Unified social tax EU from the year. The deputies criticized the unified social tax. How is the UST rate calculated for employers

In 2016, it became known that insurance premiums would be replaced by a new unified insurance fee. In fact, the country was supposed to return to paying the unified social tax (UST), which accountants said goodbye to seven years ago. Ultimately, the government decided not to change the name of the payment. As before, policyholders calculate insurance premiums, but pay them to the federal tax service. There is one exception: as before the change of the administrator of contributions, contributions from industrial accidents must be paid to the FSS.

For simplicity, many accountants among their colleagues refer to insurance premiums as UST. In this article, we will also use this concept. But it is worth remembering that the Tax Code of the Russian Federation does not contain such a term.

Contribution rates in 2019 (table)

Insurance premiums in 2019 include four types of premiums:

• in case of motherhood and illness;
• medical;
• pension;
• for trauma.

The general premium rate in 2019 is 30% plus the accident insurance premium rate (a variable value and depends on the danger of production). Tariffs in 2019 directly depend on the maximum value of the base for calculating insurance premiums. The tariff rates for the predominant mass of payers (Article 425 of the Tax Code of the Russian Federation) are given in the table.

TableRates

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Where to submit reports

In 2019, contributions must be reported to the Federal Tax Service and the FSS.

In addition to this calculation, policyholders need to submit form 4-FSS. Since 2017, the form has become more simplified and contains figures only for "traumatic" contributions. The paper version of the form must be submitted by the 20th, and the electronic version by the 25th of the month following the reporting period.

Calculation example

The payroll fund of KGB LLC in February 2019 amounted to 358,378 rubles. None of the employees' payments went beyond the legal limit. LLC "KGB" has no benefits. At a rate of 0.3% LLC "KGB" pays "traumatic" fees.

The accountant of KGB LLC calculated the contributions and received the following values:

OPS \u003d 358,378 x 22% \u003d 78,843.16 rubles

CHI = 358,378 x 5.1% = 18,277.28 rubles

OSS \u003d 358,378 x 2.9% \u003d 10,392.96 rubles

Injury contributions = 358,378 x 0.3% = 1,075.13 rubles.

In total, KGB LLC will transfer contributions to the Federal Tax Service for various CBCs in the amount of 107,513.40 rubles (78,843.16 + 18,277.28 + 10,392.96). You need to send 1,075.13 rubles to the FSS.

Despite the transfer of insurance premiums from next year to the tax service, no special changes are expected in the procedure for calculating them. On January 1, 2017, Chapter 34 of the Tax Code begins to work, which left the rates of insurance premiums unchanged in the new year.

Insurance premium rates in 2017 - table

As in 2016, will be equal to 30% of the total amount of the basic rate of insurance premiums. Reduced (preferential) contribution rates continue to be used for certain categories of payers. All current rates for calculating insurance premiums, both basic and reduced, in accordance with Chapter 34 of the Tax Code of the Russian Federation, we have collected in the form of tables:

Insurance premiums for 2017 - rates

Reduced premium rates in 2017

About seven years ago, the unified social tax (UST) was replaced by other social payments, in particular, contributions to insurance funds. Since 2017, the Government of the Russian Federation intends to return the UST in order to ensure the guaranteed fulfillment of all social obligations to the population.

So, let's figure out why UST is needed, how to calculate it and who is obliged to transfer funds, as well as how this event is controlled.

As we have already noted, legally this type of tax liability has not existed for about seven years, however, in fact, all transferred contributions to insurance funds are UST:

The purpose of the UST is that with the help of these contributions, the company will be able to guarantee its employees all social rights, namely: pension benefits, temporary disability benefits, payments of a different nature as part of the provision of social support. In particular, it is from this source that the funds necessary for the provision of free assistance in medical institutions will be paid.

In addition to the main changes, for the UST in the form of insurance premiums, several more amendments were made this year related to the payment of accruals:

• when calculating UST contributions, it is prohibited to round in any direction;
• introduced the concept of the maximum indicator for calculating the contribution to the Pension Fund;
• it is forbidden to collect insurance premiums from the severance pay of dismissed employees, which is less than three months, as well as from travel expenses, if all expenses are documented;
• payments will also be accrued for foreign citizens with whom the employer has an employment contract.

