Law on taxes for disabled people of the 2nd group. What tax benefits are provided to disabled people of the first and second groups

According to the current legislation, persons with disabilities in Russia are classified as preferential category. They have social benefits which are provided to them at all levels, both at the federal and regional levels. Unfortunately, all countries face the problem of disability, and so far it has not been possible to cope with it. Even vice versa. Every year the number of people with disabilities is increasing.

In addition, the situation of disabled people in our country differs little from that of pensioners. This is the same little protected category of citizens in all respects. tax incentives for disabled people, it is an opportunity for these people to improve their financial situation, as well as a chance to assert their rights.

What benefits will people with disabilities have in 2019?

In 2019, disabled people who have the first and second groups have privileges:

• benefits for the treatment and prosthetics of teeth;
• for the purchase of medicines;
• they are reimbursed for the cost of treatment in a sanatorium and resorts.
• for education.

In 2019, people with disabilities will have the opportunity to choose whether to use services or wish to receive financial compensation. In addition, social pensions will be indexed by 12%, and the size of social payments will also increase by 5.5%.

In addition, the disabled will continue to benefit from medical service. No changes are expected in this respect.

What tax benefits do people with disabilities have?

This year and next year, disabled people retain all the tax benefits they enjoyed last year. AT this moment there are various programs aimed at supporting people who have disabilities. The same benefits remain as in previous years.

At the moment, taxes are provided in Russia:

• for transport;
• land;
• property;
• for individual entrepreneurship.

Some persons with disabilities are able to work and open their own business, and at the same time enjoy the benefits provided by law. However, disability has to be confirmed regularly, and this rule applies to all disability groups.

Transportation Disability Tax Benefits

On the this moment there are benefits for disabled veterans of the Second World War, participants in hostilities, for people with handicapped, which have the first and second groups. And also for people who cannot fully work because of their illness. It must be said that they can only be used in relation to one vehicle, which belongs to a disabled person.

There are also certain requirements that the car must meet. In particular, you can not pay tax if the car engine power does not exceed 100 hp. With. Or the car was manufactured at least 15 years ago. This benefit applies to cars that were provided to a disabled person by authorities social protection. Article 358 of the Tax Code applies in this respect.

In addition, the transport tax is regulated by municipal authorities. Therefore, in a number of regions, people with disabilities have the opportunity to pay only half interest rate. However, in some areas, local authorities have completely exempted disabled people of the first and second groups from having to pay this tax.

Property Tax Benefits

In Russia, there is a property tax that every citizen must pay. However, there are benefits for disabled people in this respect as well. The category of people who have the opportunity not to pay for their transport includes the disabled of the first two groups, the Second World War, and the disabled from childhood.

It is supposed to fit the tax base in the amount of not more than 10 thousand rubles for the disabled who took part in the hostilities, as well as people who were injured during the liquidation of the Chernobyl accident or who suffered from radiation sickness.

In addition, disabled people of the first and second groups are completely exempt from property taxes. This category also includes people who have a disability since childhood.

Tax incentives for entrepreneurs

In the current situation with the employment of the population, the situation is quite acute and difficult. It is especially difficult for people with disabilities to find work. Here, disabled people who are engaged in entrepreneurial activities have tax benefits. This includes disabled people of both the first, second and third groups. In addition, they have the full right to receive deductions, which are regulated in article 218 of the Tax Code. It also says that people with disabilities who are engaged in entrepreneurship as an individual entrepreneur have the right to count on social deductions. They can be equal to the amount that the disabled person spent on his treatment.

In addition, when paying for notary services, a disabled person has the right to receive a discount of 50% of the cost. If and another tax break for people with disabilities. They are entitled to receive a tax deduction, the amount of which is 500 rubles for each month of the tax reporting period. In addition, they are exempt from paying social tax, in particular, disabled people of all groups may not pay UST. But, nevertheless, they are obliged to pay value added tax. These benefits also apply to children.

In addition, disabled people have benefits when applying for a job, as well as when calculating insurance premiums. So, when transferring insurance premiums, the amount in this case is no more than 60%, depending on the insurance rate. Tax incentives for land and property also apply to those enterprises where at least 80% of disabled people are employed. They also apply to organizations whose authorized capital is funds, disabled people. In this case, the owner of this company is also exempt from paying taxes.

