Екатерина Уцына
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Налоговая служба разъяснила порядок расчета страховых взносов с учетом пониженных тарифов (письмо ФНС России от 29 апреля 2020 г. № БС-4-11/7300@).
С 1 апреля 2020 г. для плательщиков страховых взносов, признаваемых субъектами малого или среднего предпринимательства в отношении части выплат в пользу физлица, превышающих размер МРОТ, установленного федеральным законом на начало расчетного периода, применяются пониженные тарифы страховых взносов: на ОПС — 10% как в пределах установленной предельной величины базы для исчисления страховых взносов по данному виду страхования, так и свыше установленной предельной величины, на ОСС на случай временной нетрудоспособности и в связи с материнством — в размере 0%, на ОМС — в размере 5% (Федеральный закон от 1 апреля 2020 г. № 102-ФЗ).
Нормами трудового законодательства (ст. 133 Трудового кодекса) МРОТ устанавливается одновременно на всей территории России федеральным законом. Месячная заработная плата работника, полностью отработавшего за этот период норму рабочего времени и выполнившего нормы труда (трудовые обязанности), не может быть ниже МРОТ.
В районах Крайнего Севера и приравненных к ним местностях оплата труда осуществляется с применением районных коэффициентов и процентных надбавок к заработной плате (ст. 315 ТК РФ). А значит, плательщики — субъекты МСП исчисляют страховые взносы с выплат с учетом этих надбавок, а суммы превышения, облагаемые по пониженным тарифам страховых взносов, определяются исходя из величины МРОТ, установленного федеральным законом на начало расчетного периода.
Плательщики страховых взносов вправе применять пониженные тарифы, установленные Федеральным законом № 102-ФЗ, только при условии внесения сведений о них в реестр МСП. Начало применения льготных тарифов — 1 число месяца, в котором сведения были внесены в реестр МСП, но не ранее 1 апреля 2020 года. В случае исключения из реестра пониженные тарифы не применяются с 1 числа месяца исключения.
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Налоговым законодательством установлено, что база для исчисления страховых взносов определяется по истечении каждого календарного месяца как сумма выплат и иных вознаграждений, начисленных отдельно в отношении каждого физлица с начала расчетного периода нарастающим итогом (ст. 421 Налогового кодекса). В течение расчетного периода по итогам каждого календарного месяца плательщики страховых взносов производят исчисление и уплату страховых взносов исходя из базы для исчисления страховых взносов с начала расчетного периода до окончания соответствующего календарного месяца и тарифов страховых взносов за вычетом сумм страховых взносов, исчисленных с начала расчетного периода по предшествующий календарный месяц включительно (п. 1 ст. 431 НК РФ). Поэтому страховые взносы по соответствующему виду страхования в отношении выплат и иных вознаграждений, начисленных в пользу физлиц за периоды, начиная с апреля 2020 года, должны исчисляться плательщиками — субъектами МСП следующим образом:
страховые взносы за январь = база (за 1 месяц) * 30%; страховые взносы за февраль = база (за 2 месяца) * 30% — страховые взносы, исчисленные за январь; страховые взносы за март = база (за 3 месяца) * 30% — страховые взносы, исчисленные за январь-февраль; страховые взносы за апрель = база (за 3 месяца) * 30% + выплаты МРОТ (сумма выплат меньше или равная размеру МРОТ) * 30% + (база (за 4 месяца) — База (за 3 месяца) – выплаты МРОТ) * 15% — страховые взносы, исчисленные за январь-март; страховые взносы за май = база (за 3 месяца) * 30% + выплаты МРОТ за 2 месяца * 30% + (база (за 5 месяцев) — база (за 3 месяца) – выплаты МРОТ за 2 месяца) * 15% — страховые взносы, исчисленные за январь — апрель; страховые взносы за июнь = база (за 3 месяца) * 30% + выплаты МРОТ за 3 месяца * 30% + (база (за 6 месяцев) — база (за 3 месяца) – выплаты МРОТ за 3 месяца) * 15% — страховые взносы, исчисленные за январь — май; страховые взносы за июль = база (за 3 месяца) * 30% + выплаты МРОТ за 4 месяца * 30% + (база (за 7 месяцев) — база (за 3 месяца) – выплаты МРОТ за 4 месяца) * 15% — страховые взносы, исчисленные за январь — июнь; страховые взносы за август = база (за 3 месяца) * 30% + выплаты МРОТ за 5 месяцев * 30% + (база (за 8 месяцев) — база (за 3 месяца) – выплаты МРОТ за 5 месяцев) * 15% — страховые взносы, исчисленные за январь — июль; страховые взносы за сентябрь = база (за 3 месяца) * 30% + выплаты МРОТ за 6 месяцев * 30% + (база (за 9 месяцев) — база (за 3 месяца) – выплаты МРОТ за 6 месяцев) * 15% — страховые взносы, исчисленные за январь — август; страховые взносы за октябрь = база (за 3 месяца) * 30% + выплаты МРОТ за 7 месяцев * 30% + (база (за 10 месяцев) — база (за 3 месяца) – выплаты МРОТ за 7 месяцев) * 15% — страховые взносы, исчисленные за январь — сентябрь; страховые взносы за ноябрь = база (за 3 месяца) * 30% + выплаты МРОТ за 8 месяцев * 30% + (база (за 11 месяцев) — база (за 3 месяца) – выплаты МРОТ за 8 месяцев) * 15% — страховые взносы, исчисленные за январь — октябрь; страховые взносы за декабрь = база (за 3 месяца) * 30% + выплаты МРОТ за 9 месяцев * 30% + (база (за 12 месяцев) — база (за 3 месяца) – выплаты МРОТ за 9 месяцев) * 15% — страховые взносы, исчисленные за январь – ноябрь.
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