The deadlines for the payment of insurance premiums have been extended by a year for a number of categories of payers
Due dates have been postponed for 12 months in relation to the following social security contributions:
- on payments for April - June 2022 for companies and individual entrepreneurs engaged in 78 types of activities listed in Appendix No. 1 to the Resolution (for example, activities in the field of health, science, culture, tourism, sports and entertainment, the production of food and drinks, clothing, furniture, textiles, publishing, building construction, rent and leasing). This means that, such companies and individual entrepreneurs must now pay contributions no later than 15 May 2023 for April 2022, 15 June 2023 for May 2022, and 17 July 2023 for June 2022.
Also, for those individual entrepreneurs whose main type of activity is indicated in Appendix No. 1 to the Resolution, the deadline for paying an additional 1 % contribution to compulsory pension insurance from income in 2021 exceeding RUB 300,000 has been extended by a year from 1 July 2021. Accordingly, now it is necessary to pay it no later than 3 July 2023.
- on payments for July - September 2022 for a narrower list of companies and individual entrepreneurs listed in Appendix No. 2 to the Resolution (performing only 39 types of activities listed in Appendix No. 1 to the Resolution). This means that such companies and individual entrepreneurs now must pay contributions for July 2022 no later than 15 August 2023, no later than 15 September 2023 for August 2022, and no later than 16 October 2023 for September 2022. Therefore, for payers engaged in the types of activities listed in Appendix No. 2 to the Resolution, the payment period for contributions for April-September 2022 has been extended.
Whether a company or an individual entrepreneur is engaged in activities in the relevant area is determined by the code of the main type of activity, information about which is contained in the Unified State Register of Legal Entities/Unified State Register of Individual Entrepreneurs as at 1 April 2022.
The extension of the deadlines for the payment of insurance premiums does not apply to legal entities of some organisational and legal forms listed in Appendix No. 3 to the Resolution (mainly these are budgetary, i.e. public, institutions, including state and municipal institutions, unitary and state enterprises, public law companies, state corporations, as well as branches of foreign non-profit non-governmental organisations, etc.).
According to the Russian Federal Tax Service, in order to take advantage of this measure of state support, one does not need to specifically submit an application; for those who meet the established criteria, the deadlines for payment will be extended automatically.