Екатерина Уцына
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В конце апреля 2020 года были утверждены правила предоставления из федерального бюджета субсидий субъектам малого и среднего предпринимательства, ведущим деятельность в отраслях российской экономики, в наибольшей степени пострадавших в условиях ухудшения ситуации в результате распространения новой коронавирусной инфекции (постановление Правительства РФ от 24 апреля 2020 г. № 576). Согласно им, размер субсидии определяется как произведение величины МРОТ по состоянию на 1 января 2020 года, которая составляет 12 130 руб., на количество работников в марте 2020 года. Такой порядок применяется при расчете субсидии для организации. Если субсидия выделяется предпринимателю, то размер МРОТ умножается на количество работников в марте 2020 года, увеличенное на единицу.
Как поясняет налоговая служба, Количество работников получателя субсидии определяется на основании полученных от ПФР данных из отчетности по форме «Сведения о застрахованных лицах» (форма СЗВ-М), которую представляет получатель субсидии (письмо ФНС России от 12 августа 2020 г. № СД-4-11/12947@).
В пункте 4 формы СЗВ-М раскрывается понятие «застрахованные лица» — это работники, с которыми в отчетном периоде заключены, продолжают действовать или прекращены трудовые договоры, гражданско-правовые договоры, предметом которых является выполнение работ, оказание услуг, договоры авторского заказа, договоры об отчуждении исключительного права на произведения науки, литературы, искусства, издательские лицензионные договоры, лицензионные договоры о предоставлении права использования произведения науки, литературы, искусства.
Все важные документы и новости о коронавирусе COVID-19 – в ежедневной рассылке Подписаться
Поэтому, для расчета субсидии учитывается общее количество работников, сведения о которых отражены налоговым агентом в форме СЗВ-М.
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Автор статьи представляет информацию с акцентом на объективность и достоверность.