Reduction of social tax for IT companies from 30% to 14%

    Who about what, and we again about optimization. This time I am writing about a reduction in social tax. On the hub, since 2011, the law on reducing the tax rate for IT companies has already been discussed many times. Indeed, from 34% (now 30%), the rate can be reduced first to 20%, and then, if you try hard, then up to 14%. Agree that the difference between 30 and 14 is already noticeable. This issue is worth working out. What is needed for this and is it so complicated?

    Develop software or sites? We reduce the rate from 30% to 20%

    All IT companies involved in the development and support of software (including website development) can apply for this tax benefit. To do this, two conditions must be met. 1) 70% of the company's turnover should be income from activities directly related to software development. 2) OKVED 72 should be present in your extract from the register of legal entities. In more detail about this, with reference to the documents, I wrote in this article .

    For an average studio (10-12 people), such savings can free up a good amount comparable to the salary of one employee.

    Have you reached the state of 30 people? Then we reduce the tax rate to 14%

    14% = PFR 8% + FSS 2% + FFOMS 4% (instead of PFR 22%, FSS 2.9%, FFOMS 5.1%)

    Here things are a little more complicated. In order to get this tax benefit, you need to fulfill several more conditions.

    • Confirm the status of an IT company by receiving a document on state accreditation of an organization operating in the field of information technology.
    • The average number of employees should be at least 30 people.
    • The income from the development and sale of software (or sites), following the results of nine months preceding the year the company switched to preferential payment of insurance premiums, should be at least 90% of the total income of the organization for the specified period;
    • Availability of contracts with state institutions or municipal organizations

    This is described in more detail in the comments to the law “Calculations on insurance premiums in 2013”.

    We have gone this way in practice. Here are some comments on each of the items:

    Condition 1. Obtaining state registration

    State accreditation is carried out by the Ministry of Communications and Mass Media of the Russian Federation. In order to get accreditation, the company must carry out activities in the field of information technology. OKVED codes for this type must be prescribed in the Charter. It is enough, as in the first case, the OKVED code 72.

    • To pass the accreditation procedure, it is necessary to form a package of documents:
    • application for state accreditation of an organization operating in the field of information technology ( download the form );
    • certificate of confirmation of the implementation of activities in the field of information technology ( download form );
    • extract from the Unified State Register of Legal Entities (must be received by the Organization no earlier than six months before applying for accreditation);
    • standard constituent documents.

    A set of documents must be sent by registered letter to the Ministry of Communications and Mass Media of the Russian Federation. Address: Tverskaya street, house. 7, Moscow, 125375. Registration lasts about 30 days from the date of application. They sent us even earlier. After sending documents, you can call and clarify the status of the application by phone.

    Even if you do not plan to receive a preferential rate, state accreditation, in any case, will be useful when working with large customers and participating in tenders. Here, by the way, how she looks .

    Decisions can be viewed on the website of the Ministry of Communications of Russia .

    Condition 2. A staff of 30 people

    If you are already more than 20 people, then you are close to the treasured figure of 30 people (we grew by more than 10 people in a year). In order to get a privilege, it may be worth officially formalizing temporary and remote employees, interns, etc. Savings with such a staff are already substantial and allow you to release a more substantial amount than in the first option. With this amount, you can, for example, update equipment at the office more often, pay lunch to employees or a fitness room.

    Condition 3. Turnover from software development revenue should be 90% of the company's turnover

    Target turnover includes revenues from development, adaptation (porting and localization) and software modifications. This also includes services for installing, testing and technical maintenance of software (including sites). If you are only doing this, then everything is simple.

    We go to the pension fund and social insurance fund to apply for the transition to a preferential tax rate. We take with us a link to the law, an extract on state accreditation, confirmation of the average number of employees for the previous year (KND form 1110018), confirmation of target income (corresponding section in the form of RSV 1). All this is accompanied by a letter, which we register at the reception. After that, we begin to pay tax at a reduced rate.

    Often, a significant portion of revenue, especially web studios, is advertising revenue. This income does not allow you to reach 90% of the target income to receive a reduced rate. What to do with it? A way is better than withdrawing this income to a separate legal entity - we have not yet found. Perhaps there are companies that have decided this issue differently. Share your advice.

    For us, this path seemed like a dark forest, until they began to walk along it. It turns out everything is not so complicated. The rate is approved for 2017. Worth trying.

    Vasily Churanov and web-canape team

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    How much do you pay social tax now?

    • 19.4% We pay in full - 30% 130
    • 5.6% We switched to the rate of 20% 38
    • 3.4% We went through all the stages and pay 14% 23
    • 71.4% What are taxes? :) 478

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