How can an individual entrepreneur pay additional contributions on an income of more than 300,000 rubles? for 2022: sample payment slip

What are insurance premiums

Insurance contributions are mandatory payments for pension, medical and social insurance of employees and individual entrepreneurs. Since 2022, control over the calculation and payment of contributions has again been transferred to the Federal Tax Service, which until 2010 was already collecting such payments under the name Unified Social Tax (UST).

Chapter 34 has been added to the Tax Code, which regulates the calculation and payment of contributions for:

• compulsory pension insurance;
• compulsory health insurance;
• social insurance in case of temporary disability and maternity.

These types of contributions must be paid not to the funds, but to your tax office. Contributions for injuries for workers remained in the introduction of the Social Insurance Fund; nothing has changed regarding them.

Among the payers of insurance premiums listed in Chapter 34 of the Tax Code of the Russian Federation, individual entrepreneurs are also named. An individual entrepreneur has a dual status - as an individual and as a business entity. An individual entrepreneur is his own employer, so the responsibility to provide himself with a pension and health insurance falls on him.

Who should pay insurance premiums

The procedure for calculating and paying mandatory insurance premiums causes a lot of controversy. Entrepreneurs who do not conduct business or do not receive profit from it believe that paying mandatory insurance premiums in such situations is not justified. The state proceeds from the fact that a person who continues to be listed in the state register of individual entrepreneurs, despite the lack of activity or profit from it, has his own reasons for this. Relatively speaking, no one is stopping him, due to lack of income, from stopping his business activities, deregistration, and, if necessary, re-registering.

We recommend: Registration of individual entrepreneurs online

Courts, including higher ones, always indicate that the obligation to pay insurance premiums arises for an individual entrepreneur from the moment he acquires such status and is not related to the actual implementation of activities and receipt of income. An exception is the choice of the NAP regime, in which the payment of contributions for oneself occurs on a voluntary basis.

Calculation of insurance premiums for individual entrepreneurs for themselves

An individual entrepreneur is obliged to pay insurance premiums for himself as long as he has the status of a business entity, with the exception of grace periods for non-payment.

Article 430 of the Tax Code of the Russian Federation allows individual entrepreneurs not to pay insurance premiums for compulsory pension and medical insurance if they temporarily do not operate in the following cases:

• military service under conscription, caring for a child under one and a half years old, a disabled child, a disabled person of the 1st group, elderly people over 80 years old;
• living with a spouse who is a contract military serviceman in the absence of employment opportunities for a total of up to five years;
• living abroad with a spouse sent to diplomatic missions and consulates of the Russian Federation (also no more than five years).

The absence of activity during such periods must be documented, and the suspension of payment of contributions must be reported to your Federal Tax Service. If an individual entrepreneur has the right to a benefit, but continues to receive income from business activities, then he must pay insurance premiums on a general basis.

And now the most important thing - what amounts of mandatory individual entrepreneur contributions are we talking about? In 2022, an individual entrepreneur must transfer payments for himself only to compulsory pension and health insurance. The transfer of social insurance contributions for sick leave and maternity benefits is made by individual entrepreneurs on a voluntary basis.

Insurance premiums for individual entrepreneurs in 2022 no longer depend on the size of the minimum wage (minimum wage), but are fixed amounts approved by the Government:

• Contributions for compulsory health insurance (CHI) - 8,426 rubles per year.
• Contributions to compulsory pension insurance (OPI) are partially differentiated and consist of a fixed amount of 32,448 rubles and an additional contribution.
• An additional contribution is paid if the income of an individual entrepreneur is more than 300 thousand rubles per year. It is calculated as 1% of the amount of income exceeding this limit.

Read about contributions for other periods:

• Fixed payments 2022, taking into account benefits for affected industries
• Individual entrepreneur insurance premiums 2022

Insurance premium calculator for 2022:

It is necessary to pay insurance premiums in the amount of: - r.