Also, from the point of view of the Tax Code, they are entitled to a tax deduction, the amount of which is 3,000 rubles. It is provided to disabled veterans of the Second World War and people with disabilities who have one of three groups. For disabled children, a deduction of 500 rubles is provided.

When purchasing vouchers to sanatoriums and funds for rehabilitation, value added tax is not charged. In addition, disabled people can receive financial assistance from the employer, the amount of which is about 4,000 rubles, or compensation for medicines.

If a child with a disability grows up in the family, then his parents can take advantage of the income tax exemption. In addition, according to the law, there are tax benefits on inheritance and on property that is transferred by donation. In particular, they may not pay taxes when they inherit residential houses, a car, which become the property of disabled people with the first or second group.

Benefits for disabled people of the 2nd group - compensations, payments, discounts, social services and other privileges, including means for individual rehabilitation (prostheses, wheelchairs) provided to persons with dysfunction of organs or body systems of moderate severity.

A disabled person of the 2nd group has the right to privileges in various areas of life. To find out what preferences of federal and regional significance are due to a disabled person and to receive them in a timely manner, you need to contact the pension fund, as well as visit the social security and tax authorities. The most significant benefit is the pension, which varies in size. The non-working person is entitled social pension, a person with seniority can choose a labor pension benefit.

Who should receive benefits?

To obtain a certificate and apply for assistance, you need to pass an examination in ITU Bureau, and then provide the following documents to the pension fund and social security authorities:

The effect of disability and the right to appropriate preferences lasts until the next medical examination.

What are the preferences

Disabled people of the 2nd group are prescribed the following basic preferences:

• monthly pension allowance (about 4400 rubles) plus additional payments if there is 1 child in the care of a disabled person - 5844 rubles, 2 children - 7305 rubles, 3 children - 8767 rubles;
• EDV - monthly cash payment in the amount of about 2124 rubles. (when deciding to use the social package or some of the components, its cost will be calculated from the EDV);
• discounts on housing and communal services: 50% for electricity, gas, water, heating, garbage disposal and sewerage (if there is no central heating in the dwelling, a disabled person can install a boiler at half price);
• in their homes, people should be partially reimbursed for the cost of fuel;
• medicines prescribed by a doctor free of charge for the unemployed and with a 50% discount for the employed;
• rest and treatment in a sanatorium medical indications(vouchers are issued free of charge to the unemployed and at a discount to the employed, as well as at the expense of the employer if a person was injured at work);
• payment for the road to the health resort;
• free travel on trains;
• tax preferences;
• admission to educational institutions out of competition;
• privileges in employment and vocational training;
• 50% discount for notary services.

Additional preferences

Disabled people of the 2nd group are entitled to additional social services: care for a disabled person at home, assistance in obtaining certificates, etc.

Additional benefits include free breakfast and lunch for students in a school with children with a disability. To qualify for this benefit, parents must write to the school principal and provide a certificate of disability.

Also, disabled people should remember that their share in the division of the inheritance is at least 50%.

Privileges in the field of medicine and healthcare: nuances

In addition to free medicines for the treatment of the pathology that caused disability and sanatorium therapy, citizens with the 2nd group of health restrictions are provided with the following benefits:

1. discounts on medical equipment, prostheses, including dental ones (except for expensive implants and crowns), various devices (wheelchairs, Hearing Aids, bandages, etc.);
2. medicines for the treatment of tuberculosis;
3. orthopedic shoes on preferential terms.

Moscow has an extended list of free or subsidized medicines and medical devices for invalids.

To get a referral to a sanatorium, you need to contact your doctor and then follow his instructions. The duration of stay at the resort for adults is 18 days, for disabled children 21 days. The ticket must be handed out no later than 3 weeks before arrival.

tax incentives

In the tax area, preferences can be used when paying personal income tax, taxes on land, transport (up to 150 HP) and real estate, as well as when contacting a notary. In some cases, a person with physical limitations completely exempt from state duty. Do not pay beneficiaries and property tax.

Taxes are not deducted from payments from the former employer if they do not exceed 4 thousand rubles.

