calendar days from the date of submission of such calculation or return to the payer in accordance with this Code.

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

The provisions of Article 431 of the Tax Code of the Russian Federation are used in the following articles:

• Reduced insurance premium rates

  Monitoring compliance with the requirements established by this paragraph is carried out, inter alia, on the basis of reports submitted by organizations operating in the field of information technology, in accordance with Article 431 of the Tax Code of the Russian Federation.

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

2. The amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity is reduced by the payers of insurance contributions by the amount of expenses incurred by them 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 must be paid no later than the 15th day of the next calendar month.

4. Payers are required to keep records of the amounts of accrued payments and other remunerations (except for those specified in subparagraph 3 of paragraph 3 of Article 422 of this Code), the amounts of insurance contributions related to them, in relation to each individual in whose favor the payments were made.

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

6. The amount of insurance contributions is calculated and paid by the payers of insurance contributions specified in subparagraph 1 of paragraph 1 of Article 419 of this Code, separately in relation to insurance contributions for compulsory pension insurance, insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, insurance contributions for compulsory health insurance.

7. 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 calculations for 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 divisions 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.

If in the submitted calculation information on the total amount of insurance contributions for compulsory pension insurance, calculated by the payer for each of the last three months of the settlement (reporting) period as a whole for the payer of insurance contributions based on the base for calculating insurance contributions for compulsory pension insurance, is not exceeding the limit value do not correspond to information on the amount of calculated insurance premiums for compulsory insurance for each insured person for the specified period and (or) unreliable personal data identifying the insured individuals is indicated, such a calculation is considered not submitted, which is reported to the payer no later than the day following the day of receipt of the calculation in electronic form (10 days following the day of receipt of the calculation on paper), a corresponding notification is sent.

Within five days from the date of sending the notice 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 said calculation is considered to be the date of submission of the calculation recognized as not initially submitted.

8. Checks 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 maternity are carried out by the territorial bodies of the Social Insurance Fund of the Russian Federation in accordance with Federal Law of December 29, 2006 N 255-FZ "On compulsory social insurance in case of temporary disability and in connection with maternity."

Copies of decisions on the allocation (refusal to allocate) funds for implementation (reimbursement) of the policyholder’s expenses for the payment of insurance coverage, on non-acceptance of offset of expenses for the payment of insurance coverage, as well as information on the cancellation (change) of these decisions by a higher body of the territorial body 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 adoption of the corresponding decision by the body of the Social Insurance Fund of the Russian Federation (the higher body of the territorial body of the Social Insurance Fund of the Russian Federation or the court).

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

9. If, at the end 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 maternity (minus the funds allocated to the policyholder 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 contributions 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 upcoming payments for compulsory social insurance in case of temporary disability and in connection with maternity 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 corresponding settlement (reporting) period or reimbursement by the territorial bodies of the Social Insurance Fund of the Russian Federation in accordance with the procedure established by Federal Law of December 29, 2006 N 255- Federal Law "On compulsory social insurance in case of temporary disability and in connection with maternity."

10. Payers whose average number of individuals in whose favor payments and other remunerations are made for the previous billing (reporting) period exceeds 25 people, as well as newly created (including during reorganization) organizations whose number of these individuals exceeds this limit, submit the calculations specified in paragraph 7 of this article to the tax authority in electronic form using an enhanced qualified electronic signature via telecommunication channels. Payers and newly created organizations (including during reorganization), whose average number of individuals in whose favor payments and other remunerations are made for the previous settlement (reporting) period is 25 people or less, have the right to submit the calculations specified in paragraph 7 of this article, in electronic form in accordance with the requirements of this paragraph.

11. Payment of insurance premiums and submission of calculations for insurance premiums are made by organizations at the location of their location and at the location of separate divisions that accrue payments and other remuneration in favor of individuals (hereinafter in this article - separate divisions), 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 that is payable at the location of the organization, which includes separate divisions, 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 the separate divisions.

14. If an organization has separate divisions 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 divisions, is carried out by the organization at its location.

15. In the event of termination of the activities of an organization 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 day of submission to the registering authority of an application for state registration of termination by an individual of activities as an individual entrepreneur, submit to the tax authority a calculation of insurance premiums for the period from the beginning of the billing period to the day of submission of the specified calculation, inclusive.

