USN preferential activities for the year. How to apply preferential rates when sleeping
The simplified taxation system can be applied in two versions. These are the simplified tax system - “income” and the simplified tax system – “income minus expenses”. In the first case, the tax rate is standard and for all categories of taxpayers is 6%. Under the simplified tax system, which allows you to take into account expenses to reduce the tax base, according to general rules the rate is 15%.
But regions can independently reduce tax rate and set it in the range from 5 to 15%. Typically, such benefits are established in relation to individual species activities. The purpose of providing benefits is to develop certain business segments and increase their attractiveness for the investment environment. Usually these are socially significant and production areas. At the same time, regional authorities have the right to choose which types of entrepreneurship are considered priority.
Conditions for providing preferential rates under the simplified tax system
The standard conditions for providing benefits are:
- the main type of activity according to OKVED must be included in the preferential list;
- the share of income from this type of activity must be at least 70%.
Regions can additionally set their own conditions for providing benefits. For example, so that the average wages employees was not below the regional minimum. As a rule, it does not correspond to the minimum wage and is an order of magnitude higher than it. There is also often a requirement limiting the number of employees in an LLC or individual entrepreneur; or the condition that the entrepreneur has no hired workers at all. Information about established restrictions for obtaining preferential rates should be sought in regional legislation.
How to confirm your right to preferential rates under the simplified tax system
The general procedure for confirming preferential rates is not prescribed by law. Control over the compliance of rights to benefits is entrusted to the Federal Tax Service.
Reporting provided by the entrepreneur can serve as confirmation of the right to benefits. For example, information and average number, report on 2-NDFL. The Federal Tax Service may additionally request an extract from your current account, or KUDiR. This is necessary to confirm that the preferential type of activity makes up at least 70% of the structure of incoming revenue.
Many accountants have already heard that from November 27, 2017, new preferential activities under the simplified tax system are in effect, which allow you to pay insurance premiums at reduced rates. Preferential types of activities are determined according to OKVED. We present a new list of preferential types of activities, which are in force in connection with the entry into force of Federal Law No. 335-FZ of November 27, 2017.
The right of “simplers” to reduced insurance premium rates
Organizations and individual entrepreneurs using the simplified tax system can apply reduced tariffs if they are engaged in certain types of activities. To do this, two basic conditions must be met:
- income from this type of activity constitutes at least 70 percent of the total amount of all receipts for the reporting period (that is, from the beginning of the year);
- the total amount of income does not exceed 79,000,000 rubles.
This is stated in subparagraph 5 of paragraph 1, subparagraph 3 of paragraph 2, paragraphs 3 and 6 of Article 427 of the Tax Code of the Russian Federation.
New OKVED regulations have been in force since 2017
On January 1, 2017, Rosstandart introduced OKVED2 instead of OKVED1. However, despite the transitional keys, not all old activity codes coincided with the new ones. Because of this, since 2017, not all organizations have been able to apply reduced insurance premium rates.
The Ministry of Finance of Russia, in letter No. 03-15-07/66964 of the Ministry of Finance of Russia dated October 13, 2017, allowed to continue to apply reduced tariffs to those who enjoyed the benefit before 2017. Even the types of activities OKVED1 and OKVED2 do not coincide. However, this state of affairs was rather strange. After all, benefits must be applied on the basis of regulatory legal acts, and not with the permission of officials.
What has changed since November 27, 2017
On November 27, 2017, Federal Law No. 335-FZ dated November 27, 2017 came into force. In this regard, the names of preferential types of activities now coincide with the names of the structural units of OKVED 2. And now there is no need to use transition keys between the classifiers OKVED1 and OKVED2.
The new list of preferential types of activities eliminates the problem of discrepancies between individual codes according to OKVED 1 and OKVED 2. Thus, in particular, it was previously unclear whether organizations and individual entrepreneurs could apply reduced tariffs for the following types of activities:
- activities of travel agencies and tour operators;
- computer equipment management;
- repair of machinery and equipment, repair of electrical equipment.
