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:
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.