The Federal Tax Service has approved a new form of calculation for insurance premiums, which will be applied from 2025.
The corresponding order dated 09/13/2024 No. ED-7-11/739@ is published on the Official Internet portal of legal information.
Recall that the current form of calculation for insurance premiums was approved by Order No. ED-7-11/878@ dated 09/29/2022 (as amended on 09/29/2023).
At the same time, amendments were made to the Tax Code of the Russian Federation this year aimed at improving the tax system and implementing certain provisions of the main directions of tax policy. The new rules, including the following:
- transfer of small and medium-sized manufacturing enterprises to a single reduced rate of insurance premiums for payments to employees exceeding the minimum wage;
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withdrawal of the payment of additional insurance premiums from the unified tax payment (EPP); - changing the accounting rules for individual entrepreneurs applying the tax system with the object of taxation “income minus expenses”, fixed insurance premiums.
In this regard, the Federal Tax Service has prepared and approved changes to the form of calculation of insurance premiums. In particular, the barcodes have been changed in the updated form and are set out in a new edition:
- Appendix 2 “Calculation of compliance with the conditions for the application of reduced insurance premium rates by payers specified in subparagraph 7 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation” to Section 1;
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Appendix 5 “Information on individuals, from the amounts of payments and other remuneration to whom insurance premiums have been calculated in the amount established by subparagraph 2 of paragraph 6.2 of Article 431 of the Tax Code of the Russian Federation” to Section 1; -
Section 2 “Summary data on the obligations of insurance premium payers – heads of peasant (farm) farms”; -
Subsection 1 “Calculation of the amounts of insurance premiums payable for the head and members of a peasant (farmer) farm”; -
Section 3 “Personalized information about insured persons”; -
Appendix 1 “Information necessary for the application of insurance premium rates established by paragraph 4 of Article 425 of the Tax Code of the Russian Federation” to Section 4.
At the same time, an additional Appendix 3.1 has been added to Section 1 of the RSV “Calculation of compliance with the conditions for the application of a single reduced tariff of insurance premiums by payers specified in paragraph 13.2 of Article 427 of the Tax Code of the Russian Federation.
Amendments to the procedure for filling out the calculation form contain new tariff codes for the payer of insurance premiums:
- 29 – payers of insurance premiums – centralized religious organizations and religious organizations included in the structure of centralized religious organizations;
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30 – payers of insurance premiums recognized by small or medium-sized businesses, the main activity of which is one of the activities of the section “Manufacturing”.
New codes for the category of the insured person are also being introduced, including:
- CRO – individuals, from whose payments and remuneration insurance premiums are calculated by centralized religious organizations and religious organizations that are part of the structure of centralized religious organizations;
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PO – individuals, from payments and remuneration to whom insurance premiums are calculated by payers of insurance premiums recognized by small or medium-sized businesses, whose main activity is one of the activities of the “Manufacturing industries” section (with respect to the part of payments determined at the end of each calendar month as exceeding the minimum wage established federal law at the beginning of the billing period); -
VZHCR – persons insured in the compulsory pension insurance system from among foreign citizens or stateless persons temporarily residing in the territory of the Russian Federation, as well as foreign citizens or stateless persons temporarily staying in the territory of the Russian Federation who have been granted temporary asylum, from payments and remuneration to whom insurance premiums are calculated by centralized religious organizations and religious organizations that are part of the the structure of centralized religious organizations; -
NV – individuals in whose favor payments and other remuneration were not accrued.
In addition, new codes for insurance premium exemption periods are being introduced:
- 1 – the period of military service, as well as other equivalent service;
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2 – the period of care of one of the parents for each child until they reach the age of one and a half years, but not more than six years in total; -
3- the period of detention of persons unreasonably prosecuted, unreasonably repressed and subsequently rehabilitated, and the period of serving their sentences in places of deprivation of liberty and exile; -
4 – the period of care provided by an able-bodied person for a disabled person of group I, a disabled child or a person who has reached the age of 80 years; -
5 – the period of residence of spouses of military personnel undergoing military service under contract, together with their spouses in areas where they could not work due to lack of employment opportunities, but not more than five years in total; -
6 – the period of residence abroad of spouses of employees sent to diplomatic missions and consular offices, permanent missions to international organizations, trade missions in foreign countries, etc.
The updated form for calculating insurance premiums and the corresponding electronic format will enter into force on January 1, 2025 for use with reporting for the first quarter of 2025.
Please note that this press release is based on materials provided by the company. AK&M Information Agency shall not be held liable for its contents, nor for the legal and other consequences of its publication.