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Who is required to pay UST

All citizens with official employment automatically assume the obligation to pay UST. Two large groups can be distinguished:

• individual entrepreneurs engaged in private practice - is obliged to make deductions from all types of income, after taking into account expenses;
• individuals who do not belong to the group of individual entrepreneurs, but make payments in favor of other citizens. The object of taxation is the entire amount of payments that were made by individuals under employment contracts and GPC agreements.

Schematically, the transfer of funds will be carried out as follows:

All oversight activities will have serious consequences and the duration of the inspections can be from 4 to 6 months. The basis for the audit may be:

• the presence of regular violations that need urgent verification and special measures. All violations must be recorded and documented;
• if violations are revealed in the branches of the taxpayer;
• there are inaccuracies in the documents or the taxpayer cannot provide the requested information;
• insurance premiums are transferred late.

If transfers cannot be made due to force majeure circumstances, then the taxpayer in this case can contact the IFTS and ask for a deferral or installment plan for the payment of UST.

How to calculate ESN

UST rates in 2017 will remain the same as before. The overall figure will consist of the following contributions:

• contributions to the PFR - 22%;
• deductions to the FFOMS - 5.1%;
• FSS - 2.9%.

The maximum possible contribution base for the current year is:

• to the Pension Fund - 876,000 rubles. The rate can be reduced if the indicator has reached the established limit;
• in the FSS - 755,000 rubles. When this indicator is reached, the rate will be equal to zero.

If the size of the fund for accruals in the Pension Fund exceeds the limit, then the tariff will be reduced to 10%. Unified social tax in 2017 rate:

For IP, the calculation procedure is somewhat different:

1. They are not required to transfer contributions to insurance funds, except for the mandatory PFR and FFOMS;
2. For calculations, such an indicator as the minimum wage is used;
3. If the IP income for the year exceeds 300,000 rubles, then 1% of the amount exceeding the established limit is added to all accruals.

The formula for calculating charges is as follows:

• 12 * 5.1% * minimum wage - the amount of the contribution to the FFOMS;
• 12 * 26% * minimum wage - the amount of the contribution to the PFR.

Example of UST calculation

The following situation can be cited as an example of calculating the UST:

The company "Globus" paid for the reporting period income in the amount of 1,150,000 rubles. It is necessary to calculate the UST, the amount of insurance premiums.

To determine the amount of UST contributions, you must perform the following calculations:

1. 718,000 * 2.9% = 20,822 rubles - the amount of social contributions within the established limit of 718 thousand rubles;
2. 796,000 * 22% + ((1,150,000 - 796,000) * 10%) \u003d 175,120 + 35400 \u003d 210,520 rubles. – the pension amount payable, taking into account the excess of the limit;
3. 1,150,000 * 5.1% \u003d 58,650 rubles. - medical payments.

In total, the total amount of UST payable is: 20,822+ 210,520 + 58,650 = 289,992 rubles.

From the PFR and the FSS, the administration of social payments will be transferred to the tax authorities. This is not the first time that this has happened: before 2010, the tax authorities were already collecting a single social tax, something similar will happen this time. What will be now contributions for social needs, their rate will increase or not, we will consider further.

Insurance premiums or a new tax?

Law No. 212-FZ of July 24, 2009 will soon cease to have effect. It was adopted specifically to regulate the collection of insurance premiums by extrabudgetary funds, but the collection of premiums turned out to be lower than expected. As a result, the following events took place.

Back in February 2016, in a letter from the tax service of the Russian Federation dated February 2, 2016 No. BS-4-11 / 1539, it was said that the Federal Tax Service wants to introduce a single social contribution. A little earlier, Decree of the President of the Russian Federation No. 13 of January 15, 2016 was issued, dedicated to strengthening the payment discipline for insurance premiums, which accelerated the return of control over contributions to the tax authorities. As a result, a new chapter appeared in the Tax Code of the Russian Federation, meaning the return of the powers of the Federal Tax Service in terms of administering insurance payments, previously controlled by the funds, and their idea to introduce a single social insurance contribution (ESS) still did not pass.

So, from January 1, control over insurance premiums passes into the hands of the tax authorities: these are pension contributions, medical insurance contributions, social insurance payments. Contributions for "injuries" remain under the jurisdiction of the FSS. The provisions of the Tax Code of the Russian Federation on the filing by tax authorities of claims for the payment of fees, taxes, penalties and their collection will now also apply to payers of insurance premiums (letter of the Ministry of Finance of the Russian Federation of October 21, 2016 No. 03-02-08 / 61943).

