From January 2017, contributions for compulsory insurance in case of temporary disability and in connection with maternity, as well as pension and medical fees, will again be administered by the Federal Tax Service. In practice, this has already been applied in Russian legislation, in the period from 2001 to 2009 the Unified social tax(abbreviated as UST). Now insurance premiums will be called - Unified social insurance fee (abbreviated ESSC).

However, policyholders will not stop interacting with the funds. The Pension Fund of Russia will continue to accept personalized reporting, and the Social Insurance Fund will continue to check social insurance expenses. At the same time, the composition of reporting will change and innovations will appear in determining the taxable base for contributions.

The changes were made by two Federal Laws dated 07/03/16 No. 243-FZ and dated 07/03/16 No. 250-FZ and provide for the following:

Amendments have been made to the Tax Code of the Russian Federation, part two will be supplemented with Chapter No. 34 (Articles 419 to 432) “Insurance contributions”. All basic principles for calculating taxes, penalties and fines that apply to taxes will also apply to insurance premiums from 2017.

Unified social tax (UST)- this is a concept used in taxation until 2011. At its expense, employees’ right to free help in certain medical organizations. It also allows workers to count on state pensions and social benefits.

The tax is paid using both budgetary and extra-budgetary funds.

In fact, this type of taxation was abolished six years ago, but various social contributions are still called social tax in the old fashion.

Changes in insurance premiums since 2017

If necessary, organize education for you or your employees on the topics:
"How to calculate the amount of insurance premiums and keep records, reporting, taxes?"
"How to become a TASED resident?"
"How to develop a business plan on your own?"
Contact us - we will teach you, have experience

Who should make contributions to the unified social tax?

Taxpayers are everyone who has official work under employment contracts or GPC agreements(there are differences in rates).

Everyone who is obliged to pay social tax is usually divided into two groups:

1. All persons who make payments individuals, individual entrepreneurs, various types of organizations and enterprises, individuals who are not individual entrepreneurs.
2. Individual entrepreneurs engaged in private practice.

What is the object of taxation

The objects of taxation under the unified social tax are slightly different for taxpayers of the first and second subgroups.

For those persons who belong to the first group, the object of taxation will be all payments made to individuals under various contracts (both labor and all types of civil contracts).

For persons belonging to the second group, the object of taxation will be all types of income from work after deducting certain expenses.

Social tax rate, calculation example

Note! For residents TASEDbid contributions reduced before 7,6%
You can contact us for clarification!

In 2017, the UST rate did not change and remained at the level of the previous 2016. It consists of three types of contributions:

• contributions to Pension Fund, which make up 22%;
• contributions to the Insurance Fund, which amount to 2,9%;
• contributions to the Fund health insurance, which make up 5,1%.

Attention! Instead of the unified social insurance fee, the ESSS was introduced on January 1, 2017. insurance premiums to the Federal Tax Service of Russia.

PSEDA have already been created in Naberezhnye Chelny (Tatarstan), Togliatti (Samara region), Kumertau, Belebey (Bashkiria)
We can calculate for you Effect from the implementation of the project in TASED or SEZ(including resident benefits and without benefits) for acceptance informed decision, develop for you business plan project - resident of a SEZ or TASED according to the requirements of the regional government.

Note!

In 20 regions of Russia by decision of the Government of the Russian Federation

Territories of rapid socio-economic development (ASED) are being created

TASED- this is an analogue special economic zone(SEZ) - provision of tax preferences:

• income tax in the first year - 5%, in subsequent years - 10% (without TOP 20%),
• land tax - 0% (without ASEZ on average 1.5%),
• corporate property tax - 0% (without TOP 2.2%),
• insurance contributions to state extra-budgetary funds (Pension, medical and social insurance) - 7.6% (without TOP 30%).

We can estimatechances Your project to obtain the status resident TASED or SEZ for adoption informed decision. Contact us!

Essentially this means legalreduction of tax burden a significant amount of added value (according to our estimates from 25 to 42% points), that is, it will be more economical for processing industries and production to begin to save taxes new project for production and processing, being a resident of TASED:

• where the share of added value is high due to the use of a significant share of manual labor, which affects the size of the payroll,
• or a high share of automation and mechanization of production, which affects the amount of depreciation of equipment,
• where there is a good markup on cost (except for trade).

More on the topic of benefits:
Advantages of industrial parks
Advantages of special economic zones (SEZ)
Advantages of priority development territories (ASED)
Advantages of industrial (industry, territorial) clusters
We can provide support for your application for benefits and preferences, state subsidies!
If necessary, contact us!

Individual entrepreneurs (IP) have a slightly different calculation system.

The entrepreneur is obliged to contribute funds to the pension fund and health insurance fund.

Deductions to insurance funds are optional and voluntary. All these contributions from individual entrepreneur directly proportional minimum size wages (minimum wage).

Thus, contributions to the Pension Fund will be 26% of the minimum wage for the year: 12 * 26% * minimum wage. Contributions to the health insurance fund are calculated in a similar way, only taking into account the rate of 5.1%.

All contributions of an individual entrepreneur also depend on his annual income. If it exceeds the threshold of three hundred thousand rubles, then one percent of the amount that exceeds the said limit is added to all deductions.

But the size of contributions also has a certain limit. So, maximum size contributions to the Pension Fund in 2016 amounted to just under 155,000 rubles.

The social tax rate may vary depending on the amount of assessments. That is, it can be reduced when a certain limit is reached.

This limit changes annually. 2016 was no exception. These UST rates have changed; they are different for contributions to the pension fund and social insurance fund.

Pension fund: for accruals of less than 796 thousand rubles, the UST rate is 22%, for accruals of more than 796 thousand rubles, the UST rate is reduced to 10%.

Social Insurance Fund: for accruals of less than 718 rubles, the rate is 2.9%, more than 718 thousand rubles - 0%.

You can learn about the return of the single social tax from the video.

Unified social tax: last news, changes in 2016

In accordance with the budget law of the country and changes in the Tax Code of the Russian Federation in 2016, certain amendments related to the payment of unified social tax are taking place:

1. The number of enterprises entitled to electronic reporting has been increased.
2. When deducting contributions for the unified social tax, it is now prohibited to round amounts in any direction.
3. New clauses have been added to the regulations relating to taxation.
   The maximum rate for accrual of payments to the Pension Fund (PFR) is fixed by law.

