Extension of the terms of payment of insurance premiums for a number of companies
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Extension of the terms of payment of insurance premiums for a number of companies

Extension of the terms of payment of insurance premiums for a number of companies

LEGAL DIGEST, NEWS \ 16.05.2022

The Government of the Russian Federation has issued a Resolution allowing organizations to receive installment to pay insurance premiums for the II and III quarters of 2022.

This measure is applied to companies that operate under the main Russian Classification of Economic Activities code (Russian acronym “OKVED”) from the list approved by the Decree No. 776 of the Government of the Russian Federation dated April 29, 2022. It is important to take into account the following provisions:

  1. The deadline for payment of insurance premiums for the second quarter of 2022 (from April to June) is postponed for 12 months for companies whose main OKVED corresponds to one of the codes given in Appendix 1 to the above-mentioned Resolution. It includes, among other things, the following areas:
  • other mining and quarrying;
  • manufacture of wood and of products of wood and cork, except furniture;
  • manufacture of basic pharmaceutical products and pharmaceutical preparations;
  • manufacture of electrical equipment;
  • computer software development, consulting services in this field and other related services;
  • information service activities;
  • activities of head offices; management consultancy activities;
  • rental and leasing activities;
  • employment activities and others.
  1. The deadline for payment of insurance premiums for the third quarter of 2022 (from July to September) is postponed for 12 months for companies whose main OKVED corresponds to one of the codes given in Appendix 2 to the Resolution. It includes a smaller number of companies that work in the following areas:
  • manufacture of basic pharmaceutical products and pharmaceutical preparations;
  • manufacture of wood and of products of wood and cork, except furniture;
  • manufacture of electrical equipment
  • computer software development, consulting services in this field and other related services;
  • information service activities and others.

The postponement rule is provided for mandatory payments for all types of insurance (pension, medical, social), with the exception of trauma contributions (they should be paid in a general manner), and is appplied as follows:

Accrual period Usual term New term Extension period
April May 16 May 15, 2023 12 months
May June 15 June 15, 2023 12 months
June July 15 July 17, 2023 12 months
July August 15 August 15, 2023 12 months
August September 15 September 15, 2023 12 months
September October 17 October 16, 2023 12 months

The tax authorities will check the company for receiving these preferences according to the main OKVED in the Unified State Register of Legal Entities as of April 1, 2022. At the same time, the organization can independently determine whether it is entitled to receive a deferral on contributions or not. To do this, it needs to use a special service on the website of the Federal Tax Service and enter your TIN in the query string.

As the Federal Tax Service authorities note, the extension of the terms of payment of insurance premiums will occur automatically. This means that it is not necessary to apply for a deferral.

In the matters of the application of deferred insurance premiums, please contact Acsour experts.

Acsour