The difference between the amount of insurance premiums payable in accordance with the specified calculation and the amount of insurance premiums paid by payers from the beginning of the billing period is subject to payment within 15 calendar days from the date of submission of such calculation or return to the payer in accordance with Article 78 of this Code.

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

ST 431 Tax Code of the Russian Federation.

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

2. The amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity is reduced by the payers of insurance contributions by the amount of expenses incurred by them 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 must be paid no later than the 15th day of the next calendar month.

4. Payers are required to keep records of the amounts of accrued payments and other remunerations (except for those specified in ), the amounts of insurance premiums relating to them in relation to each individual in whose favor the payments were made.

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

6. The amount of insurance contributions is calculated and paid by the payers of insurance contributions specified in subparagraph 1 of paragraph 1 of Article 419 of this Code, separately in relation to insurance contributions for compulsory pension insurance, insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, insurance contributions for compulsory health insurance.

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

Commentary to Art. 431 Tax Code

The commented article defines such elements of taxation of insurance premiums as the procedure for calculating insurance premiums, as well as the procedure and timing for their payment, in relation to payers making payments and other remuneration to individuals.

The provisions carried over from Federal Law N 212-FZ that during the billing period the policyholder pays insurance premiums in the form of monthly payments have been retained. mandatory payments(now they are called the amounts of insurance premiums calculated for payment per calendar month). Such payments, as before, are due no later than the 15th day of the calendar month following the corresponding calendar month.

Also retained are the provisions that the amount of insurance premiums to be transferred is determined in rubles and kopecks.

Payment of insurance premiums will continue to be carried out in separate settlement documents, but they will all be sent to the tax authority.

As before, Federal Law No. 212-FZ, commented on by Article 431 of the Tax Code of the Russian Federation, provides for the obligation of payers of insurance premiums to keep records of the amounts of accrued payments and other remunerations, the amounts of insurance premiums related to them, in relation to each individual in whose favor the payments were made. However, the Tax Code of the Russian Federation has not established a special form for maintaining such records.

Previously, in order to provide practical assistance to payers in organizing and unifying individual accounting, a joint letter Pension Fund of the Russian Federation dated January 26, 2010 N AD-30-24/691 and the Social Insurance Fund of the Russian Federation dated January 14, 2010 N 02-03-08/08-56P recommended for use the form of an individual accounting card for the amounts of accrued payments and other remunerations and amounts of accrued insurance premiums. Since this form was advisory in nature and was not mandatory for use, the payer had the right to make changes to it at his own discretion, as well as keep records using an independently developed form. Obviously, a similar card will have to be used from January 1, 2017. At the same time, previously Federal Law of July 24, 2012 N 212-FZ did not provide for liability for payers for incorrectly keeping records of the amounts of accrued payments and other remunerations and the amounts of accrued insurance contributions (including if incorrect accounting led to an underestimation of the base for calculating insurance premiums and, as a result, incomplete payment of insurance premiums).

For non-payment or incomplete payment of insurance premiums as a result of understating the base for calculating insurance premiums, other incorrect calculation of insurance premiums or other unlawful actions (inaction) of insurance premium payers, liability was provided for in Art. 47 Federal Law N 212-FZ. Moreover, this article provided for liability for the fact of non-payment or incomplete payment of insurance premiums as a result of understating the base for calculating insurance premiums, and not for the fact of incorrect accounting (which resulted in an underestimation of the base).

Thus, he could not be held liable solely for the fact that the payer of insurance premiums incorrectly kept records of objects subject to insurance premiums.

As before, the Tax Code of the Russian Federation does not directly establish liability for incorrect accounting of the amounts of accrued payments and other remunerations and the amounts of accrued insurance premiums.

Meanwhile, unlike Federal Law N 212-FZ, the Tax Code of the Russian Federation contains. Paragraph 1 of this article provides for liability for gross violation of the rules for accounting for income and (or) expenses and (or) objects of taxation, if these acts were committed within one tax period. Paragraph 3 of this article establishes increased liability for the same acts if they resulted in an understatement tax base(bases for calculating insurance premiums).

For the purposes of this article, a gross violation of the rules for accounting for income and expenses and objects of taxation means the absence of primary documents, or invoices, or registers accounting, or tax accounting, systematic (two or more times during a calendar year) untimely or incorrect reflection in accounting accounts, in tax accounting registers and in reporting business transactions, Money, material assets, intangible assets and financial investments.