   There are no such restrictions for the health insurance fund yet.

4. There are changes related to insurance contributions upon dismissal of an employee.
   Now only amounts that are less than three average monthly earnings, as well as payments for travel expenses, are not subject to insurance premiums.

   But the latest expenses must be documented.

5. Those employers who employ persons who are foreign citizens in their organizations are now required to pay contributions for pension insurance purposes.
   The only exception is the attraction of high-class specialists from abroad.
6. In the event of any problems or force majeure situations, it is now quite possible to declare a deferment of payments for the unified social tax or their installment plan.
   This is possible in the event of an unreasonable delay in financing, for seasonal enterprises and under circumstances beyond the control of the employer - force majeure (man-made disasters, natural disasters, military operations, etc.).

   The issue of deferring or installment payments is resolved after submitting an application in the established form to the relevant organizations (social insurance fund, health insurance fund or pension fund).
   And there a certain decision will be made.

7. Changes have been made that are related to inspections of the organization by supervisory enterprises.
   The inspection period may be increased from four months to six months if there are serious reasons for this.

   These grounds include the following: documented facts of violations that require urgent verification and urgent action; inspection of enterprises with branches located in different regions Russian Federation; absence of documents required during verification or their inaccuracy; lack of insurance payments on time; delay in verification due to force majeure circumstances.

Such changes are always accepted legislative bodies at the end of the financial year to plan financial work next year (reporting period).

The single social tax is described in detail in the video.

Employees of the company "Vernoye Reshenie" provide consulting services and documentation development:

• for residents and management companies of industrial sites (industrial parks), technology parks,
• residents and management companies of priority development territories (ADT),
• residents and management companies of special economic zones (SEZ), free economic zones (FEZ),
• business incubators and other infrastructure facilities,
• develop legal documentation, development concepts and a business plan for the development of the project,
• advise on financial, economic and marketing issues.

We offer you to take advantage of the Company’s range of services:

• preparation of documentation and project support for obtaining the status of a resident of a priority development territory (ADT)
• preparation of documentation and project support for obtaining resident status of special economic zones (SEZ), free economic zones (FEZ), territorial and industry clusters, Centers cluster development(CCR),
• obtaining targeted funding, tax benefits, grants and subsidies, other types of support, support of the applicant’s project in competitions of regional and federal authorities of Russia,
• consulting and information support for participants in state competitions for state support in the form of tax benefits, grants and subsidies, other types of support, support of the applicant’s project in competitions of the Republic of Tatarstan and Russia,
• development for developer ( management company) development concept (strategy), business plan, feasibility study (feasibility study), memorandum, presentation, project passport, preparation of a package of project documentation,
• development of a feasibility study (TES), business plan for a resident, presentation, project passport, master plan, preparation of a package of project documentation,
• conducting market research (marketing),
• attracting investments and partners to a project or business.

From January 1, 2017, the Government plans to return the unified social tax (UST), which was abolished in 2010. UST will replace insurance premiums. The new old tax will be administered by the Federal Tax Service. To return the tax, it will be enough to revive the now excellent Chapter 24 of the Tax Code of the Russian Federation on the Unified Social Tax. Until the amendments are approved, we invite you to familiarize yourself with the canceled Chapter 24 Tax Code"Unified social tax". The new UST will most likely not differ significantly from the old one

22.01.2016

Our sources in the Federal Tax Service and the Ministry of Finance confirmed that the likelihood of introducing a single social tax from 2017 is high.

Unified social tax (UST) since 2017

Chapter 24. UNIFIED SOCIAL TAX

Article 235. Taxpayers

1) persons making payments to individuals:

organizations;

individual entrepreneurs;

individuals who are not recognized as individual entrepreneurs;

2) individual entrepreneurs, lawyers, notaries engaged in private practice.

2. If a taxpayer simultaneously belongs to several categories of taxpayers specified in subparagraphs 1 and 2 of paragraph 1 of this article, he calculates and pays tax on each basis.

Article 236. Object of taxation

1. The object of taxation for taxpayers specified in paragraphs two and three of subparagraph 1 of paragraph 1 of Article 235 of this Code are payments and other remunerations accrued by taxpayers in favor of individuals under employment and civil contracts, the subject of which is the performance of work, the provision of services (except for remunerations paid to persons specified in subparagraph 2 of paragraph 1 of Article 235 of this Code), as well as under copyright agreements.

The object of taxation for taxpayers specified in paragraph four of subparagraph 1 of paragraph 1 of Article 235 of this Code are payments and other remuneration under employment and civil law contracts, the subject of which is the performance of work, the provision of services, paid by taxpayers in favor of individuals.

Payments made within the framework of civil contracts, the subject of which is the transfer of ownership or other proprietary rights to property (property rights), as well as contracts related to the transfer of property (property rights) for use, do not apply to the object of taxation.

Payments accrued in favor of individuals who are foreign citizens and stateless persons under employment contracts concluded with a Russian organization through its separate divisions located outside territory of the Russian Federation, and remuneration accrued in favor of individuals who are foreign citizens and stateless persons in connection with their activities outside the territory of the Russian Federation within the framework of concluded civil contracts, the subject of which is the performance of work and the provision of services.

2. The object of taxation for taxpayers specified in subparagraph 2 of paragraph 1 of Article 235 of this Code is income from business or other professional activity minus the costs associated with their extraction.

For taxpayers who are heads of peasant (farm) farms, the income of these farms excludes expenses actually incurred by said farms and documented expenses associated with running peasant (farm) farms.

3. The payments and remunerations specified in paragraph 1 of this article (regardless of the form in which they are made) are not recognized as an object of taxation if:

for taxpayer organizations, such payments are not classified as expenses that reduce tax base on corporate income tax in the current reporting (tax) period;

For taxpayers - individual entrepreneurs, notaries engaged in private practice, lawyers who have established law offices, or individuals, such payments do not reduce the tax base for personal income tax in the current reporting (tax) period.