These types of activities are included in the new list. This means you can definitely apply the benefit!
Amendments from new edition apply for the period starting from January 1, 2017. Therefore, if an organization transferred insurance premiums at the usual rate during 2017, then it is necessary to submit updated calculations of contributions to the Federal Tax Service, as well as applications for offset (refund) of overpaid payments.
New list and new codes
Let's assume that the company's type of activity code begins with the numbers from the left column of the new list of preferential types of activities according to the simplified tax system. If so, you can pay insurance premiums at reduced rates, which means you can apply a reduced rate (subject to other requirements). Here is a table with the new OKVED2, valid from November 27, 2017:
| Code according to OKVED 2 |
Name of the grouping of activities from the list given in the Tax Code |
| 10 | Food production |
| 11.07 | Production soft drinks, production of mineral waters and other drinking water in bottles |
| 13 | Textile production |
| 14 | Clothing production |
| 15 | Production of leather and leather products |
| 16 | Wood processing and production of wood and cork products, except furniture, production of straw products and wicker materials |
| 17 | Production of paper and paper products |
| 20 | Production of chemicals and chemical products |
| 21 | Production of medicines and materials used for medical purposes |
| 22 | Production of rubber and plastic products |
| 23 | Production of other non-metallic mineral products |
| 24.33 | Production of profiles using cold stamping or bending |
| 24.34 | Wire production using cold drawing method |
| 25 | Production of finished metal products, except machinery and equipment |
| 26 | Production of computers, electronic and optical products |
| 27 | Electrical Equipment Manufacturing |
| 28 | Production of machinery and equipment not included in other categories |
| 29 | Production vehicles, trailers and semi-trailers |
| 30 | Manufacture of other vehicles and equipment |
| 31 | Furniture production |
| 32.2 | Production of musical instruments |
| 32.3 | Production of sporting goods |
| 32.4 | Production of games and toys |
| 32.5 | Production of medical instruments and equipment |
| 32.9 | Production of products not included in other groups |
| 33 | Repair and installation of machinery and equipment |
| 37 | Collection and processing waste water |
| 38 | Collection, processing and disposal of waste, processing of secondary raw materials |
| 41 | Construction of buildings |
| 42 | Construction of engineering structures |
| 43 | Specialized construction works |
| 45.2 | Vehicle maintenance and repair |
| 47.73 | Retail trade of medicines in specialized stores (pharmacies) |
| 47.74 | Retail trade of products used for medical purposes, orthopedic products in specialized stores |
| 49 | Activities of land and pipeline transport |
| 50 | Water transport activities |
| 51 | Air and space transport activities |
| 52 | Warehousing and auxiliary transport activities |
| 53 | Postal and courier activities |
| 59.1 | Production of films, videos and television programs |
| 60 | Activities in the field of television and radio broadcasting |
| 61 | Activities in the field of telecommunications |
| 62 | Computer development software, consulting services in the field and other related services |
| 63 | Activities in the area information technology |
| 68.32 | Real estate management on a fee or contract basis |
| 72 | Research and development |
| 75 | Veterinary activities |
| 79 | Activities of travel agencies and other organizations providing services in the field of tourism |
| 81 | Maintenance activities for buildings and grounds |
| 85 | Education |
| 86 | Health activities |
| 87 | Residential care activities |
| 88 | Providing social services without accommodation |
| 90.04 | Activities of cultural and art institutions |
| 91 | Activities of libraries, archives, museums and other cultural facilities |
| 93.11 | Activities of sports facilities |
| 93.12 | Activities of sports clubs |
| 93.13 | Activities of fitness centers |
| 93.19 | Other activities in the field of sports |
| 95 | Repair of computers, personal and household items |
| 96 | Activities providing other personal services |
Tariffs used to calculate and charge contributions for various types compulsory insurance, in 2016, as before, depend primarily on the activities carried out by the payer of contributions and on the tax system that he applies. But there are other factors that influence insurance premium rates:
1. Availability of benefits
According to the law, organizations use general tariffs, but there are also preferential categories that pay insurance premiums at reduced rates.
