State support measures during the pandemic will be extended to religious organizations

What the President proposed

On March 25, 2020, Vladimir Putin addressed the people and businesses in connection with the coronavirus and its impact on the economy. Among other things, regarding insurance premiums, he noted:

“I consider it necessary to provide small and medium-sized businesses with a deferment of all taxes, with the exception of VAT, for the next 6 months. And for micro-enterprises, in addition to this deferral of taxes, we should also give a deferment of insurance contributions to social funds.

Now we must do everything to support the incomes of citizens, especially those employed in small and medium-sized enterprises.

to reduce the amount of insurance premiums for them by half - from 30 to 15% Such a reduced rate will apply to the amount of wages exceeding the minimum wage - the minimum wage. If the salary is at the level of the minimum wage or for some reason even lower, then the rate will remain the same, 30%.

Please note: the reduced rate is not being introduced for a few months, not only as an anti-crisis measure, but for what is called the long term, for the future. And in this way we create a long-term incentive for employers to increase wages for their employees.”

As a result, Federal Law No. 102-FZ dated April 1, 2020 “On amendments to parts one and two of the Tax Code of the Russian Federation and certain legislative acts of the Russian Federation” (hereinafter referred to as Law No. 102-FZ) was adopted. Let's consider its provisions regarding insurance premiums.

How to recognize it?

That is, in some specific sentence - is it a preposition or a noun with a preposition? Very simple: phonetically, i.e. by pronunciation.

If used as a prepositional phraseological unit, the emphasis falls on “and”: “ in connection with ”. If the emphasis is on “I”, then you need to write a word with a preposition: “We were in a close relationship ... ”. Consequently, here we are faced with a floating stress.

New rights of the Government of the Russian Federation

According to the amendments to Art. 4 of the Tax Code (new paragraphs 3-5), the Government is empowered to issue regulatory legal acts in 2020, providing for the period from 01/01/2020 to 12/31/2020:

• extension of deadlines for payment of insurance premiums;
• extension of deadlines for submitting calculations for accrued and paid insurance premiums and/or other documents;
• extension of deadlines for sending and fulfilling demands for payment of insurance premiums, penalties, fines, interest;
• extension of the deadlines for making decisions on the collection of insurance premiums, penalties and fines;
• additional grounds for providing a deferment (installment plan) for the payment of insurance premiums in 2020, changing the procedure and conditions for its provision;
• grounds and conditions for not using methods to ensure the fulfillment of the obligation to pay insurance premiums;
• grounds and conditions for non-application of liability for failure to submit (late) calculations for accrued and paid insurance premiums and/or other documents (information).

Contents of the document

The application to the accounting department is drawn up according to the general rules of office work. The document is drawn up in writing by hand or using a computer and includes:

• addressee: “to the accounting department”, “chief accountant”, etc., name of the organization (individual entrepreneur);
• information about the applicant in the genitive case (from whom): full name, position and department in the organization;
• name of the document: application;
• relevant request and basis;
• an application in the form of written documents confirming the basis for the employee’s application to such a document as an application to the accounting department.

The application to the accounting department must be signed by the applicant and dated for signing and filing. The document can be submitted either by the employee himself, or his representative through the office of the organization, or directly to the accounting department.

Reduced insurance premiums due to coronavirus

Law No. 102-FZ established for representatives of small and medium-sized businesses a two-fold (from 30 to 15%) permanent reduction in the total tariff of insurance premiums from payments above the minimum wage.
Thus, the new amounts of insurance premiums for SMEs are as follows:

• for mandatory pension insurance – 22.0% (if the payment is less than the minimum wage), within the base and above – 10.0% ;
• in cases of temporary disability and maternity – 0%;
• for compulsory medical insurance – 5.0% (until 04/01/2020 – 5.1%).

Thus, as the President promised in his address to the nation on March 25, 2020, the amount of insurance premiums has been reduced by half - from 30 to 15% (10% in the Pension Fund of the Russian Federation + 5% for compulsory medical insurance).