Social taxes in 2017 - rates

Despite the fact that in 2017 insurance premiums will be regulated by the new chapter of the Tax Code, there are practically no special innovations in it - almost all articles of chapter 34 repeat the provisions of Law No. 212-FZ. The rates of insurance premiums have remained unchanged since 2016, since the idea of ​​a single insurance premium-2017 has not been implemented. Employers should be guided by Article 426 of the Tax Code of the Russian Federation, which sets the following rates for 2017-2018:

• 22% - for pension insurance; the rate is applied until the maximum base of payments to the employee is exceeded;
• 10% - for pension insurance; the rate is applied if the marginal base is exceeded from the beginning of the year;
• 2.9% - social insurance in case of disability and maternity; the rate is applied until the marginal base is exceeded;
• if payments to an employee have exceeded the limit of the allowable base, social insurance contributions are no longer accrued until the end of the year;
• 5.1% - compulsory medical insurance, the maximum base for it has not been established.

As for the size of the maximum base limits for calculating "pension" contributions and social insurance contributions, from January 1, 2017 it increases, in accordance with the Decree of the Government of the Russian Federation dated November 29, 2016 No. 1255:

• for social insurance, the marginal base is indexed, taking into account the growth of the average salary in the country, by 1.051 times and will amount to 755,000 rubles. for each individual;
• for pension contributions, taking into account 12 times the average earnings, and a multiplying factor of 1.9 (clause 5 of article 421 of the Tax Code of the Russian Federation), the marginal base will be 8,760,00 rubles. for each individual.

For individual entrepreneurs and self-employed persons who pay insurance premiums in fixed amounts, everything also remains the same. Fixed amounts will still be paid separately, and not as a single premium. The amount of contributions “for oneself” depends on what the minimum wage will be on January 1. Today it is known that the “minimum salary” in 2017 will change only from July 1 and increase to 7800 rubles, and as of January 1, 2017 it remains at the level of 2016 - 7500 rubles, it must be assumed that fixed income will be calculated from this amount of IP insurance premiums for yourself.

The rates for these contributions also do not change:

• 26% - for pension insurance with an income of no more than 300,000 rubles;
• 1% - additional "pension contribution" from income exceeding 300,000 rubles;
• 5.1% - for compulsory medical insurance.

The total amount of fixed contributions, with a minimum wage as of January 1, 2017, equal to 7,500 rubles, in relation to 2016, of course, will increase:

• "pension" contribution - 23,400 rubles. (instead of RUB 19,356.48 in 2016); in this case, the maximum amount payable, taking into account the fixed and additional contributions, will be 187,200 rubles. (in 2016 154,851.84 rubles);
• contribution for compulsory medical insurance - 4590 rubles. (instead of 3796.85 rubles in 2016).

As a result, the total amount of fixed contributions compared to 2016 will increase by 4836.67 rubles. and will amount to 27,990 rubles. (in 2016, you need to transfer 23,153.33 rubles “for yourself”).

In chapter 34 of the Tax Code of the Russian Federation, the provisions on reduced rates of insurance premiums are preserved in the same form (Article 427 of the Tax Code of the Russian Federation). The innovation here awaits only “simplifiers”: when conducting privileged activities, the share of which in total income is from 70%, a reduced tariff for calculating insurance premiums can be applied until the annual income reaches 79 million rubles. For those who have exceeded this limit, contributions will be recalculated from the beginning of the year at the usual rates.

Payers of "reduced" contributions will not change: these are the "simplifiers" mentioned above, organizations on the simplified tax system from the sphere of social services, education, healthcare, culture and art, mass sports, scientific research, as well as charitable organizations, pharmacies and individual entrepreneurs, pharmacists on UTII and individual entrepreneurs working on some types of patent. They have a 20% rate.

At a general rate of 14%, insurance premiums are paid by organizations participating in the Skolkovo project, working in the field of IT technologies, introducing the results of intellectual activity, and also conducting tourism activities in special economic zones.

7.6% - tariff for residents of the port of Vladivostok, territories of advanced social and economic development and participants in the SEZ in Crimea and Sevastopol.

Additional tariffs will still be applied to workers who work in hazardous conditions (Article 428 of the Tax Code of the Russian Federation). Their size (from 2% to 9%) depends on the type of work performed, as well as on the subclass of labor conditions established by special certification.

