Preferential taxation with usn. Reduced rates of insurance premiums. Preferential rates for USN payers

The simplified taxation system is the most popular tax regime among small and medium-sized businesses. Differs in simplicity of accounting and reporting. On "Simplified" paid single tax, replacing the payment of property tax, income tax and VAT. The USN provides for 2 types of taxation, one of which you must choose:

USN "income" at a rate of 6%;
STS "income minus expenses" at a rate of 15%.

Expert opinion

Andrey Leroux

More than 15 years of experience Specialization: contract law, criminal law, general theory law, banking law, civil procedure

New in 2019

The main regulatory innovation in 2019 regarding the simplified taxation system is the abolition of the tax return. The innovation concerns those individual entrepreneurs who use:

special regime of taxation "income";
online checkout. The abolition of the declaration is explained by the control of the Federal Tax Service over the activities of enterprises through the online cash register.

Enterprises operating on the "income minus expenses" regime are not exempt from filing a declaration.

Fixed payouts

Fixed insurance premiums IP in 2019 is paid in the following amounts:

pension fund (PFR) - 29354 rubles + 1% of income over 300 thousand rubles. The total amount of the payment in this case cannot exceed 234,000 rubles;
compulsory medical insurance fund (FOMS) - 6884 rubles.

NOT eligible to apply USN:

organizations and individual entrepreneurs with more than 100 employees;
banks, insurers, non-state pension funds, investment funds, professional market participants valuable papers, pawnshops, microfinance organizations;
organizations and individual entrepreneurs producing excisable goods (alcohol and tobacco products, gasoline, etc.);
organizations and individual entrepreneurs engaged in the extraction and sale of minerals, with the exception of common ones (for example, peat, crushed stone, sand);
organizations involved in the organization and conduct of gambling.

The procedure for the transition to the simplified tax system

You can switch to this mode in two cases:

when registering an individual entrepreneur or LLC. The notice of transition can be submitted at the same time as the registration documents. Or within 30 days from the date of registration of the individual entrepreneur or organization;
when switching from other tax regimes: It is possible to switch from the next year, having previously notified the tax authority before December 31. Or, in order not to wait a long time, you can close the IP and immediately open it again by submitting a notification to the simplified tax system.

What to choose: STS "income" or STS "income minus expenses"?

So, you have to make a choice of the object of taxation, consider both cases.

INCOME

Everything is simple here. We multiply the entire amount of income that is recognized by the simplified tax system by 6%.

Tax = (income) * 6%. For example, if all your income is 500,000 rubles, then your tax will be only 30,000 rubles. (500,000 * 6 / 100)

INCOME minus EXPENSES

Tax = (income minus expenses) * 15%, where 15% is the regional rate (more on that below)

In connection with the introduction, the tax rate can be reduced down to 0%, it all depends on your type of activity and the region of the Russian Federation.

Features of the simplified tax system

The fact is that your expenses must be documented and confirmed. .

accounting of expenses should be properly maintained in the Book of Accounting for Income and Expenses (KUDiR);
confirmation of the amounts of expenses for payment for the purchased goods (works, services) are, for example, cash receipts, payment documents, receipts, waybills, acts of performance of work and instructions for services, concluded contracts, etc.;
however, not all expenses can be taken into account, but which ones and in what order, see here "".

It is worth remembering the regional rate:

varies from 5% to 15% depending on the region (maybe even 0% for preferential categories), which can play an important role in the amount of tax and in what type of simplified tax system you choose. It depends not so much on the region as a whole, but on the type of activity that you will be engaged in, well, and on some other nuances;
you can find out the rate for your region in your local tax office;
Preliminary tax calculations will help to persuade the simplified tax system to one or another choice, although, of course, not everyone can “foresee” in advance what their income and expenses will be.

In preschool educational institution in 2018, from 23 to 27 people worked in different months, in 2019 - 27 people (one of them is on maternity leave). In what order should the institution submit to the FSS the information necessary for the appointment and payment of benefits for temporary disability, pregnancy and childbirth, childbirth and other benefits related to motherhood: electronic form or on paper (the institution is located in the constituent entity of the Russian Federation participating in the pilot project)? The buyer - VAT payer has the right to take advantage of the deduction of the tax presented to him on goods, works, services, property rights if the provisions prescribed in Art. 171 and 172 of the Tax Code of the Russian Federation conditions: the purchase is intended for a VAT-taxable operation and is registered, the buyer has an invoice drawn up accordingly. True, if this document is received late, the taxpayer may have additional questions. For what period to declare a deduction? How can it be transferred to subsequent tax periods and not miscalculate the deadline set by the legislator for this event? Is it possible to defer only part of the deduction? Four court instances, including the Supreme Court of the Russian Federation, denied citizen Zh. the right to register a new D LLC. The formal basis for this refusal was the applicant's failure to provide the necessary state registration documents, namely that the application in the form P11001 does not contain information about a person who has the right to act on behalf of a legal entity without a power of attorney, about the address of a permanent executive body of a legal entity within its location, and there are signs of absence from the founders - legal entities LLC "P", LLC "B" and their leaders the ability to manage in the newly created legal entity.