Official bodies and courts will have to develop approaches regarding whether Art. 120 of the Tax Code of the Russian Federation shall be applied in case of incorrect accounting of objects subject to insurance premiums by the payer of insurance premiums.

The provision that the amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity is reduced by payers of insurance contributions by the amount of expenses incurred by them to pay insurance coverage for the specified type of compulsory social insurance in accordance with the legislation of the Russian Federation, is valid until 31 December 2018 inclusive.

As explained in the information of the Federal Social Insurance Fund of the Russian Federation, posted on the official website of the Fund on August 24, 2016, commented on by Article 431 of the Tax Code of the Russian Federation, it is possible to offset the costs incurred by payers of insurance contributions for the payment of insurance coverage for the specified type of compulsory social insurance in accordance with the legislation of the Russian Federation. payment of insurance premiums. At the same time, the effect of the rule according to which payers of insurance contributions have the right to reduce the amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity by the amount of expenses incurred by them for the payment of insurance coverage for the specified type of compulsory social insurance is limited until December 31 2018 inclusive.

Thus, in regions of the Russian Federation that have not switched to “direct payments” of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity, the principle of the offset mechanism for paying insurance premiums remains until December 31, 2018 inclusive. But the deadlines for submitting reports by payers making payments and rewards to individuals are now set differently.

Previously, there were provisions that payers of insurance premiums submit the following reports quarterly to the body monitoring the payment of insurance premiums at their place of registration:

1) to the territorial body of the Pension Fund of the Russian Federation on paper no later than the 15th day of the second calendar month following the reporting period, and in the form of an electronic document - no later than the 20th day of the second calendar month following the reporting period - calculation according to accrued and paid insurance premiums for compulsory pension insurance in the Pension Fund of the Russian Federation and for compulsory medical insurance in Federal Fund compulsory health insurance;

2) to the territorial body of the Social Insurance Fund of the Russian Federation on paper no later than the 20th day of the calendar month following the reporting period, and in the form of an electronic document - no later than the 25th day of the calendar month following the reporting period - calculation of accrued and paid insurance premiums for compulsory social insurance in case of temporary disability and in connection with maternity, as well as expenses for the payment of compulsory insurance coverage for the specified type of compulsory social insurance, made against the payment of these insurance contributions, to the Social Insurance Fund of the Russian Federation.

Now, calculations for insurance contributions to the tax authority at the location of the organization and at the location of separate divisions of organizations that accrue payments and other remunerations in favor of individuals, at the place of residence of the individual making payments and other remunerations to individuals, will have to be submitted no later than The 30th day of the month following the billing (reporting) period.

It should be noted that the article commented on does not establish any dependence on the method of reporting. This is explained by the fact that now the reporting procedure is regulated general rules Tax Code of the Russian Federation.

Interconnected with the issue of presenting calculations for insurance premiums is the issue of reporting on personalized accounting.

Previously, the Ministry of Economic Development of Russia, in a letter dated April 8, 2011 N D05-1079, drew attention to changes in Federal Law N 212-FZ, according to which employers were required to submit quarterly, in addition to reporting on insurance contributions, information on personalized accounting.

The Ministry of Economic Development of Russia explained that the submission of information on personalized accounting on a quarterly basis is caused by the need to update and replenish information about the pension rights of citizens, including the funded component of their future labor pension. This, in turn, will affect the completeness of data on the pension rights of insured persons taken into account when assigning them a pension.

In Art. 11 of the Federal Law “On Individual (Personalized) Accounting in the Compulsory Pension Insurance System” Federal Law No. 250-FZ of July 3, 2016 amended, according to which the policyholder, on a monthly basis, no later than the 15th day of the month following the reporting period - the month represents each insured person working for him (including persons who have entered into civil law contracts, the subject of which is the performance of work, the provision of services, copyright contracts, contracts on the alienation of the exclusive right to works of science, literature, art, publishing license agreements, licensing agreements on granting the right to use works of science, literature, art, including agreements on the transfer of powers to manage rights, concluded with an organization for managing rights on a collective basis) the following information:

1) insurance number of an individual personal account;

2) last name, first name and patronymic;

3) taxpayer identification number (if the policyholder has data on the taxpayer identification number of the insured person).