Thus, in 2017, we will not have a single social insurance premium, but insurance premiums in the same breakdown, albeit with a new single administrator - the Federal Tax Service of Russia. Remains the same order of calculation and the same tariffs. And the main innovations that will affect payers are:

• increasing the marginal base for calculating insurance premiums for employees;
• increase in the minimum wage, which will affect the amount of fixed contributions;
• change in payment details for payment, including CCC, due to a change in the administrator;
• a new reporting form for insurance premiums, which is to be submitted quarterly to the IFTS, starting from the report for the 1st quarter of 2017. The deadline for its submission is the 30th day of the month following the quarter (clause 7 of article 431 of the Tax Code of the Russian Federation).

Recall that in 2017, insurance premiums for "injuries" should be transferred, as before, to the FSS, and the 4-FSS report must be submitted there in the new form. The FIU will monthly submit the previous report in the SZV-M form and a new annual report on the length of service of employees.

From January 1, 2017, the Government plans to return the unified social tax (UST) canceled in 2010. UST will replace insurance premiums. The Federal Tax Service will administer the new old tax. 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 UST. Until the amendments are approved, we suggest that you familiarize yourself with the canceled chapter 24 of the Tax Code “Unified Social Tax”. The new UST, apparently, will not differ significantly from the old one

Our sources in the Federal Tax Service and the Ministry of Finance confirmed that the likelihood of introducing the UST 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 shall calculate and pay tax on each basis.

Article 236. Object of taxation

1. The object of taxation for the taxpayers specified in paragraphs two and three of subparagraph 1 of paragraph 1 of Article 235 of this Code are payments and other remuneration accrued by taxpayers in favor of individuals under labor and civil law contracts, the subject of which is the performance of work, the provision of services (with the exception of remuneration 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 the taxpayers specified in the fourth paragraph of subparagraph 1 of paragraph 1 of Article 235 of this Code is recognized as payments and other remuneration under labor and civil law contracts, the subject of which is the performance of work, the provision of services, paid by taxpayers in favor of individuals.

The object of taxation does not include payments made under civil law contracts, the subject of which is the transfer of ownership or other real rights to property (property rights), as well as contracts related to the transfer of property (property rights) for use.

For the taxpayers specified in subparagraph 1 of paragraph 1 of Article 235 of this Code, payments accrued in favor of individuals who are foreign citizens and stateless persons under labor contracts concluded with a Russian organization through its separate subdivisions 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 law contracts, the subject of which is the performance of work, the provision of services.

2. The object of taxation for the taxpayers specified in subparagraph 2 of paragraph 1 of Article 235 of this Code shall be income from entrepreneurial or other professional activities, net of expenses associated with their extraction.

For taxpayers - heads of peasant (private) farms, the income of these farms excludes actually incurred by the indicated farms and documented expenses related to the management of peasant (private) farms.

3. The payments and remuneration 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 corporate taxpayers, such payments are not classified as expenses that reduce the tax base for 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 activity at all, that is, you do not submit the above information to the fund, then the FSS will set a tariff for you based on the type of your activity that has the highest occupational risk class. That is, the maximum tariff will be set for you based on those types of activities for OKVED that are assigned to you and are contained in the Unified State Register of Legal Entities (clause 5 of the Confirmation Procedure).

Article 237. Tax base

1. The tax base of the 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 by paragraph 1 of Article 236 of this Code, accrued by taxpayers for the tax period in favor of individuals.

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

The tax base of the 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 remunerations provided for in paragraph two of paragraph 1 of Article 236 of this Code for the tax period in favor of individuals.

2. The 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 after the end of each month on an accrual basis.

3. The tax base of the taxpayers referred to in subparagraph 2 of paragraph 1 of Article 235 of this Code is determined as the amount of income received by such taxpayers during the tax period both in cash and in kind from entrepreneurial or other professional activities, net of expenses associated with extracting them. At the same time, the composition of expenses accepted for deduction for the purposes of taxation by this group of taxpayers is determined in the manner similar to the procedure for determining the composition of expenses established for profit taxpayers 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 (works, services) are taken into account as the cost of these goods (works, 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.

At the same time, the cost of goods (works, services) includes the corresponding amount of value added tax, and for excisable goods, the corresponding amount of excises.

