Екатерина Уцына
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Из-за распространения новой коронавирусной инфекции 11 апреля было принято решение о введении цифровых пропусков для передвижения по территории г. Москвы и Московской области в период действия режима повышенной готовности (Указ Мэра Москвы от 11 апреля 2020 г. № 43-УМ, Постановление губернатора Московской области от 11 апреля 2020 года № 177-ПГ). В обязательном порядке спецпропуска начали применяться с 15 апреля. Выделено три категории пропусков — первая, для осуществления поездок по работе, вторая — для поездок в медучеждения, и третья — разовый пропуск для поездок в иных личных целях. Пропуск для поездок на работу является самым длительным — он выдается о 30 апреля. Остальные две категории — разовые. Для того, чтобы оформить рабочий пропуск сотруднику, помимо своего паспорта и номера кары «Тройка» и (или) «Стрелка» (при наличии) нужно заполнить поля с реквизитами организации-работодателя — ИНН (поле необязательно только для медицинских организаций) и сокращенное наименование компании. Такие пропуска выдаются только сотрудникам организаций, на которые не распространяется режим нерабочих дней (п. 4 Указа Президента РФ от 2 апреля 2020 г. № 239), если присутствие работника на рабочем месте необходимо. Под эту же категорию пропусков подпадают служебные разъезды, например, доставка товаров курьерами.
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Налоговая служба рассказала, как оформить рабочий пропуск самозанятым — плательщикам налога на профессиональный доход (информация ФНС России от 16 апреля 2020 г.). Они должны при оформлении пропуска указать свой ИНН, а в графе «Работодатель» написать «Самозанятый». Напомним, что на НПД могут перейти те граждане, которые не имею работодателя и наемных работников, создают собственный продукт или оказывают услуги самостоятельно без посредников. При этом годовой доход их должен быть не более 2,4 млн руб. ФНС России также напоминает, что необходимо по возможности сократить личные поездки для предотвращения распространения коронавирусной инфекции.
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