Updated list of affected industries for subsidy recipients
The new edition of the List of sectors of the Russian economy that require support in the context of a worsening situation as a result of the spread of a new coronavirus infection is presented in Appendix No. 5 to the Rules, approved. Government Decree No. 1513 dated 09/07/2021 (as amended by Government Decree No. 1849 dated 10/28/2021).
Here's what the updated list looks like:
Who can receive a subsidy for disinfection
An application for a subsidy for disinfection (a sample is given below) can be submitted by business entities that have fulfilled the conditions given in clauses 1 and 3 of Decree No. 976, in particular:
- The applicant is included in the register of small and medium-sized businesses as of June 10, 2020.
- The main type of economic activity of the applicant relates to sectors of the economy that require state support. The list of such sectors of the Russian economy with OKVED codes is given in Appendix No. 3 to Resolution No. 976 (catering, hotel business, personal services, etc.).
- The applicant is not in the process of liquidation, has not been expelled from the Unified State Register of Legal Entities, has not been deregistered with the Federal Tax Service, and its activities have not been suspended.
- The total amount of debt for taxes and insurance contributions as of 06/01/2020 does not exceed 3,000 rubles.
Individual entrepreneurs without employees can also count on receiving assistance. Socially oriented NPOs that meet the requirements listed in paragraph 4 of Resolution No. 976 will be able to submit an application for a subsidy for prevention and disinfection.
Before applying for a subsidy for disinfection, you should use the special online service of the Federal Tax Service. It allows taxpayers to check whether they are eligible to receive this subsidy. Working with the service is very simple: just enter the TIN in a special field and the system will immediately provide the necessary information. If the taxpayer has already submitted an application, he will be able to check its status using the service.
Who will give the money - 5 main conditions
Companies and individual entrepreneurs - small businesses, as well as socially oriented NPOs that meet five criteria can count on the subsidy.
For socially oriented NPOs the criteria are different. They are listed in clause 4 of the Rules for the provision of subsidies, approved. Government Decree No. 1513 dated 09/07/2021 (as amended by Government Decree No. 1849 dated 10/28/2021).
Deadlines for transferring subsidies
If there are no grounds for refusing to provide a subsidy, the Federal Tax Service, within 3 working days from the date of sending the application:
- calculates the amount of the subsidy;
- creates an electronic register of subsidy recipients;
- sends it to the Federal Treasury.
Then, no later than 3 working days from the day following the day the Federal Treasury receives the register of subsidy recipients, it transfers the subsidy to the recipient. Including by transferring the register to the bank.
No later than 2 business days following the day of transfer of funds, the Treasury informs the Federal Tax Service about the fact of transferring the subsidy to the recipient.
Tax authorities then have 3 working days following the day of receiving data from the Federal Treasury to inform the recipient of the subsidy about the fact of transferring the subsidy to him. This is possible via TKS, through the account on the Federal Tax Service website or in the form of a postal item.
Will they give you a subsidy: quick self-check
You can independently check for compliance with the criteria specified in Resolution No. 1513 on the Federal Tax Service website:
To pass a quick check on this service, just enter your TIN in the field specially provided for this:
If the employer meets the criteria listed in Resolution No. 1513 (that is, is entitled to a subsidy), the service will produce the following result:
Here you can find out about the progress of consideration of the application after it has been submitted.
If the conditions are not met, the service will issue a warning:
Receiving such a warning means that there is no point for the employer to apply for a subsidy - he will receive a refusal from the inspectorate.
Conditions for receiving a subsidy
There are several requirements for recipients of financial assistance, without which money will not be given. Here is their list:
- the organization (IP) is included in the register of small and medium-sized businesses as of March 1, 2020 (this can be easily checked using the TIN for receiving a subsidy);
- the organization or individual entrepreneur operates in a sector of the economy recognized as affected by the coronavirus pandemic by the government of the Russian Federation (determined by OKVED of the main type of activity);
- the number of employees in the month for which financial assistance is paid is at least 90% of the full-time number of employees in March 2022;
- as of 03/01/2020, the organization or individual entrepreneur has no arrears in taxes and insurance contributions, in total exceeding 3,000 rubles;
- the organization or individual entrepreneur is not in the process of liquidation or bankruptcy.
Later, the government clarified the requirement, indicating that the arrears are reduced by the amount of prepayments made for other taxes and fees. Check compliance with these requirements on the Federal Tax Service website using a special service. To check the subsidy using the TIN, it is enough to know the individual taxpayer number.