The policyholder provides for each insured person working for him (including persons who have entered into contracts of a civil law nature, for remuneration for which insurance premiums are charged in accordance with the legislation of the Russian Federation on taxes and fees) information on the amount of earnings (income) on which insurance premiums were calculated contributions for compulsory pension insurance, the amount of accrued insurance contributions for compulsory pension insurance as part of the calculation of insurance premiums in accordance with the legislation of the Russian Federation on taxes and fees.

Another change concerns the obligation to pay insurance premiums and submit reports in relation to separate units. Previously, Federal Law N 212-FZ contained an indication that such divisions should have bank accounts opened by legal entities and they should have separate balance.

In the commented article 431 of the Tax Code of Russia, the obligation to pay insurance premiums and submit calculations for insurance premiums is now assigned to organizations at the location of any separate divisions located on the territory of the Russian Federation that accrue payments and other remuneration in favor of individuals.

The concept of a separate division, enshrined in Art. 11 of the Tax Code of the Russian Federation - any division territorially isolated from the organization, at the location of which stationary workplaces are equipped. Recognition of a separate division of an organization as such is carried out regardless of whether its creation is reflected or not reflected in the constituent or other organizational and administrative documents of the organization, and on the powers vested in the specified division. In this case, a workplace is considered stationary if it is created for a period of more than one month.

In this regard, the letter of the Office of the Federal Tax Service of Russia for Moscow dated February 2, 2016 N 12-18/008798 states that, according to Art. 209 of the Labor Code of the Russian Federation, a workplace is understood as a place where an employee must be or where he needs to arrive in connection with his work and which is directly or indirectly under the control of the employer.

Taking into account the above, if the activities of an organization are carried out outside its location for a period exceeding one month, then this activity leads to the creation of a separate division and, therefore, the organization is subject to registration with the tax authority at the location of the corresponding separate division.

The absence of any sign of a separate division from those listed in does not lead to the creation of a separate division by the organization.

According to the clarifications of the Ministry of Finance of Russia, territorial isolation should be understood as carrying out activities at an address different from the one indicated in the constituent documents of the organization and the Unified state register legal entities (letters dated January 12, 2010 N 03-02-07/1-6, dated December 21, 2009 N 03-02-07/1-550, dated July 11, 2008 N 03-02-07 /1-275). The creation by an organization of at least one equipped stationary workplace outside its location is recognized as the creation of a separate division (letter of the Ministry of Finance of Russia dated April 21, 2008 N 0302-07/2-73, Ministry of Taxes of Russia dated April 29, 2004 N 09-3-02 /1912).

It seems that when interpreting the commented article in relation to separate divisions, it is possible by analogy to apply the explanations available regarding the performance of personal income tax obligations by separate divisions. Thus, in the letter of the Federal Tax Service of Russia dated December 30, 2015 No. BS-4-11/23300@ it was explained that the amount of personal income tax calculated and withheld from payments to individuals - employees of separate divisions should be transferred to the local budget accounting with the tax authority of the corresponding separate division, regardless of whether it has a separate balance sheet and correspondent account or not.

The stated procedure applies regardless of whether the work is performed in such a separate unit under employment contracts or civil law contracts.

If individuals working in a territorially separate unit under employment contracts also receive payments under civil contracts, the amount of personal income tax withheld from such payments is transferred to the budget at the place of registration with the tax authority of the separate unit.

It must be taken into account that reporting for 2016 will be submitted in the same order as before (i.e., the deadlines and reporting recipient bodies will be the same). The new rules apply starting with reporting for the first quarter of 2017.

Wherein old order will also apply to the submission of updated calculations for insurance premiums for any reporting (calculation) periods before January 1, 2017. This is explained by the fact that Art. 23 of the Federal Law of July 3, 2016 N 250-FZ establishes: calculations (updated calculations) for insurance premiums for reporting (calculation) periods for insurance premiums that expired before January 1, 2017 are submitted to the relevant authorities of the Pension Fund of the Russian Federation, the Fund social insurance of the Russian Federation in the manner established by the legislation of the Russian Federation on insurance contributions, which was in force until January 1, 2017.

Separately, it is worth noting the retained right (and in certain cases, the obligation) of insurance premium payers to submit an updated calculation of insurance premiums.