If you do not confirm your main type of activity at all, that is, do not submit the above information to the fund, then the FSS will set your tariff based on the type of your activity that has the highest class of professional risk. That is, the maximum tariff will be set for you based on those types of activities according to OKVED that are assigned to you and contained in the Unified State Register of Legal Entities (clause 5 of the Confirmation Procedure).

Article 237. Tax base

1. The tax base of taxpayers specified in paragraphs two and three of subparagraph 1 of paragraph 1 of Article 235 of this Code is determined as the amount of payments and other remunerations provided for in paragraph 1 of Article 236 of this Code, accrued by taxpayers for taxable period in favor of individuals.

When determining the tax base, any payments and remuneration are taken into account (except for the amounts specified in Article 238 of this Code), regardless of the form in which these payments are made, in particular, full or partial payment for goods (work, services, property or other rights) ), intended for an individual employee, including utilities, food, rest, training in his interests, payment of insurance premiums under contracts voluntary insurance(except for the amounts of insurance premiums specified in subparagraph 7 of paragraph 1 of Article 238 of this Code).

The tax base of taxpayers specified in paragraph four of subparagraph 1 of paragraph 1 of Article 235 of this Code is determined as the amount of payments and rewards provided for in paragraph two of paragraph 1 of Article 236 of this Code for the tax period in favor of individuals.

2. Taxpayers specified in subparagraph 1 of paragraph 1 of Article 235 of this Code determine the tax base separately for each individual from the beginning of the tax period at the end of each month on an accrual basis.

3. The tax base of taxpayers specified in subparagraph 2 of paragraph 1 of Article 235 of this Code is determined as the amount of income received by such taxpayers for the tax period, both in cash and in kind from entrepreneurial or other professional activities, minus expenses associated with their extraction. In this case, the composition of expenses accepted for deduction for tax purposes by this group of taxpayers is determined in a manner similar to the procedure for determining the composition of expenses established for income tax payers by the relevant articles of Chapter 25 of this Code.

4. When calculating the tax base, payments and other remuneration in kind in the form of goods (work, services) are taken into account as the cost of these goods (work, services) on the day of their payment, calculated on the basis of their market prices (tariffs), and in case of state regulation prices (tariffs) for these goods (works, services) - based on state regulated retail prices.

In this case, the cost of goods (works, services) includes the corresponding amount of value added tax, and for excisable goods, the corresponding amount of excise taxes.

5. The amount of remuneration taken into account when determining the tax base in relation to the author’s contract is determined in accordance with Article 210 of this Code, taking into account the expenses provided for in paragraph 3 of part one of Article 221 of this Code.

Article 238. Amounts not subject to taxation

1. Not subject to taxation:

1) state benefits paid in accordance with the legislation of the Russian Federation, legislative acts subjects of the Russian Federation, decisions of representative bodies of local self-government, including temporary disability benefits, benefits for caring for a sick child, unemployment benefits, pregnancy and childbirth benefits;

2) all types 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 compensation payments(within the limits established in accordance with the legislation of the Russian Federation) related to:

compensation for harm caused by injury or other damage to health;

free provision of residential premises and utilities, food and products, fuel or appropriate monetary compensation;

payment of the cost and (or) issuance of the due allowance in kind, as well as payment Money in return for this allowance;

payment for the cost of food, sports equipment, equipment, sports and dress uniforms received by athletes and employees of physical education and sports organizations for the educational and training process and participation in sports competitions;

dismissal of employees, including compensation for unused vacation;

Information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated March 14, 2006 N 106 clarified the provisions of paragraph seven of subparagraph 2 of paragraph 1 of Article 238 of this document regarding expenses for improving the professional level of employees.

reimbursement of other expenses, including expenses for improving the professional level of employees;

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

employment of employees dismissed due to measures to reduce numbers or staff, reorganization or liquidation of the organization;

performance of work duties by an individual (including moving to work in another area and reimbursement of travel expenses).

Information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated March 14, 2006 N 106 clarifies the provisions of paragraph ten of subparagraph 2 of paragraph 1 of Article 238 of this document regarding the establishment of daily allowance rates applied for taxation purposes with the unified social tax.

When the taxpayer pays expenses for business trips of employees both within the country and abroad, daily allowances are not subject to taxation within the limits established in accordance with the legislation of the Russian Federation, as well as actually incurred and documented targeted expenses for travel to the destination and back, fees for airport services, commission fees, expenses for travel to the airport or train station at places of departure, destination or transfers, for luggage transportation, expenses for renting living quarters, expenses for payment for communication services, fees for issuing (receiving) and registering an official foreign passport , fees for issuing (receiving) visas, as well as costs for exchanging cash or a check at a bank for cash foreign currency. If documents confirming payment of expenses for renting residential premises are not provided, the amounts of such payment are exempt from taxation within the limits established in accordance with the legislation of the Russian Federation. A similar taxation procedure applies to payments made to individuals who are under the authority or 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) lump sum amount financial assistance provided by the taxpayer:

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

family members of a deceased employee or 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, but not more than 50 thousand rubles for each child;

4) amounts of wages and other amounts in foreign currency, paid to their employees, as well as to military personnel sent to work (service) abroad, by taxpayers - state institutions or organizations financed from the federal budget - within the limits established by the legislation of the Russian Federation;

5) income of the heads of a peasant (farm) enterprise received from the production and sale of agricultural products, as well as from the production of agricultural products, their processing and sale - for five years starting from the year of registration of the farm.