5. The amount of remuneration taken into account when determining the tax base in the part relating to the author's contract is determined in accordance with Article 210 of this Code, taking into account the costs 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 of the constituent entities of the Russian Federation, decisions of representative bodies of local self-government, including benefits for temporary disability, benefits for caring for a sick child, unemployment benefits, pregnancy and childbirth benefits;

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

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

free provision of housing and communal services, food and products, fuel or appropriate monetary compensation;

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

payment for the cost of meals, sports equipment, equipment, sports and dress uniforms received by athletes and employees of 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 the costs of raising the professional level of employees.

reimbursement of other expenses, including expenses for professional development of employees;

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

employment of employees dismissed in connection with the implementation of measures to reduce the number or staff, reorganization or liquidation of the organization;

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

The 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 ten of subparagraph 2 of paragraph 1 of Article 238 of this document regarding the establishment of per diem norms used for tax purposes by the unified social tax.

When a 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 and from the destination, fees for airport services, commission fees, expenses for travel to the airport or train station at the points of departure, destination or transfers, for baggage transportation, expenses for renting a dwelling, expenses for paying for communication services, fees for issuing (receipt) and registering an official foreign passport , fees for the issuance (receipt) of visas, as well as the costs of exchanging cash currency or a check in a bank for cash foreign currency. In case of failure to submit documents confirming the payment of expenses for renting a dwelling, 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 in the power or administrative subordination of the organization, as well as members of the board of directors or any similar body of the company arriving to attend a meeting of the board of directors, board or other similar body of this company;

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

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

family members of the deceased employee or the employee in connection with the death of a member (members) of his family;

employees (parents, adoptive parents, guardians) at birth (adoption (adoption) of a child, 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 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 (individual) farm, received from the production and sale of agricultural products, as well as from the production of agricultural products, their processing and sale - within five years from the year of registration of the farm.

6) income (with the exception of wages of employees) received by members of duly registered tribal and family communities of the small peoples of the North from the sale of products obtained as a result of their traditional types of trade;

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

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

9) the cost of travel of 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 areas equivalent to them, in accordance with applicable law, labor agreements (contracts) and (or) collective agreements ;

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

10) amounts paid to individuals by election commissions, referendum commissions, as well as from the funds of election funds of candidates for the position of the President of the Russian Federation, candidates for deputies of the 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 constituent entity of the Russian Federation and directly elected by citizens, candidates for deputies of the representative body of the municipality, candidates for the position of head of the municipality, for another position provided for by the charter of the municipality and replaced through direct elections, electoral funds of electoral associations, electoral funds of regional branches of political parties that are not electoral associations from the funds of the referendum funds of the initiative group for holding a referendum of the Russian Federation and, 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;

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 in personal permanent use;

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

15) amounts of material assistance paid to individuals from budget sources by organizations financed from budget funds, not exceeding 3,000 rubles per individual for a 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) the 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 the 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 the disabled (including those created as unions of public organizations of the disabled), among whose members the disabled and their legal representatives make up at least 80 percent, their regional and local branches;

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

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

The benefits specified in this subparagraph 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 the disabled;

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

Article 240. Tax and reporting periods

The tax period is a calendar year.

The first quarter, six months and nine months of a calendar year are recognized as tax reporting periods.

Article 241. Tax rates

1. For the 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 that have the status of a resident of a technology-innovative special economic zone and make payments to individuals working in the territory of a technology-innovative special economic zone special economic zone, agricultural producers that meet the criteria specified in paragraph 2 of Article 346.2 of this Code, organizations of folk art crafts and tribal, family communities of indigenous peoples of the North engaged in traditional sectors of management, as well as taxpaying organizations operating in the field of information technology and paying tax at the tax rates established by paragraph 6 of this article, the following tax rates apply:

For taxpayers - agricultural producers that meet the criteria specified in paragraph 2 of Article 346.2 of this Code, organizations of folk art crafts and tribal, family communities of indigenous peoples of the North, engaged in traditional sectors of management, the following tax rates are applied:

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

3. For the 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 shall apply:

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 technologies, with the exception of taxpayers having the status of a resident of a technology-innovative special economic zone, the following tax rates are applied:

7. Russian organizations engaged in the development and implementation of computer programs, databases on a tangible medium or in electronic form through communication channels, regardless of the type of contract and (or) providing services (performing work) on the development, adaptation and modification of computer programs, databases (software and information products of computer technology), installation, testing and maintenance of computer programs, databases.

