ФНС России напомнила об отмене зачетного механизма уплаты страховых взносов

Екатерина Уцына

ФНС России напомнила об отмене зачетного механизма уплаты страховых взносов
Lenets_Tatsiana / Depositphotos.com

Налоговая служба на своем официальном сайте опубликовала информацию об отмене с 1 января 2021 года зачетный механизм уплаты взносов.

Нормами налогового законодательства установлено, что с 2021 года назначение и выплата страхового обеспечения по ОСС застрахованным лицам на всей территории России, в том числе на территории г. Москвы, будет осуществляться непосредственно территориальными органами фонда с использованием механизма прямых выплат (ст. 431 Налогового кодекса, Федеральный закон от 30 ноября 2016 г. № 401-ФЗ, Федеральный закон от 3 июля 2016 г. № 243-ФЗ).

Уплата страховых взносов на ОСС будет осуществляться в установленном порядке в полном объеме без уменьшения на сумму расходов на выплату обязательного страхового обеспечения по соответствующему виду соцстрахования.

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ФНС России напоминает, что получить информацию о подготовке к переходу на «прямые выплаты» можно на сайте Государственного учреждения — Московского регионального отделения фонда социального страхования российской федерации в разделе «Прямые выплаты».

Источник: garant.ru

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