6) income (except for wages of hired workers) received by members of clan and family communities registered in the prescribed manner small peoples North from the sale of products obtained as a result of their traditional types of fishing;

7) the amount of insurance payments (contributions) for compulsory insurance of employees carried out by the taxpayer in the manner established by the legislation of the Russian Federation; amounts of payments (contributions) of the taxpayer under voluntary agreements personal insurance employees, concluded for a period of at least one year, providing for payment by insurers of medical expenses of these insured persons; the amount of payments (contributions) of the taxpayer under voluntary personal insurance contracts for employees, concluded exclusively in the event of the death of the insured person and (or) harm to the health of the insured person;

7.1) employer contributions paid by the taxpayer in accordance with Federal law"On additional insurance contributions for the funded part of the labor pension and state support formation pension savings", in the amount of contributions paid, but not more than 12,000 rubles per year per each employee in whose favor the employer's contributions were paid;

9) the cost of travel for employees and members of their families to the place of vacation and back, paid by the taxpayer to persons working and living in the regions of the Far North and equivalent areas, in accordance with current legislation, employment contracts(contracts) and (or) collective agreements;

The provisions of subparagraph 10 of paragraph 1 of Article 238 (as amended by Federal Law No. 93-FZ of July 21, 2005) apply to legal relations arising in connection with elections and referendums scheduled after the day the Federal Law of July 21, 2005 No. 93-FZ came into force . The provisions of subparagraph 10 of paragraph 1 of Article 238 (as amended by Federal Law No. 93-FZ of July 21, 2005) do not apply to legal relations arising in connection with the conduct of elections of deputies State Duma Federal Assembly of the Russian Federation of the fourth convocation. The relevant legal relations arising in connection with the holding of elections of deputies of the State Duma of the Federal Assembly of the Russian Federation of the fourth convocation are regulated by the norms of the Tax Code of the Russian Federation as amended, in force until the date of entry into force of the changes introduced by Federal Law dated July 21, 2005 N 93-FZ, i.e. e. until January 1, 2006.

10) 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 a legislative (representative) body of state power of a constituent entity of the Russian Federation, candidates for a position in another state body of a constituent entity of the Russian Federation provided for by the constitution, the charter of the subject of the Russian Federation and elected directly by citizens, candidates for deputies of the representative body of a municipal formation, candidates for the post of head of a municipal formation, for another position provided for by the charter of a municipal formation and replaced through direct elections, election funds of electoral associations, election funds of regional branches of political parties that are not electoral associations, from the referendum funds of the 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 implementation by these persons work directly related to the conduct of election campaigns, referendum campaigns;

11) the cost of uniforms and uniforms issued to employees, students, pupils in accordance with the legislation of the Russian Federation, as well as civil servants of federal authorities free of charge or with partial payment and remaining for personal permanent use;

12) the cost of travel benefits provided by the legislation of the Russian Federation to certain categories of employees, students, and pupils;

15) amounts of financial assistance paid to individuals from budget sources by organizations financed from budget funds, not exceeding 3,000 rubles per individual for the tax period;

16) the amount of tuition fees for basic and additional professional educational programs, professional training and retraining of employees, included in the expenses taken into account when determining the tax base for corporate income tax;

17) amounts paid by organizations (individual entrepreneurs) to their employees to reimburse the costs of paying interest on loans (credits) for the acquisition and (or) construction of residential premises, included in the expenses taken into account when determining the tax base for corporate income tax.

3. The tax base (in terms of the amount of tax payable to the Social Insurance Fund of the Russian Federation), in addition to the payments specified in paragraphs 1 and 2 of this article, also does not include any remuneration paid to individuals under civil law contracts, copyright contracts.

Article 239. Tax benefits

1. The following are exempt from paying tax:

1) taxpayers specified in subparagraph 1 of paragraph 1 of Article 235 of this Code - from amounts of payments and other remuneration not exceeding 100,000 rubles during the tax period for each individual who is a disabled person of group I, II or III;

public organizations of disabled people (including those created as unions public organizations disabled people), among whose members disabled people and their legal representatives make up at least 80 percent, their regional and local branches;

organizations, authorized capital which consists entirely of contributions from public organizations of disabled people and in which the average number of disabled people is at least 50 percent, and the share wages disabled people in the wage fund is at least 25 percent;

institutions created to achieve educational, cultural, medical and recreational, physical culture, sports, scientific, information and other social goals, as well as to provide legal and other assistance to people with disabilities, disabled children and their parents, the sole owners of whose property are these public organizations disabled people.

The benefits specified in this subclause do not apply to taxpayers engaged in the production and (or) sale of excisable goods, mineral raw materials, other minerals, as well as other goods in accordance with the list approved by the Government of the Russian Federation on the proposal of all-Russian public organizations of disabled people;

3) taxpayers specified in subparagraph 2 of paragraph 1 of Article 235 of this Code who are disabled people of group I, II or III, in terms of income from their business activities and other professional activities in an amount not exceeding 100,000 rubles during the tax period;

Article 240. Tax and reporting periods

The tax period is a calendar year.

Tax reporting periods are the first quarter, six months and nine months of the calendar year.

Article 241. Tax rates

1. For taxpayers specified in subparagraph 1 of paragraph 1 of Article 235 of this Code, with the exception of taxpayers acting as employers - organizations and individual entrepreneurs who have the status of a resident of a technology-innovation special economic zone and making payments to individuals working in the territory of a technology-innovation special economic zone special economic zone, agricultural producers meeting the criteria specified in paragraph 2 of Article 346.2 of this Code, organizations of folk arts and crafts, family communities of indigenous peoples of the North engaged in traditional economic sectors, as well as taxpayers-organizations operating in the area information technologies and paying tax at the tax rates established by paragraph 6 of this article, the following tax rates are applied:

For taxpayers - agricultural producers who meet the criteria specified in paragraph 2 of Article 346.2 of this Code, organizations of folk artistic crafts and tribal, family communities of indigenous peoples of the North engaged in traditional economic sectors, the following tax rates apply:

For taxpayers - organizations and individual entrepreneurs who have resident status of a technology-innovation special economic zone and make payments to individuals working in the territory of a technology-innovation special economic zone, the following rates apply:

3. For taxpayers specified in subparagraph 2 of paragraph 1 of Article 235 of this Code, unless otherwise provided by paragraph 4 of this article, the following tax rates are applied:

4. Lawyers and notaries engaged in private practice pay tax at the following tax rates:

6. For taxpayers-organizations carrying out activities in the field of information technology, with the exception of taxpayers who have the status of a resident of a technology-innovative special economic zone, the following tax rates apply:

7. For the purposes of this chapter, Russian organizations that develop and implement computer programs, databases on a tangible medium or in electronic form via communication channels, regardless of the type of contract and (or) provide services (perform work) are recognized as carrying out activities in the field of information technology for the purposes of this chapter. for the development, adaptation and modification of computer programs, databases (software and information products computer technology), installation, testing and maintenance of computer programs and databases.

