Екатерина Уцына
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Президент России подписал федеральный закон, вносящий изменения в налоговое законодательство в части расширения списка налогоплательщиков, применяющих пониженные тарифы страховых взносов (Федеральный закон от 1 апреля 2020 г. № 102-ФЗ, далее — Закон).Так, согласно новым правилам, право на пониженные тарифы страховых взносов будет предоставляться субъектам малого и среднего предпринимательства (подп. 17 п. 1 ст. 427 Налогового кодекса в редакции Федерального закона от 1 апреля 2020 г. № 102-ФЗ). Для них устанавливаются следующие тарифы:
на ОПС — 10% (как для сумм не превышающих предельную величину базы для исчисления взносов, так и сверх установленных лимитов);на ОСС на случай временной нетрудоспособности и в связи с материнством — 0%;на ОМС — 5%.
Таким образом, для малого и среднего бизнеса общая ставка страховых взносов будет снижена в два раза — с 30% до 15% (п. 2.1 ст. 427 НК РФ в редакции Федерального закона от 1 апреля 2020 г. № 102-ФЗ). Применять пониженные страховые взносы вышеуказанные налогоплательщики смогут уже с 1 апреля 2020 года.
При этом Законом устанавливаются и особые условия применения пониженных тарифов. Так, воспользоваться ими можно будет только в отношении той части выплат работникам, определяемой по итогам каждого календарного месяца, которая превышает размер МРОТ, установленный федеральным законом на начало расчетного периода. Таким образом, если выплачиваемая заработная плата равна или по каким-то причинам ниже установленного размера МРОТ, то пониженная ставка страховых взносов применяться не может.Напомним, что с инициативой о снижении общей ставки страховых взносов для малого и среднего бизнеса в два раза выступил в своем обращении к гражданам Президент РФ 25 марта 2020 года. При этом он отдельно подчеркнул, что такая мера поддержки не временной, а постоянной. Она должна будет являться долгосрочным стимулом для работодателей повышать зарплату своим сотрудникам.
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