The Ministry of Finance "released" from the SP contributions from employees in the amount of 1% of the excess income

In a letter dated May 13, 2016 N 03-11-11 / 27630 Ministry of Finance touched on reducing the tax on STS entrepreneurs on premiums, depending on the availability of employees. SP, generating payments and other compensation to individuals, to pay insurance premiums with both of those benefits, and for himself a fixed amount. Taxpayers who use the simplified tax system "income", reduce the amount of tax (prepayments) calculated for the tax (reporting) period, in the amount of contributions for compulsory pension, health, social insurance (in case of temporary disability and maternity, as well as from accidents accidents and occupational diseases), paid (within the estimated sums) in the tax (reporting) period. The amount of the tax (advance payments) can not be reduced by the amount of contributions by more than 50%. Thus, IP on the USN "income" with employees, reduce the amount of tax (advance payments) to the paid contributions to the Pension Fund and FFOMS both for employees and for themselves, but not by more than 50%, according to the agency. Also, the Ministry of Finance pointed out that the procedure for calculating the amount of contributions to the fixed amount in terms of the payment of 1% of IP income in excess of 300 thousand rubles a year, applies only to PI does not make payments and other rewards to individuals, and does not apply to IP activities that produce payments and other compensation to individuals. The Ministry of Finance said on the procedure for calculating the contributions specified in Paragraph 1.1 of Article 14 of the Law 212-FZ, which involves determining the amount of SP contributions paid to them for itself in the PF, for two cases: if the income of SP for the year does not exceed 300 thousand rubles, and if you exceed. This interpretation appears to be quite peculiar, as we recall, part 3 of Article 5 of Law 212-FZ stipulated duty payers belonging to more than one category, calculate and pay contributions on all grounds. This norm officials were traditionally "screwed" to the SP with employees, to mention the obligation to pay such SP assessed contributions both for themselves and for the workers. In addition, part 1.1 of article 14 of Law 212-FZ also does not specify the differences in the calculation of contributions SP "for himself", depending on the availability of workers. Suffice it to new looks and also contained in the letter commented interpretation of opportunities for reducing tax on STS on premiums paid by SP for yourself if this SP is employees, not more than 50%.