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Разрешить написание латиницей Reduced rates may apply insurance premiums under certain conditions
If the company falls under Article 58 of the Law on the use of low-rate premiums to the Pension Fund with the principal activity NACE 45.11.2 and 45.23.1 additional activity. We are a company with limited liability, medium-payroll number 60. Relate to small business. Sincerely Accountant Abdulova Tamara P.

Hello The text of your question is not specified, the system of taxation which your company pays taxes. Allowance for NACE 45.11.2, 45.23.1 provided only to organizations using USN.

If your company uses USN, in accordance with changes made to the art. 58 of the Federal Law of 24.07.2009g. № 212-FZ (as amended Amended by Federal Law 28.12.2010g. № 432-FZ), you are entitled to use the 2011 - 2012 low rate of insurance premiums to the Pension Fund.

In the Information Clarification of the Pension Fund from 24.03.2011g. in items "i", paragraph 3 specified promotional code NACE 45 "Construction". All economic activities, grouped under the code, are entitled to use a low rate of insurance premiums to the Pension Fund.

In order to recognize the appropriate type of economic activity the main portion of revenues from sales of products and services (income must be determined in accordance with Art. 346.15. Tax Code) should be at least 70% of total revenues.

Thus, if the following conditions, you may apply a reduced rate of insurance premiums to the Pension Fund:

    organizations must apply USN,

    activities for the application of exemptions to be based on NACE codes specified in Information Letter Mosgorstat,

    share of income from lgotiruemym codes NACE shall not be less than 70% of the total revenues.
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