What will change in the laws in 2021

Finance

Russians over 45 years old will begin to notify about the state of the retirement account

The pension fund will send notifications about the amount of the due pension every three years so that future retirees can predict the level of income in old age. The data will come automatically through the "Gosuslugi" portal.

Maternity capital will increase

Now for the first child they will give almost 17 thousand more - payments have been increased to 483 881 rubles 83 kopecks. The maternity capital for the second child increased by 5, 5 thousand - up to 155 550 rubles.

If the first child was born before January 1, 2020 and maternity capital was not allocated for him, then for the second and the next they will immediately give 639 431 rubles 83 kopecks, provided that the parents did not receive a certificate before.

Rural mortgage program will expand

Rural mortgage is a loan with a preferential rate of 0, 1–3%. It is intended for the purchase of an apartment, house or land in the countryside. From 2021, the program also applies to the construction of residential real estate on leased land.

According to another innovation, rural mortgage recipients will have to register in new housing.

The minimum wage and the cost of living will be calculated in a new way

The minimum wage will depend on the median wage. This is the middle line in total income, which divides workers into two equal parts - those who earn more or less than her. From January 1, the minimum wage will be 42% of this value, in 2021 it is 12,792 rubles. According to the law, this figure should not decrease in the future, even if the median salary decreases.

The subsistence minimum is now tied to the median per capita income and amounts to 44.2% of this indicator. In 2021 - 11 653 rubles.

Taxes for individuals

Income from deposits will be subject to personal income tax

They will start collecting tax on income that exceeds a certain threshold. It is calculated by the formula:

Income Threshold = 1 million × key rate in effect on January 1 of the year for which tax is paid.

For the first time, the tax on deposits will have to be paid in 2022. It will be taxed on income received in 2021.

Personal income tax on incomes over five million will increase

From January 1, the scale for personal income tax will become progressive. Those who earn less than five million a year will continue to give 13% of their income to the state. If the earnings exceed five million, the excess will be taxed at a rate of 15%.

The tax office will check the income of individuals without a declaration

We are talking about transactions related to the sale or donation of property. If the seller or the recipient of the gift does not declare income, the tax office will still have the right to conduct a desk audit based on the data it has.

The 3-NDFL declaration form will change

An application for a refund of overpaid tax can be submitted as part of the declaration.

Business

Business will be checked via the Internet

In 2021, inspections of legal entities and private entrepreneurs are allowed to be carried out in a remote format, including using audio and video communication.

And from July 1, a full-fledged planned event can be replaced with a one-day inspection visit. The legal entity or individual entrepreneur will be notified of this no later than 10 days in advance.

However, scheduled inspections will hardly affect small and medium-sized businesses. The moratorium on them has been extended until 2022. An exception will be made for companies whose activities can harm people or nature.

Organizations no longer have to file transport and land tax returns

The tax office will calculate everything itself and send notifications, as well as to individuals. It remains for organizations to inform the Federal Tax Service on time about the appearance of new vehicles or land plots for them.

Everyone is now obliged to pay transport and land taxes by March 1 of the next year. Previously, regions could change this date.

UTII will be canceled

There will no longer be an opportunity to pay a single tax on imputed income. The tax office will begin to deregister the organization and individual entrepreneur automatically.

The UTII were going to be canceled a long time ago, but they gave the business time until the end of 2020 to choose a suitable tax regime. Those who have not done so will be transferred to the general taxation system by default.

Tax rates for IT will be reduced

Information technology companies will be able to pay corporate income tax of 3% and compulsory insurance contributions at reduced rates: 6% for pension insurance, 1.5% for social insurance, 1% for medical insurance.

The list of activities suitable for patent taxation will change

16 items were added to it, including pet care, toy repair, printing invitations and business cards and other activities.

At the same time, they approved the list of works in respect of which the patent taxation system is not applied. This is, for example, the production of excisable goods or wholesale.

Simplification conditions will change

Previously, a business could not apply the simplified taxation system if the income for the year exceeded 150 million rubles or the state had more than 100 employees. Now the thresholds have been raised to 200 million and 130 people.

The income limit for the calculation of insurance premiums will increase

In 2021, the employer has the right to deduct to the Pension Fund not 22%, but 10% per employee, as soon as his income for the year reaches 1,465,000 rubles. Contributions to compulsory social insurance can be omitted at all when the employee's earnings exceed 966 thousand.

Work

Removed text will be made more understandable in terms of legislation

Amendments to the Labor Code will come into force, which describe the important points of teleworking. For example, now it is stipulated in the law that remote work can be temporary or permanent and that the distance of an employee from the office should not affect the amount of his salary.

Paper labor will be a thing of the past

From January 1, they stop issuing. But if you already have a paper work book and you decide not to replace it with an electronic one, then the employer will continue to fill out the document in the old fashioned way.

The list of professions prohibited for women will be reduced

The list of 456 activities was replaced by a list of 100 items. Now women are allowed to work as subway and electric train drivers, truck drivers, deck crew members, elevators, and so on.

Transport

Destroyed vehicles will no longer be taxed at the request of the owner

If the car has turned into a heap of iron, it will be necessary to notify the tax office and confirm that the vehicle is not suitable for use. The application can be submitted directly to the tax office or to the MFC. The decision on the appeal will be made within seven days. If it is positive, the tax will cease to be charged from the first day of the month, when there was a problem with the transport.

Car first aid kit requirements will be updated

The changes affected only part of its content. The first aid kit should now contain two disposable medical masks. You will also need two packs of sterile wipes, two pairs of gloves, four gauze medical bandages at least 10 cm and three at least 14 cm, as well as one fixing roll adhesive plaster at least 2 cm.