An employee with a 2nd disability group has a favorable tax deduction (500 rubles). It is calculated as follows: 500 rubles are taken from the salary. and calculate a 13 percent income tax.

The tax deduction from the purchase / sale of housing and other property is 13%.

Employment of the disabled

Disabled people of the 2nd group should work no more than 7 hours a day

Disabled people of the 2nd group should work no more than 7 hours a day (35 hours a week). They do not have the right to work forcibly in excess of the norm, on holidays and on weekends (only with the written consent of the employee).

Disabled persons are entitled to 30 days paid leave plus leave at their own expense up to 60 days.

Contraindications to labor activity disabled are:

• high level physical activity at work;
• work at night and in conditions of neuropsychic stress;
• inevitable contact of an employee with microorganisms, fungi, bacteria, etc.;
• radiation at work;
• strong concentration toxic substances, chemical compounds;
• work in conditions of extreme temperatures;
• insufficient / excessive lighting.

How to get a travel allowance?

People with disabilities pay half the cost of a ticket in urban and suburban transport. For travel in municipal transport, a disabled person is issued a single social travel card.

How to apply for a discount on utilities?

To receive benefits in the housing and communal sector and compensation payments The following documents must be submitted to the Pension Fund:

What you need to enter a technical school or university on preferential terms

A disabled person of the 2nd group is given the opportunity to enter out of competition in any state educational institution, subject to the successful passing of tests, exams and the compliance of medical and social indications with the profile educational institution and chosen specialty. In this case, the scholarship will be paid regardless of academic performance.

Law on monetization

Knowing exactly what benefits he is entitled to, a disabled person can significantly improve his life, so you need to follow changes in legislation at the federal and local levels, because the list of benefits is constantly changing, new opportunities are emerging. Thus, in connection with the law on monetization, persons with physical disabilities can replace some discounts and free services receiving the equivalent amount in rubles.

The law on monetization applies to payment for medicines, housing and communal services, travel by municipal transport, and sanatorium therapy. Regarding the payment of a communal apartment, the following scheme applies: a person pays in full according to the receipt, and then he is recalculated for bank card or invoice 50% of the amount paid.

Benefits from the social package have a fixed "price". To replace one or more services with a ruble equivalent, you need to submit an application to the Pension Fund. This decision can then be reversed by writing a new application.

In Russia there is enough disabled citizens. By different reasons not all of them are aware of what tax benefits they can use. And those who are interested in this topic want to know in detail what documents to submit, what registration procedure to go through.

There is also an interest in where to apply, in what cases they may refuse to provide relief from civil taxation. There are benefits that do not apply to persons with a 1st or 2nd category of disability. Much also depends on the size of the monthly allowance accrued to such citizens from the state budget.

Who is supposed to

Disabled people of the 2nd group include people with serious illness with irreversible processes, or in which bright symptoms are fixed. These persons are partially or completely deprived of the opportunity to physically serve themselves.

Both for working (with official employment) and for unemployed disabled people, a special medical commission is provided.

It is she who determines the degree of damage, limitation of working capacity, or complete incapacity of a person. Also issues relevant documents.

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In order for a disability of the 2nd group to be recognized by specialists, the following of a number of factors must be present:

1. Loss of ability to work on the face. It can be partial or complete.
2. A person needs regular care and maintenance.
3. The patient has no limbs, or they are atrophied, non-functional.
4. The presence of an incurable disease is recorded.
5. Psychiatry presented facts of violation in mental development, or functions.
6. The person has lost one of the internal organs.
7. Vision or hearing was seriously impaired.

If a disabled person can work, then doctors prescribe a number of restrictions for him in terms of providing a workplace, work schedule, etc.

Tax breaks, monthly allowance, cash support in the form of a one-time material assistance are provided to such persons as state social support.

The disabled person must apply for passing ITU– Medico-social expertise. General order the passage of such a commission is indicated in the law No. 181-FZ of November 24, 1995, in force in the latest edition.

What tax benefits do disabled people of 2 groups have?

Civilians who experience significant physical difficulties retain the same tax benefits that were provided by the state in 2017.

Today, such citizens have the right not to pay, or pay less in the following areas:

1. Property possession, or transactions of purchase and sale of valuable property.
2. Transport taxation.
3. Land taxes for persons living in private houses, cottages.
4. Income tax (clause 38, clause 1, article 264 of the Tax Code of the Russian Federation).
5. Income tax (personal, total, property, other).