Changing the VAT rate in itself, it seems, should not cause difficulties for accounting workers. Indeed, you accrue large amounts to be paid to the budget and that's all ... However, difficulties may arise during the period of transition from a lower rate to a higher one. In this article, we will present an overview of the latest clarifications of officials on this topic related to the performance of work and the provision of services. In April 2019, an error was identified: no depreciation was charged for library fund objects that were accepted for accounting and put into operation in August 2018. What corrective entries need to be made in budget accounting?

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 of them who are employed in manufacturing and social spheres and are listed in subparagraph 8 of part 1 of article 58 of Law No. 212-FZ, they pay insurance premiums only in Pension Fund RF at a rate of 20%. Contributions are not paid to the Social Insurance Fund and the Federal Compulsory Medical Insurance Fund (clause 3.4, article 58 of Law No. 212-FZ).

If the amount of payments in favor of the employee, calculated on an accrual basis from the beginning of the year, exceeds the maximum income for the “simplified” benefit (in 2016 - 796,000 rubles), insurance premiums are not charged for the amount of such an excess.

note

In 2017, the maximum amount, over which contributions to the Pension Fund are not accrued, will be 876,000 rubles.

producing foodstuffs, textiles, shoes, furniture, vehicles and equipment;
implementing Scientific research and development;
repairing household goods and cars Vehicle;
leading activities in the field of education, healthcare, construction, providing social services, transport and communications;
retailers of pharmaceuticals, medical supplies and orthopedic products.

Such activity should be the main one, that is, the share of income from the sale of products or services rendered should be at least 70% of the total income. The amount of income is determined according to the rules of Article 346.15 of the Tax Code.

EXAMPLE OF THE APPLICATION OF THE PREFERENTIAL TERM FOR INSURANCE PREMIUM

A company using the USN produces furniture. Income from this production exceeds 70% of the company's total income, so the production of furniture is its main activity. Consequently, the organization is included in the list of "simplified" benefits listed in clause 8 of part 1 of Article 58 of Law No. 212-FZ and entitled to a reduced rate of insurance premiums.

The employees of the company received a salary for January in the amount of 300,000 rubles. From the amount of these payments, the organization will pay insurance premiums only to the Pension Fund in the amount of 60,000 rubles. (300,000 rubles × 20%).

If the income of the "simplified" from the privileged type of activity is less than 70%, you will have to switch to paying insurance premiums at the general rate.

Confirm benefits "simplifiers" can the following documents:

an application for the transition to the simplified tax system (form 26.2-1);
a copy of the tax return under the simplified tax system with a mark of the tax office on the acceptance of:
a copy of the book of accounting for income and expenses;
breakdown of income by types of income (certificate of the organization, certificate of confirmation of the main type economic activity).

To reflect the information that gives the right to a reduced rate of insurance premiums, section 1 of the calculation in the RSV-1 PFR form provides for table 3.5 “Calculation of the compliance of the conditions for the right to apply a reduced rate for the payment of insurance premiums by payers of insurance premiums specified in clause 8 of part 1 of article 58 Law No. 212-FZ.

For the 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 activity according to the OKVED classifier.

note

Until January 1, 2017, in order to correctly determine the OKVED code, it is necessary to apply the classifier OK 029-2001 (NACE Rev. 1), approved by the 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 order of Rosstandart dated January 31, 2014 No. 14-st.

To receive a benefit, only one of the types of activity can be the main one for the "simplified". The summation of income from different types of activities, that is, belonging to different classes of OKVED, is not provided for by the legislation (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, privileged activities of the "simplified" belong to different classes of OKVED, but income from none of them individually does not exceed 70% of the total income. In this case, reduced rates of insurance premiums cannot be applied.

