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The Russian Social Security Fund has explained how SMEs from the “affected” sectors and socially oriented not-for-profit organisations can obtain a deferral (an instalment plan) for the payment of contributions within the framework of compulsory insurance against accidents. Insured parties should submit a relevant application to the regional department of the Fund according to the place of registration. The submission should also include a copy of the tax authority’s decision to grant a deferral (an instalment plan) for the payment of insurance contributions (please be reminded that the deadlines for the payment of insurance contributions for this category of insured parties have been moved as follows: for March - until 15 October, for April and June - until 15 November and for May and July - until 15 December).
The application can be drawn up on the basis of the template proposed by the Social Security Fund (available on the Fund’s website) or in any form, provided that it must include the entity’s name, address and INN (Taxpayer’s Identification Number)/KPP (Code of Reason for Tax Registration) and the amount, the grounds for and the period of the deferral (the instalment plan) for the payment of contributions. There should also be confirmation of the insured party’s obligation to transfer the contributions when they are due. The Fund should be promptly notified in the event the tax authority’s decision to grant a deferral (an instalment plan) is cancelled.
