From 2021, IT industry companies have the right to apply reduced rates of insurance premiums if 3 conditions are met simultaneously:
- availability of a document on state accreditation of the organization;
- receiving income from sales of developed computer software, databases, granting the rights to use computer programs, databases under license agreements. The share of the proceeds received from the sale of such IT products must be at least 90% of the total revenues of the organization;
- maintaining the average number of employees of the organization in the amount of at least 7 people.
The basis for calculating insurance premiums is determined on an accrual basis from the beginning of the calendar year.
Reporting periods for insurance premiums are the I quarter, six months, 9 months of the calendar year.
Therefore, when an organization switches to the payment of insurance premiums at reduced rates, the share of income from the implementation of IT activities should be calculated based on the indicators of the first nine months of the previous calendar year. That is, in order to calculate contributions at reduced rates from 2021, an IT company must fulfill the condition of receiving at least 90% of the proceeds from the sale of its IT products of the total revenue for January – September 2020.