But if the types of activities belong to the same OKVED class, the “simplifier” can summarize the income received. And if it turns out that, in aggregate, 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

"Simplifier" loses the right to apply preferential rates of insurance premiums if, at the end of the reporting period, its main type of economic activity does not correspond to the originally declared one.

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. Indeed, for previous periods, the preferential rate of insurance premiums was applied lawfully. This means that there is no basis for charging penalties. The Ministry of Labor of Russia reminded of this in a letter dated July 5, 2013 No. 17-3/1084.

If the payer of the simplified tax system applied a reduced rate of insurance premiums, but lost the right to the simplified tax system, he is obliged to recalculate the contributions at general rates 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 the application of 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 identified 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, penalties are not paid when recalculating contributions.

Preferential rate of insurance premiums when combining the simplified tax system and UTII

If a “simplifier”, in addition to the simplified tax system, carries out a type of business that is subject to preferential rates of insurance premiums, then he has the right to apply these rates, regardless of which 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 of simplified tariffs by USN-firms and entrepreneurs in relation to another, “not simplified” type of activity (letter of the Ministry of Health and Social Development of Russia dated July 18, 2012 No. 1844-17). Officials of the Ministry of Labor of Russia came to the same conclusion in a 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 for which it receives more than 70% of income is "imputation". If this type of business is listed in the list of privileged types of activity (clause 8, clause 1, article 58 of Law No. 212-FZ), then the “simplifier” can pay insurance premiums at a reduced rate in relation to “imputed” activities.

From 2019, these preferential rates will be completely abolished and will be left only to charitable organizations on the simplified tax system and some non-profit organizations. "during 2017 - 2018, the rates of insurance premiums for compulsory pension insurance are set at 20.0 percent" (clause 3, clause 2, article 427 of the Tax Code). But we will follow the news, maybe it will be extended. In line ERSV 001 of Appendix 1 of Section 1, the tariff code 01 must be entered. In column 200 of subsection 3.2.1 of Section 3 - codes of categories of insured persons "NR", "VZHNR", "VPNR". Appendices 6 and 8 to section 1 of the EPRS do not need to be submitted.

This list gives the right to apply preferential rates (20% instead of 30%) for insurance premiums for employees.

This benefit does not apply to insurance (fixed) contributions of the IP itself.

Conditions

At least 70% on preferential OKVED. The share of the company's activities by this species must be at least 70%, but the law does not spell out how this data will be checked.
When switching to OKVED2, the benefit is not lost. Does the activity of an organization or individual entrepreneur on the simplified tax system relate to preferential activities determined by the main OKVED code. However, when switching to OKVED2, the right to the benefit should not be lost (letter of the Ministry of Finance of October 25, 2017 No. GD-4-11 / 21578).
Revenue for the year up to 79 million.. For the application of these tariffs, from January 1, 2017, there is a limit - income up to 79 million rubles / year (subclause 3, clause 2, article 427 of the Tax Code of the Russian Federation). If this limit is exceeded, all paid insurance premiums will need to be recalculated from the beginning of the year and paid at a rate of 30%.
If the income is 0 r, then the benefit cannot be applied. In the absence of income, a reduced tariff cannot be applied (letter of the Ministry of Labor dated July 2, 2014 No. 17-4 / B-295), however, it can be applied from the middle of the year if you have specific gravity more than 70% of such income
Benefit can be applied from the middle of the year. If the organization at the beginning of the year did not have sufficient preferential income (70%), and then appeared, then it has the right to recalculate contributions at a reduced rate (letter of the Ministry of Finance dated 13.10.2017 No. 03-15-07 / 66964)