As for the size of property tax benefits, here we are talking entirely about rates assigned differently by regions of the country.

Local self-government bodies are engaged in determining the size. In some administrative center, for example, disabled people are completely exempt from property taxes, and somewhere they pay 50% or less.

It is necessary to take into account one more factor - this information can change from year to year, when local authorities change their policy regarding the social security of citizens of a poorly protected social category.

Transport taxes are levied on all persons who have personal transport of any kind - a car, boat, scooter, or motor boat. Disabled people of the 2nd group have the right not to pay such a fee at all.

But to receive benefits, it is not enough to have one certificate of disability. It is also necessary to show documents for the equipment, which would indicate that it was structurally converted for a driver with disabilities.

The following conditions must also be met:

1. The machine must not exceed the capacity of 100 Horse power.
2. The vehicle must be purchased through the social security authorities.
3. Must be owned by a disabled person.
4. The equipment must be registered with the relevant authorities - for example, a car with the traffic police.

In some cities, the highest threshold for car power in large volumes is allowed.

For example, this can be seen in the following regulations for passenger cars:

• Moscow - in order to receive benefits, it is permissible for a disabled person to have a car with a capacity of up to 200 hp;
• St. Petersburg - up to 150 hp;
• Voronezh - up to 120 hp;
• Lipetsk - up to 200 hp

In order to have a reduced tax rate for the use of land, a disabled person of the 2nd group will need to take care of the following conditions:

1. Be the owner of the land.
2. Own the property indefinitely or for a specified period.
3. Or be the heir to a land area with a lifelong right of possession.

In the event that land is registered for a citizen for a specific period of time, tax payment is made only within the framework of existing property rights. How much to pay is decided by local governments in Russian cities.

The tax percentage is the cadastral price of the plot. It serves as the tax base for calculating the amount of the state fee.

For disabled people, a reduction in payments in this area is available within the limits of 10,000 rubles. But this is in the event that a citizen or citizen received the status of a disabled person of the 2nd group before January 1, 2004.

In addition to the civic duty to pay mandatory fees, there is also a tax "rebate" for legal entities who officially hired disabled people of the 2nd group.

In the case of 80 percent of the content of such citizens in their staff, the organization will have the right not to pay land tax at all.

This also applies to cases where the authorized capital of the enterprise was formed from the funds of disabled people, and their property was on the balance sheet. The rules are enshrined in clause 3 of article 381, as well as clause 5 of article 395 of the Tax Code of the Russian Federation.

In addition to benefits, there is also the opportunity to receive a tax deduction. Full information they are contained in Article 218 of the Tax Code of the Russian Federation.

The monthly allowable refund amounts in Russia are as follows:

Tax deductions as a mechanism is also considered as an exemption. The scheme is to return part of the money to the payer, which was deposited by him into the state account for mandatory fees.

But this is possible only when the categories of citizens specified in Russian legislation are exempted from paying a certain percentage of the tax. If disabled people are allowed not to pay at all, then he does not pay. In this case, deductions, as a way of compensation, are not connected and do not work due to inexpediency.

How to issue

To apply for a tax benefit for a disabled person of the 2nd group, you must pay attention to the following procedure:

1. Preparation of documents.
2. Submission of an application to the tax office at the place of residence or registration of the place of residence.
3. Waiting for approval of the submitted application.
4. Submission of a package of papers for consideration.
5. Receiving a positive response and instructions on how and how much to pay now every month.

Every disabled person has the right to expect benefits as soon as possible. Therefore, state structures do not delay with registration - approximately within 1 working day, everything is fully processed.

What documents will be needed

A preliminary package of papers is collected according to the list, which can be taken from the tax authority.

The list of documents is as follows:

• statement;
• citizen's passport;
• certificate of disability - certificate;
• conclusion from ITU;
• rehabilitation program from a medical institution;
• legal papers for property, land, if the tax is profile;
• certificates from the accounting department, if the disabled person works under the Labor Code of the Russian Federation;
• a copy of the work book, if any.

