Since 2015, the legislative gap has finally been eliminated, which was expressed in the absence of clear grounds for granting a deferral for the payment of insurance premiums. Now, for payments to the Pension Fund and the FSS, a mechanism is provided for obtaining a deferral or installment plan without imposing penalties for a period of up to one year.
According to the new law, an installment plan can be provided if the policyholder has financial difficulties and there is reason to believe that in the future he will fulfill his obligations to pay contributions.
An installment plan involves dividing the amount of contributions into several payments, a deferral is the payment of a debt in one payment at the end of its validity period. The order of their registration does not differ.
What insurance premiums can be deferred?
These are insurance payments to the Pension Fund (insurance and medical contributions) and the FSS. The only type of deductions that are not covered by the deferral mechanism is contributions to the funded part of the pension. But in view of the fact that the "moratorium" on contributions to the funded pension has been extended for 2015, this omission is not yet relevant.
Grounds for granting an extension
The law establishes clear grounds for granting an extension. This means that not all entrepreneurs can exercise their right to it.
The grounds for granting a deferral or installment plan are:
- natural disaster, catastrophe, other force majeure circumstances;
- untimely provision (non-provision) of budgetary funds;
- seasonality of business (income from seasonal business must be more than 50%).
What documents must be provided to receive a deferral of insurance premiums
The list of documents requested by the funds includes an opinion on the occurrence of a natural disaster; documents confirming the failure to provide budget funds; a document confirming the share of income from seasonal activities in the revenue structure.
Regardless of the reason for obtaining an extension, you must provide:
- act of reconciliation for settlements with the FSS and the Pension Fund of the Russian Federation;
- certificate of open accounts from the Federal Tax Service;
- an extract from the bank with information on turnovers and account balances;
- obligation to comply with the terms of payment and an indicative schedule of debt repayment;
When a grace period may be refused
A refusal to grant a deferral can be obtained if the conditions for its registration are violated, as well as in the presence of arrears in the payment of contributions to the funded part of the pension.
