From January 1, 2012,
changes introduced into the law on insurance contributions (No. 212- dated July 24, 2009) come into force, in accordance with which the list of preferential categories of employers eligible for the reduced Pension Fund contributions is expanded. They can pay contributions to pay at a reduced rate - 14% of the wage fund instead of 34%.
From the New Year, such benefits are received by software developers (incomes of which are 90% generated by software sales) with the number of employees 30 or more. The subsidiaries of foreign software companies can also apply for benefits, provided that they are registered and pay taxes in Russia (for example, 700 people work in the Russian division of SAP).
Software developers have previously been in the preferential category, but only on the condition that the company's staff is 50 people or more. However, a month ago, the State Duma adopted amendments, and on December 3, the President of the Russian Federation signed a law that amends the list of beneficiaries, so that the minimum required staff of the company is reduced from 50 to 30 people.
The amendments were adopted thanks to the initiative of the Association “Russoft”, which was supported by the Ministry of Communications and the Ministry of Economic Development. Initially, the business
asked to extend the preferential limit on companies of 25 people, then the Ministry of Finance agreed only to 30.
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According to the president of the Russoft association, Valentina Makarova, now we must strive to soften the norm that 90% of the company's revenues should go from selling software, because many Internet companies that earn money, for example, from advertising, suffer because of this. Representatives of "Russoft" offer to start to reduce the rate of 90% to at least 80%, or to count 90% not from total revenue, but from income from core activities.
We add that the Skolkovo residents have a similar benefit (14% of deductions to social funds instead of 34%), and in the distant future, residents of all other Russian technology parks
can receive a benefit if they receive special accreditation. Approximately 20-30 of the current 100 technoparks can undergo accreditation, after which the Russian Technoparks Association, together with the Ministry of Communications, will punch through the adoption of the Technoparks Act, which is supposed to include a provision on benefits.