5 min.
Companies belonging to small and medium-sized businesses (SMEs) pay insurance contributions at a reduced rate of 15% (subclause 17 clause 1 article 427 of the Tax Code of the Russian Federation).
To be classified as SME, an enterprise must meet the following requirements:
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Micro businesses |
Small businesses |
Medium businesses |
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Average number of employees |
no more than 15 people |
no more than 100 people |
no more than 250 people
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Income value |
120 million rubles |
800 million rubles |
2 billion rubles |
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Structure of authorized (share) capital |
For business entities, joint ventures, partnerships |
Not more than 25% of the capital belongs to:
OR
Not more than 49 % of the capital belongs to:
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For joint stock companies |
Not more than 25% of voting shares are owned by:
OR
Not more than 49 % of voting shares are owned by:
The amount of the total share of participation of foreign organizations is not limited if they are not offshore and meet the criteria for small or medium-sized businesses (average headcount and income value). |
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The rate is applied to payments both under labour contracts and under civil law contracts, and only to that part of the employee's payments that, at the end of the month, exceeds the federal minimum wage in the amount of 16,242 rubles.
The company has the right to a reduced rate from the first day of the month in which information about it is included in the unified register of SMEs, and until the first day of the month in which it is excluded from this register.
It is prohibited to refuse reduced rates and apply general ones (letter of the Ministry of Finance dated 03.06.2021 No. 03-15-05/43471). If instead of reduced rates of insurance contributions, the company applied general ones, it is necessary to submit updated profit tax returns and reports on insurance contributions (subclause 1 of clause 1, subclause 1 of clause 4, article 81 of the Tax Code of the Russian Federation).
Information about the inclusion of an organization in the register of SMEs is an integral part of the input data for payroll. Based on these data, payroll specialist must determine the rate of insurance contributions.
You can find out if the company is included in the Unified Register of SMEs on the website: https://ofd.nalog.ru/.
To do this, enter the TIN or OGRN or OGRNIP or the name of the company in the search bar and click the "Find" button.