8. The organizations referred to in paragraph 7 of this article shall pay tax at the tax rates established by paragraph 6 of this article, provided that they fulfill the following conditions, unless otherwise established by this paragraph:

share of income from the sale of copies of computer programs, databases, the 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 (works) for the installation, testing and maintenance of these computer programs, databases based on the results of nine months of the year preceding the year the organization switches to paying tax at the tax rates established by paragraph 6 of this article, is 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 the nine months of the year preceding the year the organization transitions to paying tax at the tax rates established by paragraph 6 of this article is at least 50 people.

Newly created organizations shall pay tax at the tax rates established by paragraph 6 of this article, provided that they fulfill 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, the 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 (works) for the installation, testing and maintenance of these computer programs, databases based on the results 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 of 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 organization's tax records 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 the buyer's activity is defined as the place of actual presence of the buyer in the territory of a foreign state on the basis of state registration of the organization, and in its absence - on the basis of the place indicated in the organization's constituent documents, 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 (works) and property rights provided for in this paragraph were acquired through this permanent establishment, the place of residence of an individual.

Documents confirming the receipt of income from buyers - foreign persons are an agreement (copy of the agreement) concluded with a foreign person, and documents confirming the fact of the provision of services (performance of work), or a customs declaration (its copy) with marks of the Russian customs authority that carried out the release goods in the customs regime of export, and the Russian customs authority, in the region of activity of which the checkpoint is located, through which the goods were exported outside the customs territory of the Russian Federation.

If, following the results 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 deprivation of its state accreditation, such an organization is deprived of the right to apply the conditions established by paragraph 6 of this article. tax rates.

Article 242

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

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

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

the day of actual receipt of the relevant income - for income from entrepreneurial or other professional activities, as well as other income related to this activity. At the same time, the day of actual receipt of income by lawyers exercising professional activities in bar associations, law offices or legal consultation offices is recognized as the day of payment of income by the relevant lawyer education, including the day of transfer of income to lawyers' bank accounts.

Article 243

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

2. The amount of tax payable to the Social Insurance Fund of the Russian Federation shall be 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 premiums (advance payments on insurance premium) accrued by them for the same period for compulsory pension insurance (tax deduction) within such amounts calculated on the basis of from the rates of insurance premiums provided for by the Federal Law of December 15, 2001 N 167-FZ "On Compulsory Pension Insurance in the Russian Federation". At the same time, 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 following the results of each calendar month, taxpayers shall calculate monthly advance tax payments based on the amount of payments and other remuneration accrued (carried out - for taxpayers - individuals) from the beginning of the tax period to the end of the corresponding calendar month , and tax rates. The amount of the monthly advance tax payment to be paid 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 time period established for submitting tax calculation.

From the refusal to accept for consideration a request for verification of the constitutionality of the fourth paragraph of paragraph 3 of Article 243, see Definition 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 of the insurance premium actually paid 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 the advance payments were paid. tax payments.

Data on the amounts of calculated and paid advance payments, data on the amount of the tax deduction used by the taxpayer, as well as on the amounts of insurance premiums actually paid for the same period, the taxpayer reflects in the calculation submitted no later than the 20th day of the month following the reporting period, to the tax authority in 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 is payable no later than 15 calendar days from the date set for filing a tax return for the tax period, or credited against future tax payments or return to the taxpayer in the manner prescribed by Article 78 of this Code. If, following the results of the tax period, the amount of insurance premiums for compulsory pension insurance actually paid for this period (advance payments for insurance premiums for mandatory 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 of tax deductions for each individual in whose favor payments were made.

The amount of tax (advance tax payments) to be transferred to the federal budget and the corresponding state off-budget funds is determined in full rubles. The amount of tax (the amount of advance tax payments) less than 50 kopecks is discarded, and the amount of 50 kopecks and more is rounded up to the full ruble.

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

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

2) used to pay 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 accordance with the established procedure for sanatorium-and-spa 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, the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds.

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. A copy of the tax return with a mark of the tax authority or other document confirming the submission of the declaration to the tax authority, the taxpayer, no later than July 1 of the year following the expired tax period, submits to the territorial authority of the Pension Fund of the Russian Federation.