The payment consists of:

✐ Example ▼

Let's assume that the entrepreneur received income in the amount of 1,200,000 rubles in 2022. Let's calculate the amount of insurance premiums payable by individual entrepreneurs:

• Pension insurance contributions will be calculated as follows: 32,448 + ((1,200,000 – 300,000) * 1%) = 41,448 rubles.
• Health insurance premiums will remain at the same level and amount to 8,426 rubles at any income level.

Total: the total amount of insurance premiums for yourself in this example is 49,874 rubles.

An upper limit on the amount of contributions to compulsory pension insurance has also been introduced - in 2021, this amount cannot exceed 259,584 rubles.

The above formulas show the calculation of the cost of a full insurance year; if the entrepreneur was not registered at the beginning of the year or ceased activity before its end, then all calculated amounts are proportionally reduced. In these cases, it is necessary to take into account only full months and calendar days (if the month is incomplete) in which the person had the status of an entrepreneur.

Let's summarize:

• In 2022, individual entrepreneurs’ contributions for themselves with an annual income not exceeding 300 thousand rubles, including in the absence of activity or profit from it, will amount to 40,874 rubles, based on: 32,448 rubles of contributions to compulsory health insurance plus 8,426 rubles of contributions to compulsory medical insurance .
• If the amount of income exceeds 300 thousand rubles, then the amount payable will be 40,874 rubles plus 1% of income exceeding 300 thousand rubles.

Calculation of contributions for incomes over 300 thousand rubles

If the income of the payer of insurance premiums for the billing period exceeds 300,000 rubles, in addition to the fixed pension contributions indicated above (32,448 rubles), contributions are paid in the amount of 1% of the income exceeding 300,000 rubles. Note! Health insurance premiums for incomes over 300 thousand rubles are not paid

! Those. The amount of contributions to the FFOMS is fixed for all individual entrepreneurs, regardless of the amount of annual income.

Example:
The income of an individual entrepreneur in 2022 was: 350,000 rubles. for activities subject to the simplified tax system and 100,000 rubles. for activities for which UTII is applied (how income is calculated is indicated above). Total 450,000 rub. The amount of contributions to the Pension Fund for 2022 will be 32,448 (450,000 − 300,000) × 1% = 33,948 rubles. The amount of contributions to the FFOMS is 8,426 rubles.

The total amount of fixed insurance contributions to the Pension Fund for the year cannot be more than eight times the fixed amount of insurance contributions established for the year. Those. no more than 32,448×8 = 259,584 rubles.

Example:

The income of an individual entrepreneur using the simplified tax system in 2022 was: 30,000,000 rubles. The amount of contributions for 2022 would be 32,448 (30,000,000 − 300,000) × 1% = 329,448 rubles, however, since it is greater than the maximum possible contributions of 259,584 rubles, 259,584 rubles are paid. contributions to the Pension Fund and contributions to the Federal Compulsory Medical Insurance Fund in the amount of 8,426 rubles.

What is considered income when calculating insurance premiums?

Determining the base for calculating individual entrepreneur contributions depends on the chosen taxation system:

• on the simplified tax system Income - income from sales and non-operating income excluding expenses;
• on the simplified tax system “Income minus expenses” - the difference between income and expenses.

In our service, you can prepare a notification about the transition to the simplified tax system for individual entrepreneurs absolutely free of charge (relevant for 2022):

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• in the patent taxation system, the potential annual income on the basis of which the cost of the patent is calculated;
• on the unified agricultural tax - income taken into account for tax purposes, without deducting expenses;
• on OSNO - income received from business activities, minus professional deductions.

If an individual entrepreneur combines tax regimes, then income from different regimes is summed up.

To choose the most profitable tax system specifically for your business, we recommend taking free advice from professionals who will help you choose a regime with minimal payments.