Application forms can be downloaded from the official websites of tax authorities. When they provide a certificate, they always make sure that it is not overdue. It is usually issued medical institutions for a period of 1 year. Then the disabled person is re-examined and receives a new certificate.

Can they refuse

Refusal to receive a disabled person can only be in the following cases:

1. There is no document in the package of papers provided.
2. Not all documents confirming his status are in order. Some papers are out of date. Particular attention should be paid to the period of validity of the ITU certificate.
3. A person for some reason (temporarily or permanently) does not receive state cash benefits, although disability is confirmed by documents.

When a citizen with a 2nd disability group knows about his rights, he will be able to claim with government agencies simplification of taxation.

In such cases, citizens with disabilities have the opportunity to spend their cash to improve their health and quality of life.

To receive a tax “discount”, you must apply with an application to the MFC, to the website of the State Service, or to the Federal Tax Service (through the website, or personally arrive at the institution). In many ways, the use of Internet services is convenient for people with disabilities.

In 2019, disabled people of the second group will still be able to enjoy many tax benefits provided by Russian law. Benefits improve the quality of life. If you know what exactly the state has provided for people with special needs, everyone can demand in higher bodies that the laws be followed and the disabled receive different kind tax breaks could save and spend more on improving their health.

For disabled people of the 2nd group in 2019, the same tax benefits will remain as in the previous one. These include exemptions for the following types of taxes:

• property;
• transport;
• land;

There will also be tax deductions, disabled people will be exempted from paying some state fees.

Among other things, people with disabilities in this group can receive the following state support:

1. the right to a paid trip for one to the place of treatment;
2. the right to purchase at the expense budget funds medicines(a fifty percent discount is provided for working disabled people), dressings, special medical devices prescribed by doctors or prescribed by conclusion medical and social expertise;
3. right to buy orthopedic shoes and free prosthetics limbs;
4. the possibility of dental prosthetics at the expense of public funds;
5. free travel in the city public transport(the law does not provide for benefits for taxi travel, including fixed-route taxis);
6. enrollment in educational institutions out of competition, if the entrance exams were successfully passed, in addition, a higher scholarship is provided for those students who study full-time;
7. right to a reduced working week and long vacation at own expense (35 hours and 60 days, respectively).

Additional payments to pensions will also be made.

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Property tax

In Russia, the tax on property of individuals is one of the local taxes: the rates are set by local governments. The owner pays for a residential building, apartment, other real estate. However, there is a rather long list of categories of citizens who are exempt from paying this type of tax, and the second group of disabled people is also indicated in the list. This type state aid will continue in 2019.

This type of tax is levied on almost all vehicle owners who have passed state registration: cars, motorcycles, boats, motor boats, etc. The tax is charged at this case, for the object itself. Disabled people of the second group are exempt from this type of tax if they have acquired and use car which has been specially equipped for use by people with disabilities. The object of taxation will also not be a vehicle with an engine whose power does not exceed 100 horsepower. However, for this it is necessary that such a car be purchased through the social security authorities and in compliance with the procedure established by law.

In addition, pensioners and disabled people can qualify for a reduction in the tax rate for a vehicle with an engine capacity of up to 150 horsepower, and in some regions do not pay tax at all for such a vehicle.

By the way, there are certain benefits for car insurance. Disabled people of the second group pay 50% of the cost of OSAGO. This again applies only to vehicles specially equipped for the needs of a disabled person. At the same time, not only the disabled person himself, but also his legal representative for example, a guardian of a child with a disability.

Land tax

Land tax is levied on owners land plots, as well as citizens who own the land on the right of perpetual use or lifetime inheritable possession. Tax rates (that is, the percentage of the tax base, which is also the cadastral value of land) are also determined by local governments. Disabled people of the second group can count on a reduction in the cadastral value by ten thousand rubles. Truth, we are talking only about citizens who received a disability of the second group before January 2004.

What are the deductions

Former servicemen with a disability of the second group, who were injured while defending their homeland, can count on tax deductions from their salaries in the amount of three thousand rubles for each month. Other disabled people in this group enjoy deductions in the amount of 500 rubles, also for each month. These rules also apply to parents, guardians or caregivers when it comes to a child with a disability.