8. The organizations specified in paragraph 7 of this article pay tax at the tax rates established by paragraph 6 of this article if they fulfill the following conditions, unless otherwise established by this paragraph:

share of income from the sale of copies of computer programs, databases, transfer of property rights to computer programs, databases, from the provision of services (performance of work) for the development, adaptation and modification of computer programs, 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 preceding the year of the organization’s transition to paying tax at the tax rates established by paragraph 6 of this article, amounts to at least 90 percent in the amount all income of the organization for the specified period, including from foreign persons at least 70 percent;

the average number of employees for nine months of the year preceding the year the organization switched to paying taxes at the tax rates established by paragraph 6 of this article is at least 50 people.

Newly created organizations pay tax at the tax rates established by paragraph 6 of this article if they meet the following conditions:

the organization has received 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;

share of income from the sale of copies of computer programs, databases, transfer of property rights to computer programs, databases, from the provision of services (performance of work) for the development, adaptation and modification of computer programs, databases (software and information products of computer technology ), as well as services (work) for installation, testing and maintenance of the specified computer programs, databases at the end of the reporting (tax) period is at least 90 percent of the total income of the organization for the specified period, including from foreign persons at least 70 percent;

the average number of employees for the reporting (tax) period is at least 50 people.

For the purposes of this paragraph, the amount of income is determined according to the data tax accounting organizations in accordance with Article 248 of this Code. When determining the share of income from buyers - foreign persons, income from foreign persons whose place of business is not the territory of the Russian Federation is taken into account. The place of business of the buyer is defined as the place of actual presence of the buyer in the territory of a foreign state on the basis state registration organization, and in its absence - on the basis of the place specified in the constituent documents of the organization, the place of management of the organization, the location of the permanent executive body, the location of the permanent representative office, if computer programs and databases, services (work) and property rights provided for by this paragraph, were acquired through this permanent establishment, the place of residence of the individual.

Documents confirming the receipt of income from foreign buyers are an agreement (copy of the agreement) concluded with foreign person, and documents confirming the provision of services (performance of work), or a customs declaration (its copy) with marks from the Russian customs authority that released the goods under the customs export regime, and the Russian customs authority in the region of whose activity there is a checkpoint through which the goods was exported outside the customs territory of the Russian Federation.

If, at the end of the reporting (tax) period, an organization does not fulfill at least one condition established by this paragraph for income and (or) the average number of employees, as well as in the event of its deprivation of state accreditation, such an organization is deprived of the right to apply the provisions established by paragraph 6 of this article. tax rates.

Article 242. Determination of the date for making payments and other remuneration (receipt of income)

The date of payments and other remuneration or receipt of income is determined as:

the day of accrual of payments and other remunerations in favor of the employee (individual in whose favor payments are made) - for payments and other remunerations accrued by taxpayers specified in subparagraph 1 of paragraph 1 of Article 235 of this Code;

the day of payment of remuneration to the individual in whose favor payments are made - for taxpayers specified in paragraph four of subparagraph 1 of paragraph 1 of Article 235 of this Code;

the day of actual receipt of the corresponding income - for income from entrepreneurial or other professional activities, as well as other income related to this activity. In this case, the day of actual receipt of income by lawyers carrying out professional activities in bar associations, law bureaus or legal consultations is recognized as the day of payment of income by the relevant legal entity, including the day of transfer of income to the lawyers’ bank accounts.

Article 243. Calculation procedure, procedure and deadlines for tax payment by taxpayers making payments to individuals

1. The amount of tax is calculated and paid by taxpayers separately in federal budget and each fund and is determined as a corresponding percentage of the tax base.

2. The amount of tax payable to the Social Insurance Fund of the Russian Federation is subject to reduction by taxpayers by the amount of expenses incurred by them independently for the purposes of state social insurance, provided for by the legislation of the Russian Federation.

The amount of tax (advance tax payment amount) payable to the federal budget is reduced by taxpayers by the amount of insurance contributions (advance payments for insurance premium) accrued by them for the same period for compulsory pension insurance (tax deduction) within the limits of such amounts calculated on the basis of from the tariffs of insurance premiums provided for by the Federal Law of December 15, 2001 N 167-FZ “On Compulsory Pension Insurance in the Russian Federation”. In this case, the amount of the tax deduction cannot exceed the amount of tax (the amount of the advance tax payment) payable to the federal budget, accrued for the same period.

3. During the tax (reporting) period based on the results of each calendar month taxpayers calculate monthly advance tax payments based on the amount of payments and other remunerations accrued (made for individual taxpayers) from the beginning of the tax period to the end of the corresponding calendar month, and the tax rate. The amount of the monthly advance tax payment payable is determined taking into account the previously paid amounts of monthly advance payments.

Payment of monthly advance payments is made no later than the 15th day of the following month.

Based on the results of the reporting period, taxpayers calculate the difference between the amount of tax calculated on the basis of the tax base, calculated on an accrual basis from the beginning of the tax period to the end of the corresponding reporting period, and the amount of monthly advance payments paid for the same period, which is payable within the deadline established for submission tax calculations.

For refusal to accept for consideration a request to verify the constitutionality of paragraph four of paragraph 3 of Article 243, see Determination of the Constitutional Court of the Russian Federation of November 8, 2005 N 440-O.

If in the reporting (tax) period the amount of the applied tax deduction exceeds the amount actually paid insurance premium for the same period, such a difference is recognized as an understatement of the amount of tax payable from the 15th day of the month following the month for which advance tax payments were made.

The taxpayer reflects data on the amounts of calculated and paid advance payments, data on the amount of tax deduction used by the taxpayer, as well as on the amounts of actually paid insurance premiums for the same period in the calculation submitted no later than the 20th day of the month following the reporting period. period, in tax authority according to the form approved by the Ministry of Finance of the Russian Federation.

The difference between the amount of tax payable at the end of the tax period and the amounts of tax paid during the tax period must be paid no later than 15 calendar days from the day established for filing tax return for the tax period, or offset against upcoming tax payments or refunds to the taxpayer in the manner prescribed by Article 78 of this Code. If, at the end of the tax period, the amount of insurance contributions for compulsory pension insurance actually paid for this period (advance payments for insurance contributions for compulsory pension insurance) exceeds the amount of the applied tax deduction for tax, the amount of such excess is recognized as overpaid tax and is subject to refund to the taxpayer in the manner prescribed by Article 78 of this Code.