No. p / p	Name of the type of activity	OKVED code 2
1	Production food products	10
2	Production of soft drinks, production mineral waters and others drinking water bottled	11.07
3	Production textile products	13
4	Manufacture of wearing apparel	14
5	Manufacture of leather and leather products	15
6	Woodworking and manufacture of articles of wood and cork, except furniture, manufacture of articles of straw and plaiting materials	16
7	Manufacture of paper and paper products	17
8	Manufacture of chemicals and chemical products	20
9	Production of medicines and materials used for medical purposes	21
10	Manufacture of rubber and plastic products	22
11	Manufacture of other non-metallic mineral products	23
12	Production of profiles by cold forming or bending	24.33
13	Wire production by cold drawing	24.34
14	Manufacture of finished metal products, except for machinery and equipment	25
15	Manufacture of computers, electronic and optical products	26
16	Production of electrical equipment	27
17	Manufacture of machinery and equipment not included in other groups	28
18	Manufacture of motor vehicles, trailers and semi-trailers	29
19	Manufacture of other vehicles and equipment	30
20	Furniture manufacture	31
21	Production musical instruments	32.2
22	Sports goods production	32.3
23	Production of games and toys	32.4
24	Production of medical instruments and equipment	32.5
25	Manufacture of products not included in other groups	32.9
26	Repair and installation of machinery and equipment	33
27	Collection and processing Wastewater	37
28	Collection, processing and disposal of waste; processing of secondary raw materials	38
29	Building	41
30	Construction of engineering structures	42
31	Specialized construction works	43
32	Maintenance and repair of motor vehicles	45.2
33	Retail sale of medicines in specialized stores (pharmacies)	47.73
34	Retail sale of articles used for medical purposes, orthopedic articles in specialized stores	47.74
35	Onshore and pipeline activities water transport	49
36	Water transport activity	50
37	Air and space transport activities	51
38	Warehouse and auxiliary transport activity	52
39	Postal and courier activities	53
40	Production of motion pictures, video films and television programs	59
41	Activities in the field of television and radio broadcasting	60
42	Activities in the field of telecommunications	61
43	Development of a computer software, consulting services in this area and others accompanying services	62
44	Activities in the area information technologies	63
45	Real estate management on a fee or contract basis	68.32
46	Scientific research and development	72
47	Veterinary activity	75
48	Activity travel agencies and other organizations providing services in the field of tourism	79
49	Building and territory maintenance activities	81
50	education	85
51	Health activities	86
52	Residential care activities	87
53	Provision of social services without provision of accommodation	88
54	Activities of cultural and art institutions	90.04
55	Activities of libraries, archives, museums and other cultural facilities	91
56	Activities of sports facilities	93.11
57	Activities of sports clubs	93.12
58	Fitness center activities	93.13
59	Other activities in the field of sports	93.19
60	Repair of computers, personal and household items	95
61	Activities for the provision of other personal services	96
---	All individual entrepreneurs on a patent, except for retail trade and public catering (Article 427, paragraph 1, paragraph 9).	PSN
---	Charitable organizations on the simplified tax system and some non-profit organizations (Article 427, clause 1, clause 8 and clause 7).	USN
---	Pharmacy organizations on UTII (Article 427, clause 1, clause 6).	USN

Until 2017

Please note that both individual codes and entire sections are given. Those. if you see the section on the production of machinery and equipment (OKVED code 29), then any code starting with 29 is preferential.

Organizations and individual entrepreneurs on the simplified tax system on benefits were indicated in article 58, part 1, clause 8, 212-FZ of 07/24/2009.

Production: food products; mineral waters and other soft drinks; textile and clothing; leather, leather goods and footwear; wood products and wood processing; chemical; rubber and plastic products; other non-metallic mineral products; finished metal products; machines and equipment; electrical, electronic and optical equipment; vehicles and equipment; furniture; sporting goods; games and toys; musical instruments; cellulose, wood pulp, paper, cardboard and products from them; various products not included in other groups. Namely:
a) food production (OKVED code 15.1-15.8);
b) production of mineral waters and other soft drinks (OKVED code 15.98);
c) textile and clothing production (OKVED code 17.18);
d) production of leather, leather goods and footwear (OKVED code 19);
e) wood processing and production of wood products (OKVED code 20);
e) chemical production(OKVED code 24);
g) production of rubber and plastic products (OKVED code 25);
h) production of other non-metallic mineral products (OKVED code 26);
i) production of finished metal products (OKVED code 28);
j) production of machinery and equipment (OKVED code 29);
k) production of electrical, electronic and optical equipment (OKVED code 30-33);
l) production of vehicles and equipment (OKVED code 34, 35);
m) furniture production (OKVED code 36.1);
n) production of sports goods, OKVED code (36.4);
o) production of games and toys (OKVED code 36.5);
p) research and development
c) education (OKVED code 80);
r) healthcare and provision of social services (OKVED code 85);
s) activities of sports facilities (OKVED code 92.61);
t) other activities in the field of sports (OKVED code 92.62);
u) processing of secondary raw materials (OKVED code 37);
v) construction (OKVED code 45);
h) Maintenance and repair of vehicles (OKVED code 50.2);
x) disposal of sewage, waste and similar activities (OKVED code 90);
y) auxiliary and additional transport activities (OKVED code 63);
s) provision of personal services (OKVED code 93);
z) production of cellulose, wood pulp, paper, cardboard and products from them (OKVED code 21);
j) production of musical instruments (OKVED code 36.3);
z) production of various products not included in other groups (OKVED code 36.6);
z.1) repair of household and personal items (OKVED code 52.7);
z.2) real estate management (OKVED code 70.32);
z.3) activities related to the production, distribution and screening of films (OKVED code 92.1);
z.4) activities of libraries, archives, club-type institutions (excluding activities of clubs) (OKVED code 92.51);
z.5) activities of museums and protection of historical sites and buildings (OKVED code 92.52);
z.6) activities of botanical gardens, zoos and nature reserves (OKVED code 92.53);
z.7) activities related to the use of computers and information technologies (OKVED code 72), with the exception of organizations and individual entrepreneurs specified in paragraphs 5 and 6 of part 1 of Article 58 federal law of July 24, 2009 N 212-FZ".
i.8) retail pharmaceutical and medical goods, orthopedic products; (OKVED code 52.31 and 52.32)
z.9) production of bent steel profiles;
z.10) production of steel wire;