The state also provides for certain indulgences for working disabled people of the second group and those who are engaged in entrepreneurial activities. Thus, legal entities individual entrepreneurs pay only 27.1% of the insurance premium for the disabled. Organizations that work closely with people with disabilities also receive significant tax benefits. So, if in a public organization at least 80% of the members have a disability, it is completely exempt from corporate property tax and land tax. The same applies to organizations whose property is wholly owned by public institutions for the disabled, as well as enterprises with an authorized capital formed only from the contributions of public disabled organizations. In the latter case, it is necessary that at least half of the members of such an association themselves have a disability, and their share in the wage fund is a quarter of all profits.

Exemption from payment of state duties

In a number of cases, disabled people of the second group are exempted from paying state fees or pay less than other citizens. This applies to two cases:

1. Fully exempt from payment of state fees charged for the conduct of cases by the courts: including justices of the peace or courts of general jurisdiction, the Supreme Court;
2. They pay half of the amount of the fee required for the provision of any notary services.

What you need to know about benefits

Many of these benefits are declarative in nature. For them to come into force, you need to submit an application to the tax office, providing documents confirming the right to receive them.

It should also be noted that individual benefits may be regulated by regional laws. Can be entered additional measures to improve the lives of people who find themselves in a difficult life situation or with serious health problems. More detailed information are required to provide social organs at the place of residence.

If you have any questions, our online lawyer on duty is ready to answer them promptly.

For an organization that employs disabled people, preferences are provided for income tax, property tax, transport and land taxes, as well as insurance premiums for compulsory insurance. Benefits are also provided for disabled workers themselves, in particular, for personal income tax. Consider what they are and under what conditions they are provided.

income tax

When calculating income tax, the organization has the right to attribute the costs in the form of funds aimed at ensuring the social protection of disabled workers to other costs associated with production and sales. The basis is subparagraph 38 of paragraph 1 of Article 264 of the Tax Code. However, it must meet the following requirements. First, the number of employees with disabilities from the total number of employees must be at least 50 percent. Secondly, the share of expenses for the wages of disabled people in the total payroll is at least 25 percent.

When determining total number persons with disabilities, the average number of employees does not include persons with disabilities who work part-time, work contracts and other civil law agreements.

It should be borne in mind that the mentioned subparagraph contains a closed list of goals for the social protection of persons with disabilities. In particular, this includes improving the working conditions and labor protection of disabled people, creating and maintaining jobs for disabled people, health resort service disabled people, as well as persons accompanying disabled people of group I and disabled children.

For the purpose of calculating income tax, additional payments to persons with disabilities provided for by law are included in labor costs (clause 23, article 255 of the Tax Code of the Russian Federation). For example, an additional payment up to the amount of the previous earnings when transferring a disabled person who was exposed to radiation as a result of the Chernobyl disaster, for medical reasons, to a lower-paid job (clause 4, article 14 of the Law of May 15, 1991 No. 1244-1).

Thus, in addition to other expenses, an organization in which people with disabilities work can also increase the item of expenses for wages.

Benefits for personal income tax

In addition to the standard tax deduction provided for each month of the tax period to the parent supporting the child, a disabled employee is entitled to deductions in the amount of 3,000 rubles or 500 rubles.

We note right away that disabled employees who are entitled to more than one deduction from the listed standard personal income tax deductions are provided with one - the maximum.

So, the right to a monthly deduction in the amount of 3,000 rubles is available to persons who have received a disability as a result of a disaster on Chernobyl nuclear power plant who have received or received radiation sickness and other diseases due to the accident in 1957 at the Mayak Production Association and the discharge of radioactive waste into the Techa River, invalids of the Great Patriotic War, invalids from among the military personnel who became disabled I, II and III groups due to injury, concussion or injury, invalids from among former partisans, as well as other categories of invalids, equated in pension provision to the indicated categories of military personnel.

A monthly deduction of 500 rubles is due to disabled people from childhood, as well as disabled people of groups I and II.

It should also be borne in mind that certain payments to disabled employees are not subject to personal income tax (Article 217 of the Tax Code of the Russian Federation). Thus, the amounts of full or partial compensation or payment by employers for the cost of purchased vouchers, with the exception of tourist ones, are exempted from the “income” taxation. Moreover, these vouchers should be purchased by former employees who left due to disability retirement, and disabled people who do not work in this organization.