Previously, the payer of insurance premiums was not deprived of the opportunity to make the necessary changes to previously submitted calculations for accrued and paid insurance premiums and to submit to the body monitoring the payment of insurance premiums an updated calculation for accrued and paid insurance premiums in the manner established by Art. 17 Federal Law N 212-FZ.

Now they operate here general provisions, which apply to insurance premium payers. If there is an error in the calculation of insurance premiums, it should be corrected according to the rules of Art. 81 Tax Code of the Russian Federation.

The payer is obliged to make the necessary changes to the calculation of insurance premiums and submit an updated calculation to the tax authority: if the payer discovers in the calculation submitted to the tax authority that information is not reflected or is incompletely reflected, as well as errors leading to an underestimation of the amount of insurance premiums payable.

The payer has the right to make the necessary changes to the calculation of insurance premiums and submit to the tax authority an updated calculation: if the payer finds in the calculation of insurance premiums submitted by him to the tax authority false information, as well as errors that do not lead to an underestimation of the amount of insurance premiums payable. At the same time, the updated calculation of insurance premiums submitted after the expiration deadline submission of the calculation shall not be considered submitted in violation of the deadline.

It should be mentioned here that tax law does not contain a prohibition on submitting a calculation submitted three years after the end of the billing period; accordingly, the tax authority does not have the right to refuse to accept such a calculation, ignore the information contained in it, and is obliged to consider the explanations and documents submitted by the taxpayer. In this case, it also does not matter the fact that the verification of the correctness of the information stated in the initial calculation and the entry into legal force of the decision to prosecute has been completed. A similar position is reflected by the Federal Antimonopoly Service of the Ural District in the Resolution of March 22, 2012 N F09-1207/12.

The Determination of the Supreme Arbitration Court of the Russian Federation dated October 19, 2012 N VAS-10379/12 explains that the grounds for exempting a taxpayer from tax liability when checking the changes he makes to the tax return, Art. 81 Tax Code of the Russian Federation. The rules of this article do not provide for the possibility of exemption from the application of tax liability measures in the event of submitting an updated tax return after the inspection has detected a tax violation. This position is also subject to accounting by payers of insurance premiums.

It is necessary to dwell on the issue of illegal reimbursement of the amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity.

From January 1, 2017, the territorial body of the FSS of the Russian Federation in accordance with Part 1.1 of Art. 4.7 of Federal Law N 255-FZ, on the basis of information received from the tax authority within the framework of interdepartmental interaction about the costs of paying insurance coverage contained in the calculation of insurance premiums submitted by the policyholder to the tax authority, the territorial body of the insurer, has the right to conduct desk and (or) on-site checks of the policyholder.

The decision not to offset expenses for payment of insurance coverage is sent to the policyholder within three working days from the date of the decision. A copy of the decision on non-acceptance of expenses for payment of insurance coverage is sent by the territorial body of the insurer to the tax authority within three working days from the date of entry into force of the specified decision.

Checks of the correctness of the policyholder's expenses for the payment of insurance coverage are carried out by the insurer simultaneously with on-site inspections conducted by the tax authority on the correctness of calculation, completeness and timeliness of payment (transfer) of insurance premiums in accordance with the legislation of the Russian Federation on taxes and fees, with the exception of the case when the territorial authority The FSS of the Russian Federation, when considering the insured's request for the allocation of the necessary funds for the payment of insurance coverage, checks the correctness and validity of the insured's expenses for the payment of insurance coverage, as well as the case when the territorial body of the FSS of the Russian Federation, upon receiving a complaint from the insured person about the refusal of the insured to pay out the insurance coverage or about incorrect determination by the policyholder of the amount of insurance coverage carries out an unscheduled on-site inspection the correctness of the insured's expenses for the payment of insurance coverage.

If, based on the results of an audit of information provided by the tax authority on the costs of paying out insurance coverage by the territorial body of the insurer, it is established that the amount of expenses incurred by the policyholder (minus the funds allocated to the policyholder by the territorial body of the insurer in the reporting period for the payment of insurance coverage) exceeds the total amount of accrued insurance premiums , and based on the information and documents available to the territorial body of the insurer for the period of the audit, no violations were identified, the territorial body of the insurer sends to the tax authority confirmation of the expenses declared by the policyholder. Such provisions are enshrined in Federal Law No. 250-FZ of July 3, 2016.