4. Taxpayers are required to keep records of the amounts of accrued payments and other remuneration, the amounts of tax related to them, as well as the amounts tax deductions for each individual in whose favor payments were made.

The amount of tax (advance tax payments) subject to transfer to the federal budget and the corresponding state extra-budgetary funds is determined in full rubles. A tax amount (the amount of advance tax payments) of less than 50 kopecks is discarded, and an amount of 50 kopecks or more is rounded up to the full ruble.

5. Quarterly, no later than the 15th day of the month following the expired quarter, taxpayers are required to submit to the regional branches of the Social Insurance Fund of the Russian Federation information (reports) in the form approved by the Social Insurance Fund of the Russian Federation on the amounts:

1) accrued tax to the Social Insurance Fund of the Russian Federation;

2) used for the payment of benefits for temporary disability, for pregnancy and childbirth, for caring for a child until he reaches the age of one and a half years, at the birth of a child, for reimbursement of the cost of a guaranteed list of services and social benefits for burial, for other types of benefits for state social insurance ;

3) employees and their children sent by them in the prescribed manner to sanatorium and resort services;

4) expenses subject to offset;

5) paid to the Social Insurance Fund of the Russian Federation.

6. Payment of tax (advance tax payments) is carried out by separate payment orders to the federal budget, the Social Insurance Fund of the Russian Federation, Federal Fund compulsory health insurance and territorial funds compulsory health insurance.

7. Taxpayers submit a tax return in the form approved by the Ministry of Finance of the Russian Federation no later than March 30 of the year following the expired tax period. The taxpayer, no later than July 1 of the year following the expired tax period, submits a copy of the tax return with a mark from the tax authority or another document confirming the submission of the declaration to the tax authority to the territorial body of the Pension Fund of the Russian Federation.

Tax authorities are required to submit to the authorities of the Pension Fund of the Russian Federation copies of taxpayers' payment orders for payment of taxes, as well as other information necessary for the bodies of the Pension Fund of the Russian Federation to carry out mandatory pension insurance, including information constituting a tax secret. Taxpayers acting as policyholders for compulsory pension insurance submit information and documents to the Pension Fund of the Russian Federation in accordance with the Federal Law “On Compulsory Pension Insurance in the Russian Federation” in relation to insured persons.

The bodies of the Pension Fund of the Russian Federation submit to the tax authorities information on the income of individuals from individual personal accounts opened for maintaining individual (personalized) accounting.

8. Separate divisions that have a separate balance sheet, current account and accrue payments and other remuneration in favor of individuals, fulfill the organization’s responsibilities for paying tax (advance tax payments), as well as the responsibilities for submitting tax calculations and tax returns at their location , unless otherwise provided by this paragraph.

The amount of tax (advance tax payment) payable at the location of the separate division is determined based on the size of the tax base related to this separate division.

The amount of tax payable at the location of the organization, which includes separate divisions, is determined as the difference between the total amount of tax payable by the organization as a whole and the total amount of tax payable at the location separate divisions organizations.

Tax returns (calculations) for separate divisions of taxpayers classified as the largest in accordance with Article 83 of this Code are submitted to the tax authority at the place of registration of these taxpayers as the largest taxpayers.

If an organization has separate divisions located outside the territory of the Russian Federation, payment of tax (advance tax payments), as well as submission of tax calculations and tax returns, is carried out by the organization at its location.

9. In the event of termination of activities as an individual entrepreneur before the end of the tax period, taxpayers are obliged, within five days from the date of filing an application to terminate the said activity with the registration authority, to submit to the tax authority a tax return for the period from the beginning of the tax period to the day of filing the specified application, inclusive. The difference between the amount of tax payable in accordance with the tax return and the amounts of tax paid by taxpayers since the beginning of the year must be paid no later than 15 calendar days from the date of filing such a declaration or returned to the taxpayer in the manner prescribed by Article 78 of this Code.

Article 244. Procedure for calculating and paying tax by taxpayers who do not make payments and remuneration in favor of individuals

1. Calculation of the amounts of advance payments payable during the tax period by taxpayers specified in subparagraph 2 of paragraph 1 of Article 235 of this Code is made by the tax authority based on the tax base of this taxpayer for the previous tax period and the rates specified in paragraph 3 of Article 241 of this Code , unless otherwise provided by paragraphs 2 and 6 of this article.

2. If taxpayers begin to carry out entrepreneurial or other professional activities after the beginning of the next tax period, they are obliged, within five days after the expiration of a month from the date of commencement of the activity, to submit to the tax authority at the place of registration an application indicating the amounts of expected income for the current tax period according to form approved by the Ministry of Finance of the Russian Federation. In this case, the amount of expected income (the amount of expected expenses associated with the extraction of income) is determined by the taxpayer independently.

The calculation of the amounts of advance payments for the current tax period is carried out by the tax authority based on the amount of expected income, taking into account the costs associated with its extraction, and the rates specified in paragraph 3 of Article 241 of this Code.

3. In the case of a significant (more than 50 percent) increase in income in a tax period, the taxpayer is obliged (and in the case of a significant decrease in income, has the right) to submit an updated declaration within a month after establishing this circumstance, indicating the amounts of expected income for the current tax period. In this case, the tax authority recalculates advance tax payments for the current tax period for unmet payment deadlines no later than five days from the date of filing the updated declaration. The difference resulting from such recalculation is subject to payment within the deadlines established for the next advance payment or offset against future advance payments.

4. Advance payments are paid by the taxpayer on the basis of tax notices:

1) for January - June - no later than July 15 of the current year in the amount of half the annual amount of advance payments;

2) for July - September - no later than October 15 of the current year in the amount of one fourth of the annual amount of advance payments;

3) for October - December - no later than January 15 of the following year in the amount of one fourth of the annual amount of advance payments.

5. Tax calculation based on the results of the tax period is carried out by the taxpayers specified in subparagraph 2 of paragraph 1 of Article 235 of this Code, with the exception of lawyers, independently, based on all income received in the tax period, taking into account the costs associated with their extraction, and the rates specified in paragraph 3 of Article 241 of this Code.