Another important condition for receiving support is the submission of the SZV-M report for March and April to the Pension Fund. Tax officials emphasize that this must be done before applying for a subsidy, since they receive information about the number of employees from this report. Individual entrepreneurs without employees do not submit such a report, since they are not policyholders registered with the Pension Fund. They should consider the appeal without it.
How to complete and submit an application
The application for a subsidy is made according to the form from Appendix 4 to the Rules, approved. Resolution No. 1513.
statements here.
Subsidy application form
The application can be sent electronically through your personal account on the Federal Tax Service website or via TKS.
If you do not have a personal account, the application can be filled out on the Federal Tax Service website, and then printed, signed and sent by mail.
How to correctly fill out an application for a subsidy
The application for a subsidy for disinfection products consists of one page, and the taxpayer should not have any difficulties filling it out. The document must indicate the following information:
- Organization name or full name. individual entrepreneur.
- INN code, checkpoint.
- Name of the bank.
- Correspondent account and BIC.
- Bank account number and recipient details.
The application must be signed by the head of the organization or individual entrepreneur. If the document is submitted by an authorized representative, you must indicate the details of the power of attorney.
Below is a completed sample application for a subsidy. 15,000 rubles for disinfection (initial amount) and the current payment amount do not need to be indicated in the application.
You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
Deadlines for submitting an application for a subsidy
To receive a subsidy for non-working days, you must send an application to the tax authority between November 1 and December 15, 2021. Failure to comply with the specified deadlines is grounds for refusal of a subsidy (clause 9 of the Rules, approved by Resolution No. 1513).
If you have any unresolved questions, you can find answers to them in ConsultantPlus.
Full and free access to the system for 2 days.
Application for a subsidy for disinfection
The unified application form for a subsidy for disinfection is given in Appendix No. 2 to Decree of the Government of the Russian Federation No. 976. The deadline for submitting an application is strictly limited; this must be done during the period from 07/15/2020 to 08/15/2020. After receiving the application, the Federal Tax Service must check whether the applicant meets the approved requirements and whether the bank details provided by him coincide with information from the bank. If the decision is positive, the recipient of the subsidy is included in the register sent to the treasury, and the money is transferred to him within 3 days.
Amount of subsidy for non-working days
The amount of the subsidy is calculated by the tax inspectorate based on the federal minimum wage as of 01/01/2021 (RUB 12,792) and the number of employees reflected in the DAM (section 3).
Formulas for calculating subsidies:
The subsidy for non-working days is provided to its recipient once (clause 5.1 of the Rules, approved by Resolution No. 1513).
Subsidy amount
Its amount is 15,000 rubles for initial expenses and another 6,500 rubles for current expenses for each employee according to their number in May 2020 .
For individual entrepreneurs without employees, the amount of the subsidy is equal to the amount of initial expenses and amounts to 15,000 rubles .
The number of employees is determined by the Federal Tax Service on the basis of data received from the Pension Fund from reporting in the SZV-M form. The recipient of the subsidy is responsible for the accuracy of the information on the number of employees. Otherwise, you will have to return the subsidy to the budget.
The need for these additional payments is due to the requirements of Rospotrebnadzor for the prevention of new coronavirus infection. Thus, enterprises working directly with clients must:
- provide staff with masks and gloves;
- organize temperature measurement;
- take measures to maintain social distancing.
A subsidy for preventive measures is issued once free of charge in order to partially compensate for the corresponding costs.
List of documents for receiving a subsidy
It is worth requesting from an MFC specialist a complete list of forms that may be required for calculating government benefits, a sample application for a subsidy for utilities and rent. If the package is incomplete, the specialist has the right to refuse and return the forms to the applicant. It is also worth paying attention that the information provided in the documentation must correspond to reality and be reliable, otherwise the fraud will be discovered during the verification process. What is included in the package of forms:
- passports or other identification documents of family members, for children – birth certificate;
- certificate of income and salary for the last six months. The certificate may not be submitted by pensioners who, in addition to pension payments, do not have an additional source of income;
- citizens who work unofficially, do not have official employment or are unemployed submit information about the lack of wages;
- an extract from the housing and communal services or checks confirming payment for utilities;
- a form confirming the absence of debts for housing and communal services or a contract with a utility company to pay the debt within the specified time frame;
- certificates confirming the cohabitation of the applicant and other family members. At the legislative level, cases are established when a family can take advantage of a subsidy in the absence of the owner of the property;
- a form confirming the right to own an apartment or private house;
- bank account into which payments will be received.
When submitting a certificate of no salary, information about persons who are serving in military service, are in prison, or are students of universities, colleges or other educational institutions is also submitted. Certificates are submitted confirming the absence of stipend payments and the absence of other accruals. Large families provide certificates confirming their family status.