Further in the table we will explain in more detail the changes to the Law of December 15, 2001 No. 167-FZ “On Compulsory Pension Insurance in the Russian Federation” concerning the reduction of insurance premiums for small and medium-sized businesses.

Small and medium-sized businesses are also exempt from paying insurance contributions to the Social Insurance Fund for compulsory social insurance in case of temporary disability and in connection with maternity.

These reduced tariffs apply to income accrued from April 1, 2020, and are valid indefinitely (in Law No. 102-FZ, as amended by the Tax Code of the Russian Federation, two articles establish reduced tariffs: one from 04/01/2020, the other from 01/01/2021). At the same time, payments for March 2020 must be calculated and paid as usual.

Moreover, in the period from April 1, 2020 to December 31, 2020, the contribution rate for compulsory pension insurance within the maximum base value is not 22.0%, but 10.0%.

REFERENCE

Until April 1, 2020, the employer had to pay insurance premiums for the employee at a rate of 30% of the salary. Of them:

• 22% – in the Pension Fund of Russia;
• 5.1% – in the Federal Compulsory Medical Insurance Fund;
• 2.9% - in the Social Insurance Fund.

If the salary is more than 1.29 million rubles. from the beginning of the year, the pension contribution rate is reduced to 10%. Social insurance contributions are zeroed out when the salary is over RUB 990,000. per year cumulative total.

Is this type of leave available to everyone?

The father of the child who has provided the necessary documents can apply for a holiday.

Criteria that an employee must meet to receive

this vacation is not established by law. Neither length of service, nor profession, nor anything else will affect the employer’s decision.

If the employer refuses to provide leave for which there are sufficient grounds, then, upon an employee’s complaint, the regulatory authorities will oblige the manager to provide it.

Problems can arise only for employees who have entered into a civil contract with their employer rather than an employment contract. Labor legislation does not apply to their relationship, and if the contract does not provide for additional leave on the basis in question, the employer is not obliged to satisfy the employee’s request for rest time due to the fact that he has become a father.

Deferred payment

Decree of the Government of the Russian Federation of April 2, 2020 No. 409 “On measures to ensure sustainable development of the economy” for organizations and individual entrepreneurs of small and medium-sized businesses, as well as micro-enterprises, extended the deadlines for paying insurance premiums, including to the Social Insurance Fund for mandatory social insurance against accidents at work and occupational diseases:
• accrued from payments and other remuneration to individuals for March-May 2020 - for 6 months ; • from payments for June-July 2020 – for 4 months .

The following table shows all the new deadlines for payment of insurance premiums for 2020, taking into account the specified resolution of the Government of the Russian Federation and all the nuances.

The following picture shows the old and new deadlines for payment of insurance premiums for micro-enterprises of small and medium-sized businesses from industries affected by the coronavirus.

Comma with the word "in connection with"

A phrase with this derivative preposition can be isolated optionally if certain conditions are present in the text:

• if it is between the subject and the predicate;
• turnover is common;
• the phrase is neither at the beginning nor at the end of the sentence;
• it contains an explanation of what is being said, and it stands out intonation;
• The author's placement of punctuation marks is possible, depending on his intention.

Conclusion

Thus, insurance premiums on salaries for small and medium-sized businesses have been reduced from 30 to 15%. In addition, from April until the end of 2020, there is an even more grace period.

If payments in favor of an employee from the beginning of 2020 exceed the maximum base (1,292,000 rubles - Decree of the Government of the Russian Federation dated November 6, 2019 No. 1407), the rate of pension contributions from the difference will be the same 10%.

KEEP IN MIND

The new reduced tariffs apply only to that part of payments in favor of each individual that exceeds the federal minimum wage (RUB 12,130). Payments must be compared with the minimum wage at the end of each calendar month.

