How to get a deferral of insurance premiums
Table of contents:
- What insurance premiums can be deferred?
- Reasons for deferral
- What documents must be submitted to obtain a deferral of insurance premiums
- When may a deferral be denied
Since 2015, the legislative gap has finally been eliminated, which was expressed in the absence of clear grounds for granting a delay for the payment of insurance premiums. Now, payments to the PFR and the FSS provide a mechanism for obtaining a deferment or installment plan without imposing penalties for up to one year.
According to the new law, installments can be granted in case of financial difficulties for the insured and there are reasons to believe that in the future he will fulfill his obligations to pay contributions.
Installment involves the division of the amount of contributions into several payments, deferral - payment of arrears in one payment at the end of its validity. The order of their design is no different.
What insurance premiums can be deferred?
These are insurance payments to the PFR (insurance and medical contributions) and the FSS. The only type of contributions to which the deferral mechanism does not apply is contributions to the funded part of the pension. But in view of the fact that the “moratorium” on contributions to the funded pension was extended for 2015, this omission is not yet relevant.
Reasons for deferral
The law establishes clear grounds for deferral. This means that not all entrepreneurs can exercise their right to it.
The grounds for granting a deferral or installment plan are:
- natural disaster, catastrophe, other force majeure circumstances;
- untimely provision (non-provision) of budget funds;
- seasonality of business (income from seasonal business should be more than 50%).
What documents must be submitted to obtain a deferral of insurance premiums
The list of documents requested by the funds includes a conclusion on the occurrence of a natural disaster; documents confirming the failure to provide budget funds; document confirming the share of seasonal income in the revenue structure.
Regardless of the reason for receiving a deferment, it is necessary to provide:
- reconciliation report for calculations with the FSS and the FIU;
- certificate of open accounts from the Federal Tax Service;
- bank statement with information on turnover and account balance;
- an obligation to comply with the terms of payment and an indicative schedule for debt repayment;