However, if everything is in order with your current first aid kit, do not rush to update it. You can take it with you until the expiration date, but no longer than until December 31, 2024.

At the same time, it is not necessary to buy a ready-made first aid kit. It is quite possible to assemble it with your own hands, the main thing is to strictly follow the rules.

The sign "Disabled" will expire

The signs themselves stopped issuing back in July 2020. But drivers with disabilities were given time until the end of the year to register their cars in a special register, and then they were given permission to park in designated parking spaces.

You can get permission online on the State Services portal and the website of the Federal Register of Disabled Persons or by contacting the multifunctional center in person. Parking in designated areas without such permission will be considered a violation.

Excise and state duties

Excise taxes on most excisable goods will increase

This will most likely affect prices. So it is worth getting ready for the fact that, among other things, cigarettes, alcohol, fuel, cars with an engine power of more than 90 horsepower and motorcycles will rise in price. Moreover, excise taxes on tobacco and alcohol are increasing significantly - by about 15%.

New state fees will appear

Entering information about a legal entity into the register of financial platform operators will cost 35 thousand rubles. Registration of the transfer of ownership of a real estate object during the reorganization of a legal entity - in a thousand rubles. For a license for the production of ethyl alcohol for the production of medical will need to pay 9, 5 million rubles.

At the same time, the state duty for registering ownership of housing will no longer be taken from individuals. But only if it is bought with social support money instead of what was lost in an emergency.

Discounts on payment of state fees through "State Services" will remain

It was decided to extend the opportunity to save 30% for settlements through the "Gosuslugi" portal for another two years. Previously, it was assumed that the exemption will cease to operate on January 1.

Goods and services

Restaurants will not be able to include commissions in the check

According to the new rules, catering employees are not allowed to perform paid services without your consent and include commissions, tips and other surcharges in the check.

The necessary documents will be issued at the registry office at the place of residence

Previously, it was not easy to recover lost or damaged documents from the registry office - you had to go to the department where you received them. From 2021, they will be issued at the place of registration or stay.

And it is no longer necessary to provide certificates of state registration of acts of civil status when receiving state and municipal services. Specialists must request them through internal channels, an exception is made for documents issued abroad. The situation is similar with the papers confirming the level of education.

Light industry labeling will become mandatory

From January 1, clothing, textiles and other light industry products must be marked with special labels. The consumer can scan the label using the "Honest Sign" application and find out information about the product, for example, by whom and where it was made, whether it is original or not.

As conceived, the labeling should help fight counterfeits. But it can also lead to an increase in the cost of goods, since the labeling system requires additional costs for pre-sale preparation.

Education

I will take the exam only for applicants to universities

In 2021, the final certification for school graduates will be significantly simplified. Eleventh graders who do not plan to enter universities will take traditional final exams, and only in the Russian language and mathematics.

University applicants will only need to pass the Unified State Exam in the Russian language as a compulsory one. There will be no basic math exam in 2021. Also canceled early exams for the eleventh and ninth grades.

Educational loans will be issued under the new rules

The conditions are as follows: the loan is issued at a fixed rate of 3%. During his studies and nine months after, the student is not obliged to pay the main debt and part of the interest for the first two years.

The loan itself is equal to the cost of training. And the accompanying educational loan cannot exceed the amount of two living wages for each month of the student body. This is money for accommodation, food, books.

Trips

Children without parents will be accommodated in the hotel only by proxy

New rules for the provision of hotel services come into force. In particular, the amendments apply to children under 14 who travel without parents or guardians. Accompanying children must now present at the hotel a notarized power of attorney from their parents for each child.

Animals

It will be forbidden to take dogs to the beach

According to the new rules for the use of beaches, visitors are not allowed to litter, swim behind buoys, swim on objects that are not intended for this, and take animals with them, except for guide dogs.

Politics

President will receive lifetime immunity

From January 2, the current or former president of the Russian Federation will not be able to bring to administrative and criminal liability, detain, arrest, interrogate, subject to a search or body search. Inviolability extends to his property and correspondence.

It is possible to persecute the head of state only if the State Duma charges him with treason or other grave crime. Moreover, this must be confirmed by the Supreme and Constitutional Courts.

Counter-sanctions will last another year

The ban on the import into the country of certain types of agricultural products, raw materials and food from states that support sanctions against Russia will be in effect at least by the Decree of the President of the Russian Federation of November 21, 2020 No. 730 until December 31, 2021.

They will start imprisoning for libel

We are talking about amendments to Article 128.1 of the Criminal Code. Previously, the punishment for public defamation, including through the means of mass dissemination of information, was softer. It involved a fine of up to a million rubles or in the amount of annual income, or compulsory work up to 240 hours.

Now, forced labor and imprisonment for up to two years have been added to the list of punishments. And for unsubstantiated allegations of a sex crime, you face imprisonment for up to five years.

Individuals will be recognized as foreign agents

The register will include people who are involved in politics and receive funding from abroad - not necessarily for political activities. Foreign agents must report their actions to the Ministry of Justice every six months, otherwise they may face criminal liability.

Foreign sites will be blocked for removing Russian materials

Roskomnadzor plans to partially block or slow down the work speed of sites that do not allow materials in Russian or the languages of the peoples of the Russian Federation. We are talking about cases when the department suspects an attempt to censor domestic content.

For example, in 2020, Roskomnadzor was outraged by the fact that the materials of journalist Vladimir Solovyov were no longer included in the “Trending” tab on YouTube. Then officials sent an official letter to Google, and now they have more effective levers of influence on the situation, at least in theory.