Подготовлен проект фиксированных размеров страховых взносов на 2021-2023 годы

Екатерина Уцына

Подготовлен проект фиксированных размеров страховых взносов на 2021-2023 годы
minervastock / Depositphotos.com

Минфин России подготовил проект поправок в налоговое законодательство в части установления на период 2021-2023 годов фиксированных размеров страховых взносов для плательщиков страховых взносов, не являющихся работодателями, фиксированных размеров страховых взносов1. Предполагается, что соответствующий закон вступит в силу по истечении одного месяца со дня его официального опубликования, но не ранее 1 числа очередного расчетного периода по страховым взносам.

Новые фиксированные размеры определяются путем увеличения установленных в настоящее время размеров с учетом прогноза социально-экономического развития РФ, подготовленного Минэкономразвития России.

Так, предполагается установить следующие размеры страховых взносов на ОПС в случае, если величина дохода плательщика за расчетный период не превышает 300 тыс. руб.

32 448 руб. за расчетный период 2021 года; 34 445 руб. за расчетный период 2022 года; 36 723 руб. за расчетный период 2023 года.

Если же величина дохода плательщика за расчетный период превышает 300 тыс. руб., то вышеуказанные размеры увеличиваются на 1,0% суммы его дохода за расчетный период.

Все важные документы и новости о коронавирусе COVID-19 – в ежедневной рассылке Подписаться

Страховые взносы на ОМС в фиксированном размере составят 8 426 руб. за расчетный период 2021 года, 8 766 руб. за расчетный период 2022 года и 9 119 руб. за расчетный период 2023 года.

Аналогичные размеры стразовых взносов будут установлены не только для предпринимателей, адвокатов, медиаторов, нотариусов, занимающихся частной практикой, арбитражных управляющих, оценщиков, патентных поверенных, но и для глав крестьянских (фермерских) хозяйств.

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1 С текстом законопроекта «О внесении изменений в статью 430 части второй Налогового кодекса Российской Федерации» и материалами к нему можно ознакомиться на федеральном портале проектов нормативных правовых актов (ID: 02/04/08-20/00107709).

Источник: garant.ru

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