How to get a deferment on insurance premiums in 2022

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A new benefit for businesses is the deferral of insurance premium payments from April 2022. The deadline for the next payments was postponed by 12 months. The grace period may be used near future.

The Government approved a resolution in which two lists with codes for the main activity:

1. For contributions for April, May, and June 2022, as well as for IP contributions for 2021 with an income of more than 300,000 R – in Appendix No. 1. в приложении № 1.

2. For contributions for July, August, and September – in Appendix No. 2. в приложении № 2.

The deferment is valid for companies and entrepreneurs who work in the following areas: agriculture and fisheries; transport services; catering; education; health care; production and construction; cultural, sports, and entertainment activities.

How to use the deferment: according to the OKVED code of the company, which is indicated in the Unified State Register of Legal Entities or EGRIP, check whether it corresponds to those listed. The desired code must be listed as the main one as of April 1, 2022. If the OKVED code was changed after this date, a deferment cannot be obtained. If the code matches the required, you do not need to write applications. Fees can be paid later.

When deciding to take advantage of the deferral, it should be remembered that insurance premiums reduce either the tax base on the simplified tax system “Income minus expenses” and OSNO, or on the tax on the simplified tax system “Income” or a patent. If the company’s income is not high, then the transfer of insurance payments makes sense. If the income is large, then taxes and advances will have to be paid in full without deducting insurance premiums. If you pay contributions later, you can reduce the tax only for the period in which they were paid. But since employers can only reduce tax on contributions up to 50% of the tax, part of the deduction may “lost”. That is, if you pay contributions with a delay, you can end up paying more taxes. Therefore, it is necessary to calculate in advance whether it is beneficial to use the delay.

The new business benefit is aimed at stabilizing the economy of companies. Before using it, it is necessary to calculate the income and expenses of the company, if it makes sense to postpone the payment of contributions so that the government’s proposal is as profitable as possible in the current period.