There are also certain rules, intended to provide benefits when paying contributions for certain employees.
3. Total income employee
Depending on whether the total amount of payments to the employee has reached the maximum base, the rate of insurance premiums also changes.
4. Age of the employee
This indicator is important for contributions to compulsory pension insurance.
By the way, the tariffs for calculating the amounts of contributions are established by laws No. 212-FZ (Article 12, 58-58.3) and No. 167-FZ (Article 22, 33-33.2).
Organizations and individual entrepreneurs that have employees who do not fit into the categories that are entitled to apply reduced contribution rates will charge contributions at the following rates in 2016:
1. In relation to payments the amount of which has not reached the maximum amount:
– 22 percent – for contributions to Pension fund. Moreover, from 2016, the rule regarding the transfer of these contributions comes into force. Thus, they will need to be transferred in one payment, without being distributed among the components of the labor pension (funded and insurance parts). The payment order will need to indicate the BCC corresponding to the transfer of contributions to the insurance part of the pension. These amendments were made to Law No. 167-FZ (Article 22.2) back in 2015;
- 2.9 percent – for contributions to the Fund social insurance;
- 5.1 percent – for contributions to the Compulsory Health Insurance Fund.
2. In relation to payments the amount of which has reached the limit:
- 10 percent – for contributions to the Pension Fund.
Payments exceeding the maximum amount are not subject to other contributions.
Also, no contributions exceeding the maximum amount of payments to employees of payers belonging to preferential categories are not assessed. This norm is enshrined in Law No. 212-FZ (Article 58, 58.1).
Contributions individual entrepreneurs who do not have employees are determined at the general tariff. They calculate contributions depending on the minimum wage. This is also stated in Law No. 212-FZ (Article 14).
For convenience, the table below contains general and preferential rates of insurance premiums established for 2016.
Insurance premium rates in 2016
|
Name of payment |
Basic tariff, % |
Preferential tariff for simplified workers whose type of activity is specified in subparagraph 8 of paragraph 1 of Article 58 of Law No. 212-FZ |
|
Contributions to compulsory pension insurance (transferred to the Pension Fund) |
||
|
Contributions to compulsory social insurance in case of temporary disability and in connection with maternity (transferred to the Social Insurance Fund) |
||
|
Contributions for compulsory health insurance (transferred to the Compulsory Health Insurance Fund) |
||
|
Final rate |
||
|
Contributions from payments exceeding the maximum base (transferred to the Pension Fund) |
As noted above, starting from the 2016 calculation period, the payer of contributions to the Pension Fund does not distribute them among the components of the labor pension. The Pension Fund will now do this independently. In accordance with Art. 33.1 of Federal Law No. 167-FZ, distribution will depend on the pension option, which is determined by the future pensioner independently, and personalized accounting data.
Base limit in 2016
The maximum value of the base for insurance premiums used in 2016 has also undergone changes. Russian Government Decree No. 1265, adopted at the end of November 2015, established the following limits:
- for contributions to the Social Insurance Fund - 718 thousand rubles;
- for contributions to the Pension Fund - 796 thousand rubles.
There are no limits set for contributions to compulsory health insurance.
For organizations and individual entrepreneurs using the simplified taxation system, the following tariffs for payment of insurance premiums apply:
- 22 percent – for contributions to the pension fund;
- 2.9 percent – for contributions to the social insurance fund;
- 5.1 percent – for contributions to the compulsory health insurance fund.
That is, the general tariffs are the same for organizations and individual entrepreneurs, regardless of the tax system used.
If in an organization or individual entrepreneur working on the simplified tax system, payments to employees exceed the maximum base, then only the tariffs for paying contributions to the Compulsory Medical Insurance Fund will remain unchanged. They will need to be calculated, as before, at a rate of 5.1 percent. Contributions to the Pension Fund from the moment the maximum base is exceeded must be calculated based on a rate of 10 percent, and contributions to the Social Insurance Fund will not need to be transferred.