New edition of Art. 431 Tax Code of the Russian Federation. The procedure for calculating and paying insurance premiums paid by payers making payments and other remuneration to individuals, and the procedure for reimbursement of the amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity

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

2. The amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity is reduced by the payers of insurance contributions by the amount of expenses incurred by them 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 must be paid no later than the 15th day of the next calendar month.

4. Payers are required to keep records of the amounts of accrued payments and other remunerations (except for those specified in subparagraph 3 of paragraph 3 of Article 422 of this Code), the amounts of insurance contributions related to them, in relation to each individual in whose favor the payments were made.

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

6. The amount of insurance contributions is calculated and paid by the payers of insurance contributions specified in subparagraph 1 of paragraph 1 of Article 419 of this Code, separately in relation to insurance contributions for compulsory pension insurance, insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, insurance contributions for compulsory health insurance.

7. 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 calculations for 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 divisions 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.

If the calculation submitted by the payer contains information for each individual on the amount of payments and other remuneration in favor of individuals, the basis for calculating insurance contributions for compulsory pension insurance within the established limit, the amount of insurance contributions for compulsory pension insurance, calculated on the basis of base for calculating insurance contributions for compulsory pension insurance, not exceeding the maximum value, base for calculating insurance contributions for compulsory pension insurance at an additional rate, the amount of insurance contributions for compulsory pension insurance at an additional rate for the billing (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) the calculation contains unreliable personal data identifying the insured individuals, such a calculation is considered not submitted, about which the payer is sent a corresponding notification no later than the day following the day of receipt of the calculation in electronic form (10 days following the day of receiving the calculation on paper).

Within five days from the date of sending the notice 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 said calculation is considered to be the date of submission of the calculation recognized as not initially submitted.

8. Checks 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 maternity are carried out by the territorial bodies of the Social Insurance Fund of the Russian Federation in accordance with Federal Law of December 29, 2006 N 255-FZ "On compulsory social insurance in case of temporary disability and in connection with maternity."

Copies of decisions on the allocation (refusal to allocate) funds for implementation (reimbursement) of the policyholder’s expenses for the payment of insurance coverage, on non-acceptance of offset of expenses for the payment of insurance coverage, as well as information on the cancellation (change) of these decisions by a higher body of the territorial body 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 adoption of the corresponding decision by the body of the Social Insurance Fund of the Russian Federation (the higher body of the territorial body of the Social Insurance Fund of the Russian Federation or the court).

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

9. If, at the end 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 maternity (minus the funds allocated to the policyholder 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 contributions 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 upcoming payments for compulsory social insurance in case of temporary disability and in connection with maternity 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 corresponding settlement (reporting) period or reimbursement by the territorial bodies of the Social Insurance Fund of the Russian Federation in accordance with the procedure established by Federal Law of December 29, 2006 N 255- Federal Law "On compulsory social insurance in case of temporary disability and in connection with maternity."

10. Payers whose average number of individuals in whose favor payments and other remunerations are made for the previous billing (reporting) period exceeds 25 people, as well as newly created (including during reorganization) organizations whose number of these individuals exceeds this limit, submit the calculations specified in paragraph 7 of this article to the tax authority in electronic form using an enhanced qualified electronic signature via telecommunication channels. Payers and newly created organizations (including during reorganization), whose average number of individuals in whose favor payments and other remunerations are made for the previous settlement (reporting) period is 25 people or less, have the right to submit the calculations specified in paragraph 7 of this article, in electronic form in accordance with the requirements of this paragraph.

11. Payment of insurance premiums and submission of calculations for insurance premiums are made by organizations at the location of their location and at the location of separate divisions that accrue payments and other remuneration in favor of individuals (hereinafter in this article - separate divisions), 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 that is payable at the location of the organization, which includes separate divisions, 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 the separate divisions.

14. If an organization has separate divisions 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 divisions, is carried out by the organization at its location.

15. In the event of termination of the activities of an organization 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 day of submission to the registering authority of an application for state registration of termination by an individual of activities as an individual entrepreneur, submit to the tax authority a calculation of insurance premiums for the period from the beginning of the billing period to the day of submission of the specified calculation, inclusive.

The difference between the amount of insurance premiums payable in accordance with the specified calculation and the amount of insurance premiums paid by payers from the beginning of the billing period is subject to payment within 15 calendar days from the date of submission of such calculation or return to the payer in accordance with Article 78 of this Code.

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