Tax authorities are obliged to submit to the bodies of the Pension Fund of the Russian Federation copies of taxpayers' payment orders for the payment of tax, as well as other information necessary for the implementation by the bodies of the Pension Fund of the Russian Federation of compulsory pension insurance, including information constituting a tax secret. Taxpayers acting as policyholders under 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 respect of insured persons.

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) records.

8. Separate subdivisions that have a separate balance sheet, current account and accrue payments and other remuneration in favor of individuals, fulfill the obligations of the organization to pay tax (advance tax payments), as well as the obligation to submit 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 a separate subdivision is determined on the basis of the value of the tax base relating to this separate subdivision.

The amount of tax payable at the location of the organization, which includes separate subdivisions, 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 of the separate subdivisions of the organization.

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

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

9. In the event of termination of activity as an individual entrepreneur before the end of the tax period, taxpayers are obliged, within five days from the date of filing with the registration authority of an application for the termination of this activity, 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 said 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 shall 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

1. Calculation of the amounts of advance payments payable during the tax period by the taxpayers specified in subparagraph 2 of paragraph 1 of Article 235 of this Code is carried out by the tax authority based on the tax base of this taxpayer for the previous tax period and the rates indicated 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 start 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 for 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 amount of advance payments for the current tax period is made 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 event of a significant (more than 50 per cent) increase in income in the tax period, the taxpayer is obliged (and in the event of a significant decrease in income - has the right) to submit an updated declaration within a month after the establishment of this circumstance, indicating the amounts of expected income for the current tax period. In this case, the tax authority shall recalculate advance tax payments for the current tax period according to the late payment deadlines no later than five days from the date of submission of the revised declaration. The difference received as a result of such recalculation is subject to payment within the terms 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 of 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 next year in the amount of one fourth of the annual amount of advance payments.

5. Calculation of the tax at the end 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 amount of tax is calculated by the taxpayer separately for 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 is payable no later than July 15 of the year following the tax period, or offset against future tax payments or refunded 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 lawyer offices, are carried out by bar associations, lawyer bureaus and legal consultation offices 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 lawyers' offices, for the past tax period, bar associations, lawyer bureaus, legal consultation offices shall be submitted to the tax authorities no later than March 30 of the following year in the form approved by the Ministry of Finance of the Russian Federation.

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

7. The taxpayers specified in subparagraph 2 of paragraph 1 of Article 235 of this Code shall submit a tax declaration 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 a bar association, law office or legal advice office on the amounts of tax paid for them for the expired tax period in the form approved by the federal executive body authorized to control and supervise taxes and fees.

8. In the event of termination of activity as an individual entrepreneur before the end of the tax period, taxpayers are obliged, within five days from the date of filing with the registration authority of an application for the termination of this activity, to submit to the tax authority a tax declaration for the period from the beginning of the tax period to the day of filing the said 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 the adoption of the relevant decision by the authorized body, to submit to the tax authority a tax declaration 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 in private practice, inclusive.

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

Article 245

On the refusal to accept for consideration a complaint about declaring paragraph 1 of Article 245 as not in conformity with the Constitution of the Russian Federation, see the ruling of the Constitutional Court of the Russian Federation of 07.02.2003 N 65-O.

1. The taxpayers specified in subparagraph 2 of paragraph 1 of Article 235 of this Code do not calculate and pay tax in part of 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 executive bodies in which military servicemen perform military service, federal executive bodies authorized in the field of internal affairs, migration, execution of punishments, courier communications, customs cases, control over the circulation of narcotic drugs and psychotropic substances, the State Fire Service of the Ministry of the Russian Federation for Civil Defense, Emergency Situations and Elimination of Consequences of Natural Disasters, military courts, the Judicial Department under the Supreme Court of the Russian Federation, the Military Collegium of the Supreme Court of the Russian Federation in terms of amounts 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 R of the Russian Federation for Civil Defense, Emergency Situations and Elimination of Consequences of Natural Disasters, by employees of the penitentiary system, the customs system of the Russian Federation and the authorities for controlling the circulation of narcotic drugs and psychotropic substances, who have special ranks, in connection with the performance of military duties and equated to service in accordance with the legislation of the Russian Federation.

3. Not included in the tax base for calculating the tax payable to the federal budget, the amount of salaries of prosecutors and investigators, as well as judges of federal courts and justices of the peace of constituent entities of the Russian Federation.