Утверждены тарифы страховых взносов на 2021 год

Екатерина Уцына

Утверждены тарифы страховых взносов на 2021 год
AndreyPopov / Depositphotos.com

Президент РФ подписал закон о страховых тарифах на обязательное социальное страхование от несчастных случаев на производстве и профессиональных заболеваний на 2021 год и на плановый период 2022 и 2023 годов (Федеральный закон от 22 декабря 2020 г. № 434-ФЗ). Документ вступает в силу с 1 января 2021 года.

В 2021 году и в плановый период 2022 и 2023 годов страховые взносы на ОСС от несчастных случаев на производстве и профессиональных заболеваний будут уплачиваться страхователем в по тарифам и в том порядке, который действует и в этом году (утв. Федеральным законом от 22 декабря 2005 г. № 179-ФЗ). Так, страховые тарифы на ОСС от несчастных случаев на производстве и профзаболеваний определяются в процентах к суммам выплат и иных вознаграждений, которые начислены в пользу застрахованных в рамках трудовых отношений и гражданско-правовых договоров, предметом которых являются выполнение работ и (или) оказание услуг, договора авторского заказа и включаются в базу для начисления страховых взносов.

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Для предпринимателей по-прежнему остается льгота в виде уплаты взносов в размере 60% от общеустановленных тарифов. Льгота применяется в части начисленных по всем основаниям независимо от источников финансирования выплат в денежной и (или) натуральной формах (включая в соответствующих случаях вознаграждения по гражданско-правовым договорам) работникам, являющимся инвалидами I, II или III группы.

Источник: garant.ru

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Уведомление: Electronic Medical Record

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