In this case, the tax amount is calculated by the taxpayer separately in relation to each fund and is determined as the corresponding percentage of the tax base.

The difference between the amounts of advance payments paid for the tax period and the amount of tax payable in accordance with the tax return must be paid no later than July 15 of the year following the tax period, or offset against future tax payments or a refund to the taxpayer in the manner provided for in Article 78 of this Code.

6. Calculation and payment of tax on the income of lawyers, with the exception of lawyers who have established law offices, are carried out by bar associations, law offices and legal consultations in the manner prescribed by Article 243 of this Code, without applying a tax deduction.

Data on the calculated amounts of tax on the income of lawyers, with the exception of lawyers who have established law offices, for the past tax period, bar associations, law offices, legal consultations submit to the tax authorities no later than March 30 of the following year in a form approved by the Ministry of Finance of the Russian Federation.

Lawyers who have established law offices independently calculate and pay tax on income received from professional activities, minus expenses associated with their extraction, in the manner prescribed for taxpayers - individual entrepreneurs, using tax rates specified in paragraph 4 of Article 241 of this Code.

7. Taxpayers specified in subparagraph 2 of paragraph 1 of Article 235 of this Code submit a tax return no later than April 30 of the year following the expired tax period.

When submitting a tax return, lawyers are required to submit to the tax authority a certificate from the bar association, law office or legal consultation office about the amount of tax paid for them for the past tax period in the form approved by the federal executive body authorized for control and supervision in the field of taxes and fees.

8. In case of termination of activities as an individual entrepreneur before the end of the tax period, taxpayers are obliged, within five days from the date of filing an application to terminate the said activity with the registration authority, to submit to the tax authority a tax return for the period from the beginning of the tax period to the day of filing the specified application, inclusive.

In the event of termination or suspension of the status of a lawyer, termination of the powers of a notary engaged in private practice, taxpayers are obliged, within twelve days from the date of adoption of the relevant decision by the authorized body, to submit to the tax authority a tax return for the period from the beginning of the tax period to the day of termination or suspension of the status of a lawyer, termination of powers a notary engaged in private practice, inclusive.

Payment of the tax calculated on the tax declaration submitted in accordance with this paragraph (taking into account accrued advance payments for expired payment deadlines for the current tax period) is made no later than 15 calendar days from the date of filing such a declaration.

Article 245. Peculiarities of calculation and payment of tax separate categories taxpayers

On the refusal to accept for consideration a complaint about recognizing paragraph 1 of Article 245 as inconsistent with the Constitution of the Russian Federation, see the ruling of the Constitutional Court of the Russian Federation dated 02/07/2003 N 65-O.

1. Taxpayers specified in subparagraph 2 of paragraph 1 of Article 235 of this Code do not calculate and pay tax in relation to the amount of tax credited to the Social Insurance Fund of the Russian Federation.

2. The federal executive body authorized in the field of defense, other federal authorities executive branch, which includes military service military personnel, federal executive authorities authorized in the field of internal affairs, migration, execution of punishments, courier communications, customs affairs, control over the circulation of narcotic drugs and psychotropic substances, State Fire Service of the Ministry of the Russian Federation for Civil Defense, Emergency Situations and Elimination of Consequences of Natural Disasters disasters, military courts, Judicial Department at the Supreme Court of the Russian Federation, Military Collegium Supreme Court of the Russian Federation in terms of amounts of monetary allowance, food and clothing support and other payments received by military personnel, private and commanding officers of the internal affairs bodies of the Russian Federation, the State Fire Service of the Ministry of the Russian Federation for Civil Defense, Emergency Situations and Disaster Relief, employees the penal system, the customs system of the Russian Federation and authorities for control of the circulation of narcotic drugs and psychotropic substances with special ranks in connection with the performance of the duties of military and equivalent service in accordance with the legislation of the Russian Federation.

3. Amounts not included in the tax base for calculating tax payable to the federal budget monetary allowance prosecutors and investigators, as well as judges of federal courts and magistrates of the constituent entities of the Russian Federation.

The Unified Social Tax (UST) is a concept used in taxation. At its expense, employees’ right to free care in certain medical organizations is realized. It also allows workers to count on state pensions and social benefits.

There is a possibility that this type of taxation will be returned this year.

Who should make contributions to the unified social tax?

Taxpayers are everyone who has a job.

Everyone who is obliged to pay social tax is usually divided into two groups:

1. All persons who make payments to individuals, individual entrepreneurs, various types of organizations and enterprises, individuals who are not individual entrepreneurs.
2. Individual entrepreneurs engaged in private practice.

What is the object of taxation

The objects of taxation under the unified social tax are slightly different for taxpayers of the first and second subgroups.

For those persons who belong to the first group, the object of taxation will be all payments made to individuals under various contracts (both labor and all types of civil contracts).

For persons belonging to the second group, the object of taxation will be all types of income from work after deducting certain expenses.

Social tax rate, calculation example

In 2020, the UST rate did not change and remained at the level of last () year.

It consists of three types of contributions:

• contributions to the Pension Fund, which amount to 22%;
• contributions to the Insurance Fund, which amount to 2.9%;
• contributions to the Health Insurance Fund, which amount to 5.1%.

Individual entrepreneurs (IP) have a slightly different system.

The entrepreneur is obliged to contribute funds to the pension fund and health insurance fund.

Contributions to insurance funds are optional and voluntary. All these contributions from an individual entrepreneur are directly proportional to the minimum wage ().

Thus, contributions to the Pension Fund will be 26% of the minimum wage for the year: 12 * 26% * minimum wage. Contributions to the health insurance fund are calculated in a similar way, only taking into account the rate of 5.1%.

All contributions of an individual entrepreneur also depend on his annual income. If it exceeds the threshold of three hundred thousand rubles, then one percent of the amount that exceeds the said limit is added to all deductions.

But the size of contributions also has a certain limit. Thus, the maximum amount of contributions to the Pension Fund in 2016 is just under 155,000 rubles.

The social tax rate may vary depending on the amount of assessments. That is, it can be reduced when a certain limit is reached.

This limit changes annually. 2019 was no exception. These UST rates have changed; they are different for contributions to the pension fund and social insurance fund.