But there is also preferential simplifiers, for which it is provided reduced contribution rate. These legal entities and individual entrepreneurs pay contributions only to the Pension Fund. In this case, the rate for calculating the amount of contributions is 20 percent. If the amount of payments exceeds the established limit, then the payments are no longer subject to pension contributions. Beneficiaries do not need to transfer anything to other funds (FSS and Compulsory Medical Insurance Fund) either before or after the payment amounts exceed certain limits. Such rules are established by Law No. 212-FZ (clause 3.4 of Article 58).
The right to such significant benefits (the general tariff rate is 20 percent, and not 30, like other payers) are organizations and entrepreneurs conducting certain types of activities. All preferential types of activities are specified in Law No. 212-FZ (clause 8, clause 1, article 58), but for convenience, we have collected them in a single table.
| Paragraph of subparagraph 8 | Preferential type of activity | OKVED |
| A | Food production | 15.1 - 15.8 |
| B | Production of mineral waters and other non-alcoholic drinks | 15.98 |
| IN | Textile and clothing production | 17, 18 |
| G | Production of leather, leather goods and footwear | 19 |
| D | Wood processing and production of wood products | 20 |
| E | Chemical production | 24 |
| AND | Production of rubber and plastic products | 25 |
| Z | Manufacture of other non-metallic mineral products | 26 |
| AND | Production of finished metal products | 28 |
| TO | Manufacturing of machinery and equipment | 29 |
| L | Production of electrical equipment, electronic and optical equipment | 30 - 33 |
| M | Production of vehicles and equipment | 34, 35 |
| N | Furniture production | 36.1 |
| ABOUT | Production of sporting goods | 36.4 |
| P | Production of games and toys | 36.5 |
| R | Research and development | 73 |
| WITH | Education | 80 |
| T | Health and social service provision | 85 |
| U | Activities of sports facilities | 92.61 |
| F | Other sports activities | 92.62 |
| X | Processing of secondary raw materials | 37 |
| C | Construction | 45 |
| H | Vehicle maintenance and repair | 50.2 |
| Sh | Disposal of sewage, waste and similar activities | 90 |
| SCH | Auxiliary and additional transport activities (since 2012 - this group has been expanded) | 63 |
| Y | Providing personal services | 93 |
| E | Production of cellulose, wood pulp, paper, cardboard and products made from them | 21 |
| Yu | Production of musical instruments | 36.3 |
| I | Production of various products not included in other groups | 36.6 |
| i.1 | Repair of household products and personal items | 52.7 |
| i.2 | Property Management | 70.32 |
| i.3 | Activities related to the production, distribution and exhibition of films | 92.1 |
| i.4 | Activities of libraries, archives, club-type institutions (except for the activities of clubs) | 92.51 |
| i.5 | Activities of museums and protection of historical sites and buildings | 92.52 |
| i.6 | Activities of botanical gardens, zoos and nature reserves | 92.53 |
| i.7 | Activities related to use computer technology and information technologies, with the exception of organizations and individual entrepreneurs specified in subparagraphs 5 and 6 of paragraph 1 of Article 58 of Law No. 212-FZ | 72 |
| SCH | Transport and communications | 60 - 64 |
| i.8 | Retail trade of pharmaceutical and medical goods, orthopedic products | 52.31, 52.32 |
| i.9 | Production of bent steel profiles | 27.33 |
| i.10 | Steel wire production |
Procedure for calculating insurance premiums
For all insurance contributions (pension, medical and social) a single billing period is established - a calendar year. In this case, the billing period consists of reporting periods, the duration of which is equal to one quarter. The contribution amounts are determined on an accrual basis from the first month of the calendar year.
That is, an accountant or any other responsible person in the organization must monthly separately calculate the amount of contributions that must be transferred to three state funds - the Pension Fund of the Russian Federation, the Compulsory Medical Insurance Fund and the Social Insurance Fund.
In order to calculate the total amount to be transferred, it is necessary to calculate the amount of payment for each employee. Moreover, this must be done separately for each type of contribution. Insurance premium rates are presented in laws No. 212-FZ (Articles 12, 58-58.3) and No. 167-FZ (Articles 22 and 33.1).
