Since April 24, 2020, changes have come into force that allow all representatives of small and medium-sized businesses, not just micro-enterprises, to receive a postponement of payment of insurance premiums to state non-budgetary funds. This measure applies to SMEs that:
The rule applies to all mandatory payments for all types of insurance (pension, medical, social), including contributions for traumas, and operates as follows:
|The accrual period||Ordinary term||New term||The postponement period|
|March||April 15||October 15||6 months|
|April||May 15||November 16||6 months|
|May||June 15||December 15||6 months|
|June||July 15||November 16||4 months|
|July||August 17||December 15||4 months|
For August, September, November, and December, the postponement of payment terms is not yet provided.
We would like to remind you that for SMEs, there is a postponement of payment terms and other taxes, as well as their advance payments: profits tax, unified tax under the simplified taxation system (STS), transport tax, property tax, land tax, etc. The full list of taxes that are subject to postponement of payment term is reflected in the List approved by the Federal Tax Service on the basis of the Decree of the Government of the Russian Federation No. 409 dated 2/4/2020.
Also, a special procedure for paying these taxes and contributions has been defined. According to the introduced amendments, payment of the corresponding mandatory payments is made monthly in equal parts in the rate of 1/12 of the amount not later than the last day, starting from the month following the month in which the tax or contribution payment period is due, taking into account the postponement.
A detailed algorithm for calculating payments of main taxes for organizations can be found here.