If, for example, at the end of April 2020, the amount of payments to an employee is 19,130 ​​rubles, the reduced contributions apply only to the amount of 7,000 rubles (19,130 ​​rubles - 12,130 rubles).

As a result, the reduction in insurance premium rates applies not only to companies and individual entrepreneurs from the industries and areas of activity most affected by the coronavirus, but also to all SMEs in general.

Noun with the preposition "in connection"

This phrase can serve as a noun in a sentence with the non-derivative preposition “in”. The noun is in the singular prepositional case (in what?). The first syllable with the vowel I is stressed.

The syntactic role of the phrase is assigned an additional one. When parsing, it is emphasized as an addition with a dotted line. Often it has an agreed upon definition, emphasized by a wavy line.

Between the preposition and the noun you can put another word, which will be the definition - No one doubted the connection between these young people. No one doubted the close connection between these young people.

Documenting

To receive leave, the employee is required to write an application requesting this and indicating the required period of provision. A copy of the baby's birth certificate is provided along with the application.

At the second stage, the order is issued. It indicates the basis for the provision and duration of rest time for the employee.

In the time sheet, these days are marked with the designation “OZ”.

By agreement with the employer, the employee may receive longer leave without pay. It will be issued as leave at your own expense for family reasons, and will be designated “BEFORE” on the report card.

There is no set period within which you must apply for leave in the event of the birth of a child.

For providing discounts to paying students in connection with the introduction of distance learning

An open letter from students of the Higher School of Economics to the rector Ya.I. Kuzminov.

We, students of the National Research University Higher School of Economics, in connection with the transition to distance learning due to the COVID-19 pandemic and the subsequent deterioration in the quality of educational services provided, demand that all paying students be provided with a 50% discount for the first semester of the 2020/21 academic year while maintaining rating competition for 75 % and 100% discount.

At the moment, HSE does not plan to adjust tuition fees due to the transition to an online format. The educational office refers to the response of the Ministry of Science and Higher Education of the Russian Federation, which, in general, boils down to the following wording:

“there are no grounds for revising (changing) the cost of paid educational services, since the main characteristics of the education received, provided for in the contract, do not change when using distance educational technologies”

At the same time, HSE announces an increase in the cost of implementing the university’s educational programs by 20% due to the online format of education, explaining this by the purchase of additional equipment for remote work of teachers, compensation for travel home for low-income students, the purchase of ZOOM licenses, etc.

The signatories of this petition agree that the price of HSE educational services should be revised because:

1. A complete transition to distance learning does not correspond to the concepts of full-time or part-time format specified in the HSE educational standards.

2. The quality of distance learning is significantly lower than previously existing. This is due to the degree of involvement of students and teachers in the learning process, and regular technical problems, and failure of the session schedule, and the discrepancy between the number of teaching hours in the program and their actual number.

3. The HSE’s argument about the 20% increase in costs is questionable. Considering the planned 30 billion expenditures for 2020, the amount is astronomical. After all, the vast majority of teachers conduct online seminars from their laptops, and

Instead of purchasing a license in ZOOM ($49), it is planned to use Microsoft Teams, which is already included in the Office 365 package. Most also moved from the hostel to home at their own expense.

4. HSE has always positioned itself as a European-level university. In Western universities, which also use the online format, the possibility of reducing fees is either already actively discussed or used1 2, and the Higher School of Economics declares an unequivocal negative position.

5. In the current crisis situation, students’ families have lost the financial opportunities that they had at the time of concluding the agreement with the HSE. Many of them work in the private sector, which is in decline.

We do not ask for refunds for the current semester. We take into account the technical complexity of this operation. We propose a mechanism that the Higher School of Economics already applies every year - providing a 50% discount for the first semester of the next academic year. Only this time, all students studying on a paid basis will receive it, and the best of them are 75 and 100%. We are ready to listen to constructive proposals from the HSE management.

A tower is not buildings, textbooks and computers; first of all, it is people. By helping students in critical situations, HSE helps itself and maintains its reputation as one of the best universities in Russia.