For the convenience of keeping records of all payments and the amounts of insurance premiums calculated on them, departments recommend creating a special card for each employee. The Pension Fund and Social Security Fund have even developed a form of card that can be used. These forms can be found respectively in letters No. AD-30-24/691 dated 01/26/2010 and No. 02-03-08/08-56P dated 01/14/2010.
After the amounts for each type of contribution for each employee are calculated, they must be added up. Thus, there should be three total amounts indicating the total amount of transfers to the funds for all employees of the organization. If you add these amounts each month, you can calculate the total amount of accrued contributions as of the current month.
To find out the amount of payment for the current month, use the following formula:
It is this procedure for calculating the amount of payment for the current month that is established in Law No. 212-FZ and is supported by clarifications from the Ministry of Health and Social Development (order No. 908N of November 18, 2009).
Contributions to off-budget funds must be transferred if at least some payments were made to the employee in the month. If there were several such employees, then contributions are paid in total. For each fund, a separate payment order is made, which specifies the amount of contributions for a certain type of insurance.
The deadline for transferring payment is the 15th day of the month following the reporting month. This date is also quite clearly stated in Law No. 212-FZ.
Attention! In 2016, they are valid for transfers of insurance premiums.
Individual entrepreneurs and organizations under the simplified tax system are entitled to a reduced rate of insurance premiums, depending on the type of activity they conduct.
Those who are employed in production and social spheres and are listed in subclause 8 of part 1 of Article 58 of Law No. 212-FZ, they pay insurance contributions only to the Pension Fund of the Russian Federation at a rate of 20%. Contributions are not paid to the Social Insurance Fund and the Federal Compulsory Medical Insurance Fund (clause 3.4 of Article 58 of Law No. 212-FZ).
If a “simplified” beneficiary’s amount of payments in favor of an employee, calculated on an accrual basis from the beginning of the year, exceeds the income limit (in 2016 – 796,000 rubles), insurance premiums are not charged for the amount of such excess.
Please note
In 2017, the maximum amount above which contributions to the Pension Fund are not accrued will be 876,000 rubles.
- producing food products, textiles, shoes, furniture, vehicles and equipment;
- carrying out scientific research and development;
- engaged in the repair of household products and vehicles;
- conducting activities in the field of education, healthcare, construction, provision of social services, transport and communications;
- retailing pharmaceutical, medical and orthopedic products.
Such activity must be the main one, that is, the share of income from the sale of products or services provided must be at least 70% of total income. The amount of income is determined according to the rules of Article 346.15 of the Tax Code.
EXAMPLE OF APPLICATION OF A PREFERENTIAL TARIFF OF INSURANCE PREMIUMS
A company using the simplified tax system produces furniture. Income from this production exceeds 70% of the company's total income, so furniture production is its main activity. Consequently, the organization is included in the list of “simplified” beneficiaries listed in paragraph 8 of part 1 of Article 58 of Law No. 212-FZ and entitled to a reduced rate of insurance premiums.
The company's employees received a salary for January in the amount of 300,000 rubles. From the amount of these payments, the organization will pay insurance contributions only to the Pension Fund in the amount of 60,000 rubles. (RUB 300,000 × 20%).
If the income of a “simplified” person from a preferential type of activity is less than 70%, he will have to switch to paying insurance premiums at the general rate.
“Simplified” people can confirm the benefit with the following documents:
- application for transition to the simplified tax system (form 26.2-1);
- a copy of the tax return according to the simplified tax system with a mark from the tax office on acceptance:
- a copy of the income and expense ledger;
- breakdown of income by type of income (certificate of the organization, certificate confirming the main type economic activity).
To reflect information giving the right to a reduced rate of insurance premiums, Section 1 of the calculation in the form RSV-1 of the Pension Fund of the Russian Federation provides table 3.5 “Calculation of compliance of conditions for the right to apply a reduced rate for the payment of insurance premiums by insurance premium payers specified in clause 8 of part 1 of Article 58 Law No. 212-FZ".