OKVED data must be with the organization (IP) in the Unified State Register of Legal Entities (EGRIP). Other codes of activity are not subject to benefits.

If the organization is based on OSNO, UTII or Patent?

These preferential rates apply only to those who apply the simplified tax system.

You can also combine USN + UTII. But the main condition must be met - there must be a main code under the simplified tax system and income from it at least 70%.

Reduced rates from this article are marked in red.

With the help of or this online service for organizations, you can keep tax and accounting records for the simplified tax system and UTII, generate payments, 4-FSS, SZV, Unified calculation 2018, submit any reports via the Internet, etc. (from 250 r / month). 30 days free of charge, at the first payment (if you click on these links from this site) three months as a gift. For newly created IPs now (free of charge).

Insurance premium rates for 2018-2019

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Payers and payer codes	Pension Fund			FFOMS	FSS
	For persons born in 1966 and older	For persons born in 1967 and younger
	Insurance part	Insurance part	Accumulative part
General mode (HP)	22%	16%	6%	5,1%	2,9%	30%
Payers using the simplified tax system (NR) (except for preferential types of simplified taxation system, see below)
Payers transferred to UTII (NR)
Since 2013, IP on Patent (renting real estate, trade and catering) (NR)
General Mode (salary for the year over 1021 tr. for PFR and 815 tr. for the Social Insurance Fund in 2018 // salary for the year over 876 tr. year)	10%	10%	-	5.1% (from 2015 to this 0)	-	15,1%
Payers using the simplified tax system (except for preferential types of simplified taxation system)
Payers transferred to UTII ((salary for the year over 1021 tr. - for the PFR and 815 tr. - for the Social Insurance Fund in 2018 // salary for the year over 876 tr. 2017)
Since 2013 IP on Patent (renting real estate, trade and catering) ((salary for the year over 1021 tr. - for the PFR and 815 tr. - for the Social Insurance Fund in 2018 // salary for the year over 876 tr. 2017)
Since 2013 IP on the Patent (except for leasing real estate, trade and catering) (PNED)	20%	14%	6%	-	-	20%
Organizations providing engineering services	22%	16%	6%	5,1%	2,9%	30%
Organizations carrying out activities in the field of mass media (excluding advertising and erotica) / activities in the field of recreation and entertainment, culture and sports / publishing activities (media)	21,6%	15,6%	6%	3,5%	2,9%	28%
Disability accruals and public organizations disabled people (OOI)	21%	15%	6%	3,7%	2,4%
Payers using ESHN (ESKhN)
Agricultural commodity producers (SH)
Organizations that have concluded agreements on theater of operations or on tourist and recreational activities with the SEZ management bodies	8%	2%	6%	4%	2%	14%
Business companies established after August 13, 2009 by budgetary scientific institutions in accordance with 127-FZ (XO)
Organizations developing and implementing computer programs, databases (ODIT)
Payers using the simplified tax system with the main activity specified in paragraph 8 of part 1 of Art. 58 212-FZ, (PNED)	20%	14%	6%	-	-	20%
Pharmacy organizations and individual entrepreneurs who pay UTII
NPOs using the simplified tax system operating in the field of social. public services, scientific developments, healthcare, culture and art, charitable organizations
Organizations that have received the status of a participant in the Skolkovo project (ITS)	14%	8%	6%	-	-	14%
Payment to crew members of vessels from organizations registered in Ros. the international register of ships, for the performance of labor duties of a member of the ship's crew	-	-	-	-	-	-