The legislation establishes the obligation of entrepreneurs and legal entities to transfer contributions to extra-budgetary funds. Extrabudgetary funds are spent for social purposes. With their help, pension provision of the population and the possibility of using medical services are guaranteed. Until January 1, 2010, the filling of off-budget funds was carried out at the expense of the payers of the Unified Social Tax. After its cancellation, entrepreneurs and organizations began to pay separate contributions to each of the off-budget funds.
Instructions
Step 1
To reduce social benefits, your organization must meet several conditions stipulated by the law:
- the organization must be created by a budgetary scientific institution or an educational institution of higher professional education;
- the organization performs R&D and implements the results of intellectual activity;
- the organization applies the simplified taxation regime (STS);
- the organization is included in a special register (the Ministry of Education and Science of Russia is responsible for maintaining the special register).
Step 2
You can apply reduced rates of insurance premiums only if your organization is not engaged in the production and sale of excisable goods, mineral raw materials and other minerals. However, even if you use the simplified tax system, you need to fulfill 2 conditions:
- the type of activity of the organization must correspond to a number of specific OKVED codes;
- the type of activity suitable for reducing insurance payments must be the main one (it is recognized as such if the share of income from the sale of products and (or) services provided for this type of activity is at least 70 percent of the total income).
This procedure is provided for in Art. 58 of the Law of July 24, 2009 No. 212-FZ and Article 33 of the Law of December 15, 2001 No. 167-FZ.
Step 3
However, in the case when your organization has already been established and successfully operates in the market, it is not possible to change the field of activity. In this case, in order to reduce social and insurance payments, if possible, renegotiate a contract with employees as with individual entrepreneurs. In accordance with the law, the organization, transferring payment for services rendered to individual entrepreneurs, should not pay social contributions to non-budgetary funds.