Pension fund: for accruals of less than 796 thousand rubles, the UST rate is 22%, for accruals of more than 796 thousand rubles, the UST rate is reduced to 10%.

Social Insurance Fund: for accruals of less than 718 rubles, the rate is 2.9%, more than 718 thousand rubles - 0%.

You can learn about the return of the single social tax from the video.

Unified social tax: latest news, changes in 2020

In accordance with the country's budget law and changes in 2020, certain amendments are taking place related to the payment of unified social tax:

1. 1. The number of enterprises entitled to electronic reporting has been increased.
   2. When deducting contributions for the unified social tax, it is now prohibited to round amounts in any direction.

1. 1. New clauses have been added to the regulations relating to taxation.
      The maximum rate for accrual of payments to the Pension Fund (PFR) is fixed by law. There are no such restrictions yet for the health insurance fund.
   2. There are changes related to insurance contributions upon dismissal of an employee.
      Now only amounts that are less than three average monthly earnings, as well as payments for travel expenses, are not subject to insurance premiums. But the latter expenses must be documented.
   3. Those employers who employ persons who are foreign citizens into their organizations are now required to pay.
      The only exception is the attraction of high-class specialists from abroad.
   4. In the event of any problems or force majeure situations, it is now quite possible to declare a deferment of payments for the unified social tax or their installment plan.
      This is possible in the event of an unreasonable delay in financing, for seasonal enterprises and in circumstances beyond the control of the employer - force majeure (man-made disasters, natural disasters, military operations, etc.). The issue of deferment or installment payments is resolved after submitting an application in the established form to the appropriate organization (social insurance fund, health insurance fund or pension fund).
      And there a certain decision will be made.

1. Changes have been made that are related to inspections of the organization by supervisory enterprises.
   The inspection period may be increased from four months to six months if there are serious grounds for this. Such grounds include the following: documented facts of violations that require urgent verification and the adoption of urgent measures; inspection of enterprises with branches located in different regions of the Russian Federation; absence of documents required during verification or their inaccuracy; lack of insurance payments on time; delay in verification due to force majeure circumstances.

Such changes are always adopted by the legislature at the end of the financial year in order to plan financial work for the following year (accounting period).

The government is discussing the possibility of “reanimating” the single social tax (UST), which was abolished in 2010. The main reason why this initiative arose is the crisis state of the economy and the need to increase budget revenues. The return of the unified social tax is considered as an anti-crisis measure that will help cope with the budget deficit. According to preliminary estimates, The unified social tax will be in force again from 2017.

The issue of switching from the insurance premium system back to the unified social tax is very controversial. Opponents of the initiative say such a change is unlikely to have a significant impact on the budget. According to a number of State Duma deputies, the main source of replenishing budget revenues should be production, and not contributions from citizens.

However, the government does not abandon the idea of ​​bringing the unified social tax back to life. It is assumed that if this initiative comes into force, the tax rate will be set at the level of the current insurance premium rate.

Why do you need a UST refund?

After the collapse in oil prices, the issue of finding ways to increase revenue became especially acute. State Duma deputies began to actively develop initiatives that would ensure an influx of funds into the budget. Among the proposed innovations are the abolition of the current system of insurance contributions and the return of the unified social tax.

It is worth noting that previously the UST functioned in Russia until 2010, when they decided to abolish it, replacing it with contributions to the Pension Fund (PF), the Social Insurance Fund (FSS) and the Compulsory Health Insurance Fund (MHIF). However, now the government is inclined to think that the funds allocated to these funds need to be consolidated into a single stream.

For this purpose, a return to the unified social tax is optimal, the introduction of which, according to preliminary estimates, will allow the Federal tax service(Federal Tax Service) control cash flow, the volume of which could be about 5.9 trillion rubles.

Points for and against"

The authors of the initiative defend the return of the unified social tax, arguing that it is necessary to attract additional funds to the budget for the implementation of anti-crisis measures. In addition, against the backdrop of talk about the possible elimination of the funded part of the pension, the deputies call the introduction of the Unified Social Tax logical and natural.

However, there are many more opponents to the idea of ​​“reanimating” this tax. Thus, Deputy Speaker of the State Duma Andrei Isaev states that the return of the unified social tax will not only not bring the desired result, but will also create new problems. The main disadvantage of the Unified Social Tax, according to Isaev, is its addresslessness. With a system of social contributions, citizens know where their money is going and are interested in paying contributions, because this guarantees them.

The UST, in turn, does not answer the question of citizens about what exactly they pay their money for, since the tax goes into a single “pot” from which the state can take funds to implement those measures that it considers necessary. This could undermine public confidence in government agencies, not to mention the fact that constant changes in the tax collection system create doubts about its “transparency”.

The State Duma Committee on Budget and Taxes also does not support the return of the unified social tax. The department believes that the introduction of this initiative will not be able to radically influence the current situation, and compared the transition to the unified social tax with “shifting money from three bags into one.”

Some experts express the opinion that the emergence of the issue of returning the unified social tax is a consequence of interdepartmental struggle, which has nothing to do with anti-crisis measures.

Analysts emphasize that the return of this tax may create additional difficulties in the form of the need to expand the staff of regulatory authorities and quite large costs for implementing the initiative. Thus, the feasibility of introducing the unified social tax raises many doubts.

Expert opinion

Most experts agree that the return of the unified social tax is a kind of “cosmetic” measure that creates the illusion of reform, but in reality only provides for the redistribution of resources. This may allow to increase the budget revenue to some extent, but it will not solve the existing problems.

The country needs a radical transformation of the economy, which will make it possible to reduce dependence economic growth on the state of oil prices. To do this, it is necessary to identify industries that can become the basis of competitiveness and stimulate their development.

To overcome the crisis, it is also necessary to ease government pressure on business. Entrepreneurship is one of the main engines of economic growth, therefore, in the current crisis conditions, it is especially important to give it as much as possible. more possibilities for development. Recently decision government ban on inspections of small businesses is an important step in this direction, but it is not enough.

The Kremlin understands that the return of the unified social tax in 2017 could lead to a worsening of the current situation, so it is not included in the anti-crisis plan. This initiative is quite controversial and faces sharp criticism from both government representatives and the population. Thus, it is at least premature to talk about an unambiguous return of the unified social tax.