Organizations included in the Unified register of small and medium-sized business entities have the right to pay insurance premiums at a reduced rate of 15%.
Starting from April 1, 2020, a Federal law came into force that establishes the possibility of paying reduced insurance premiums by organizations that are small and medium-sized business entities (hereinafter – SMEs).
These tariffs are set for those payments to employees that are determined at the end of each calendar month and exceed the federal minimum living wage (the amount in 2021 is 12,792 rubles). This means that:
If the amount of payments is less than or equal to the minimum living wage, contributions are paid according to the general rules and basic tariffs, including taking into account the maximum base for insurance premiums for the year.
If the payment amount exceeds the minimum living wage – the total amount of contributions will consist of two parts. The first one is calculated on the basis of the minimum living wage under the general rules and the second one is calculated from the excess amount at reduced rates. At the same time, it is not necessary to calculate salary on an accrual basis. These changes are shown in more detail the table below.
|Type of insurance premiums||Base for calculating insurance premiums within the limit||Base for calculating insurance premiums over the limit||Limit of insurance premiums|
|Employees’ payments that do not exceed the minimum living wage||Employees’ payments exceeding the minimum living wage|
|On compulsory pension insurance||22%||10%||10%||1,465,000 rubles|
|On compulsory social insurance||2,9%||0%||0%||966,000 rubles|
|On compulsory health insurance||5,1%||5%||5%||–|
Please be reminded that SMEs include small, medium-sized and micro-enterprises. A Russian organization can be classified as one of them if, as of January 1, 2021, it meets the following criteria:
|Average number of employees||Business income for the preceding calendar year||Structure of the issued capital|
|Micro-enterprise||Not more than 15 people||Not more than 120,000,000 rubles||The share of foreign organizations or organizations that are not SMEs – not more than 49%; The share of the state, territorial entities of the Russian Federation and (or) non-profit organizations (NPOs) – not more than 25% in total;|
|Small enterprise||Not more than 100 people||Not more than 800,000,000 rubles|
|Medium-sized enterprise||Not more than 250 people||Not more than 2,000,000,000 rubles|
The above-mentioned requirements for revenue figures and the average number of employees should also be met by the parent foreign company. At the same time, if the share of foreign capital does not exceed 49%, then there is no need to make any requirements to a foreign legal entity.
The check of compliance with the criteria regarding foreign organizations is carried out by specialized auditing companies, which, at the request of the Russian organization, conclude a corresponding contract with it.
After that, the Russian company submits to the auditors the financial statements of the foreign legal entity, provided to the tax authority of the country where the entity is established, and translated into Russian. Representatives of auditing company compare data on the amount of income and the average number of employees of a foreign company with the specified criteria.
Based on the results of the audit, the auditors draw up an opinion and form the list of economic entities whose participants are foreign companies that have been checked for compliance with the specified requirements. The list is sent to the Federal Tax Service in the form of an electronic document signed with an enhanced qualified signature. The term for submitting the document is from the 1st to the 5th day of each month. The Federal Tax Service will process the information received and include the company in the Register of SMEs in the same month.
Apart from the reduced tariffs of insurance premiums, SMEs can count on other benefits: maintenance of tax accounting and accounting in a simplified procedure, the use of special tax regimes, a moratorium on scheduled inspections by supervisory authorities, which was extended for 2021, etc.
By contacting Acsour, you can receive full advice in the matters of obtaining the status of a SME, and for issuance of each state benefit. The company is also ready to provide full legal and accounting support on this issue.