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Taxes and Taxation

Peculiarities of Calculating the Basis for Insurance Contribution Calculation During Reorganization (Accession) of an Enterprise
Osina Dina

Lecturer of Chair of Legal Theory and Comparative Law, Moscow State Institute of International relations (MGIMO-University) of the Ministry of Foreign Affairs of the Russian Federation

119454, Russia, g. Moscow, ul. Prospekt Vernadskogo, 76
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 The subject of the research is the procedure that is used by a continuing company to assess the treshold of the basis for calculating insurance contributions payable to employees of an accessed company. The author focuses on the question whether a continuing company is entitled to include amounts that have been paid to employees of an accessed company during the fiscal period prior to the day of reorganization into the aforesaid basis. Osina analyses and interprets explanations of the Ministry of Finances of Russia and Federal Tax Service of Russia, judicial practice and researches on the matter, which causes the importance of this particular research for practical lawyers. The methodological basis of the research implied such formal logical methods as analysis and synthesis. The author has also applied special law science methods such as formal law and comparative law. The scientific novelty of the research is caused by the fact that the author carries out an analysis of the provisions of Part 34 of the Tax Code 'Insurance Payments' that have been in effect since 2017, and their practical implementation and associated law-enforcement practice, as well as compares them to previous regulations and practice. The main conclusions of the research are as follows: 1) the treshold of the basis for calculating insurance contributions should be defined by a continuing company and include payments made by an accessed company to employees during the fiscal period prior to the moment of the company's reorganization; 2) legality and foundation of this position have been proved by many years of judicial practice including that of the Supreme Arbitration Court of the Russian Federation and Supreme Court of the Russian Federation. 

Keywords: Tax code, Court practice, Refund of excess amounts, Fiscal period, Payments before reorganization, Accession, Continuation of employer-employee relations, Reorganisation of a legal entity, Maximum social security tax base, Social security tax



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