For types of economic activities that are enshrined in the law on insurance premiums as “preferential”, paragraph 26 of the resolution of the Board of the Pension Fund of the Russian Federation dated January 16, 2014 No. 2p indicates the codes corresponding to these types of activities according to the OKVED classifier.
Please note
Before January 1, 2017, to correctly determine the OKVED code, it is necessary to use the OK 029-2001 classifier (NACE Rev. 1), approved by Decree of the State Standard of Russia dated November 6, 2001 No. 454-st. Starting from January 1, 2017 - classifier OK 029-2014 (NACE REV. 2), approved by Rosstandart order of January 31, 2014 No. 14-st.
To receive benefits, only one of the types of activities can be the main one for the simplified person. Summarization of income from different types activities, that is, those belonging to different classes of OKVED, are not provided for by law (letters of the Ministry of Labor of Russia dated September 29, 2015 No. 17-4/10/OOG-1357, dated September 18, 2014 No. 17-4/B-442) .
For example, the preferential types of activities of a “simplified person” belong to different classes of OKVED, but the income for none of them separately exceeds 70% of the total income. In this case, reduced insurance premium rates cannot be applied.
But if the types of activities belong to the same OKVED class, the “simplified” can summarize the income received. And if it turns out that the total income from activities combined into one class according to OKVED exceeds the 70% barrier, the company has the right to apply a preferential rate of insurance premiums (letter of the Ministry of Labor of Russia dated April 3, 2013 No. 17-4/551) .
Loss of the right to a reduced rate of insurance premiums
“Simpler” loses the right to apply preferential rates of insurance premiums if, at the end of the reporting period, the main type of its economic activity does not correspond to what was originally declared.
The restored amount of insurance premiums is transferred to the budget. In this case, you do not need to pay a penalty.
This is due to the fact that in this case the restored amount of insurance premiums is not an additional payment due to incomplete payment of insurance premiums on time. After all, in previous periods the preferential rate of insurance premiums was applied lawfully. This means that there are no grounds for accruing penalties. The Russian Ministry of Labor recalled this in a letter dated July 5, 2013 No. 17-3/1084.
If the payer of the simplified tax system applied a preferential tariff for insurance premiums, but lost the right to the simplified tax system, he is obliged to recalculate contributions according to general tariffs and make an additional payment. Penalties are not charged in this case (letter of the Ministry of Labor of Russia dated April 21, 2015 No. 17-4/B-595).
Insurance premiums are recalculated from the beginning of the quarter in which the conditions for applying the simplified tax system were violated (for example, the company’s income exceeded 60 million rubles, taking into account the deflator coefficient).
The amount of recalculation of contributions in this case is also not an additional payment due to their incomplete payment on time. Since the organization, in the period in which the detected violation occurred, lawfully transferred insurance payments at a reduced rate of insurance premiums, in accordance with the conditions for applying the simplified tax system. Therefore, no penalties are paid when recalculating contributions.
Preferential rate of insurance premiums when combining simplified tax system and UTII
If a “simplified” person, in addition to the simplified tax system, carries out a type of business that is subject to preferential tariffs for insurance premiums, then he has the right to apply these tariffs regardless of what taxation regime he uses. The main thing is that the condition of a 70 percent share of income from this type of activity be met. After all, Law No. 212-FZ does not establish any restrictions on the use by simplified taxation system firms and entrepreneurs of preferential tariffs in relation to other, “non-simplified” types of activity (letter of the Ministry of Health and Social Development of Russia dated July 18, 2012 No. 1844-17). Officials of the Russian Ministry of Labor came to the same conclusion in letter dated September 2, 2015 No. 17-4/B-444.
For example, an organization combines the simplified tax system and UTII. Moreover, the main type of activity from which it receives more than 70% of its income is imputation. If this type of business is listed in the list of preferential types of activities (clause 8, clause 1, article 58 of Law No. 212-FZ), then the “simplified” person can pay insurance premiums at a preferential rate in relation to the “imputed” activity.
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