In addition, on the basis of such vouchers, the specified persons must be provided with services by certain institutions. These are sanatorium-resort and health-improving organizations located on the territory of Russia. These include sanatoriums, sanatoriums, dispensaries, rest houses and recreation centers, boarding houses, health-improving complexes, sanatorium, health-improving and sports children's camps.

Exemption from personal income tax applies to amounts that are provided at the expense of:

- the employer's funds, provided that the costs of paying for recreational holidays for disabled employees are not included in the costs that are written off as expenses when taxing profits;

• budget funds;
• funds of non-profit enterprises, one of the goals of which, in accordance with the constituent documents, is social support and protection of persons who are not able to independently exercise their rights and legitimate interests due to physical or intellectual characteristics;
• funds received from activities in respect of which employers apply special regimes.

A number of payments to disabled people have been allocated, from which it is not necessary to withhold personal income tax. Among them are payment by the employer for means of preventing disability and rehabilitation of disabled people, as well as payment for the acquisition and maintenance of guide dogs (clause 22, article 217 of the Tax Code of the Russian Federation); financial assistance received by disabled pensioners from a former employer in the amount of 4,000 rubles (clause 28, article 217 of the Tax Code of the Russian Federation); reimbursement of the cost of medicines within 4,000 rubles (clause 28, article 217 of the Tax Code of the Russian Federation).

In the latter case, exemption from taxation is granted only if there are documents confirming the actual expenses for the purchase of these medicines and the appointment of the attending physician.

Benefits for insurance premiums

The legislation on compulsory types of social, medical and pension insurance does not provide for any benefits in relation to payments to disabled people.

At the same time, Article 58 of the Law of July 24, 2009 No. 212-FZ provides for reduced rates of insurance premiums for certain categories of payers of insurance premiums during the transition period of 2011-2027. Among them are employers who make payments and other remuneration individuals who are disabled people of I, II or III groups.

Reduced rates apply to the specified payments and remunerations for:

• public organizations of the disabled;
• organizations, the authorized capital of which consists entirely of contributions from public organizations of the disabled and in which average headcount persons with disabilities is at least 50 percent, and the proportion of them wages in general payroll - at least 25 percent;
• institutions created to achieve educational, cultural, health-improving, physical culture and sports, scientific, informational and other social goals;
• institutions providing legal and other assistance to persons with disabilities, children with disabilities and their parents, the sole owners of whose property are public organizations disabled people.

It should be noted that benefits on contributions do not apply in any way to those organizations that, although they meet the above requirements, at the same time produce or sell excisable goods, minerals, other minerals, as well as goods mentioned in the list approved by Decree of the Government of the Russian Federation of 28 September 2009 No. 762. For example, precious metals and fur products.

The same employers who fully qualify for benefits on contributions are entitled to apply the following rates of insurance contributions during 2012: - to the Pension Fund - 16 percent; - in the FSS - 1.9 percent; - in the MHIF - 2.3 percent.

The right to apply reduced rates of insurance premiums depends on the date the employee was recognized as disabled (letter of the Ministry of Health and Social Development of Russia dated June 22, 2010 No. 1977-19). This date is indicated in the certificate of disability. It is necessary to apply the reduced rate of insurance premiums from the 1st day of the month in which the employee received a disability.

Suppose, as a result of the examination, the disability of the employee is not confirmed. Then, from the 1st day of the month in which the old certificate expired, it is no longer possible to use reduced tariffs.

With regard to insurance premiums for compulsory social insurance against accidents at work and occupational diseases, then the employer has the right to charge these contributions from payments to disabled employees of any group in the amount of 60 percent of the insurance rate set by the company. Grounds - paragraph 1 of article 2 of the Law of December 22, 2005 No. 179-FZ, article 1 of the Law of December 8, 2010 No. 331-FZ.

Other tax incentives

At the federal level, there are no tax incentives for corporate property tax, transport and land taxes for legal entities with disabled employees.

At the same time, the legislative bodies of the constituent entities of the Russian Federation may provide for various benefits when establishing a transport tax and a tax on property of organizations. The same powers are vested in the representative bodies of municipalities in establishing the land tax.

D.M. Radonova, tax consultant