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Income for calculating 1% contributions

• on OSNO - all income on which you pay personal income tax.
• on UTII - imputed income, which is easiest to determine this way: add up the indicators of line 100 according to UTII declarations for each quarter of the year.
• on a patent - potential income established in the region for your type of activity. The amount of potential income must be adjusted for the period for which you purchased the patent.
• on the simplified tax system “Income” - income on which you pay tax to the simplified tax system. Usually this is payment from customers for goods and services, but there is also non-operating income: for example, interest on deposits and material benefits.
• on the simplified tax system “Income minus expenses” - income minus expenses. The tax office has finally allowed us to pay a fair tax in this special regime, and not only take into account revenue.

If you combine several tax systems, add up the income for each of them.

Deadlines for payment of insurance premiums for individual entrepreneurs

The entrepreneur must pay insurance premiums for himself in terms of income not exceeding 300 thousand rubles (i.e. the amount of 40,874 rubles) by December 31 of the current year. At the same time, it is worth taking the opportunity to reduce, in some cases, the amount of accrued taxes by paying insurance contributions quarterly, which will be discussed in more detail in the examples.

Please note: there is no such thing as “insurance premiums of individual entrepreneurs for the quarter.” The main thing is to pay the entire amount of 40,874 rubles by December 31 of the current year in any installments and at any time. The division of the indicated amount into four equal parts is used only for conditional examples.

For example, if you don’t expect to have income in the first and (or) second quarter using the simplified tax system, then there is no point in rushing to pay your contributions. It may be more profitable for you to pay 3/4 or even the entire annual amount in the third or fourth quarter, when significant income is expected. And vice versa - if the main income is expected only at the beginning or middle of the year, then the main amount of contributions must be paid in the same quarter.

An additional amount equal to 1% of annual income exceeding 300 thousand rubles must be transferred before July 1, 2022. But if the limit is exceeded already at the beginning or middle of the year, then these additional contributions can be made earlier, because they can also be taken into account when calculating taxes.

What determines the size of contributions?

Until January 1, 2022, the amount of individual entrepreneur contributions depended on the minimum wage.

However, due to the fact that the minimum wage is going to be increased to the subsistence level, individual entrepreneurs’ contributions were decided to be “delinked” from it, and starting from 2022, the fixed amount of contributions paid per year is indicated in the Tax Code.

Since 2014, the amount of fixed contributions also depends on the annual income of the individual entrepreneur, since if the income exceeds 300 thousand rubles during the year. it is necessary to charge another 1% contribution on the amount of income exceeding 300 thousand rubles.

Income is calculated as follows:

• Under OSNO - income accounted for in accordance with Article 210 of the Tax Code of the Russian Federation. i.e. those incomes that are subject to personal income tax (applies only to income received from business activities). When determining these incomes, expenses are taken into account (Resolution of the Constitutional Court of November 30, 2016 No. 27-P);

• Under the simplified tax system with the object of taxation, “income” is income taken into account in accordance with Article 346.15 of the Tax Code of the Russian Federation. Those. those incomes that are taxed under the simplified tax system (such income is indicated in column 4 of the book of income and expenses and is indicated in line 113 of the tax return under the simplified tax system);

• Under the simplified tax system with the object of taxation “income reduced by the amount of expenses” - income taken into account in accordance with Article 346.15 of the Tax Code of the Russian Federation. Those. those incomes that are taxed under the simplified tax system (such income is indicated in column 4 of the book of income and expenses and is indicated in line 213 of the tax return under the simplified tax system). However, there are decisions of courts, including the Supreme Court, that expenses can be taken into account. However, the Ministry of Finance still maintains that all income is taken to calculate contributions.

• Under the Unified Agricultural Tax - income accounted for in accordance with paragraph 1 of Article 346.5 of the Tax Code of the Russian Federation. Those. those incomes that are taxed under the Unified Agricultural Tax (such income is indicated in column 4 of the book of income and expenses and is indicated in line 010 of the tax return under the Unified Agricultural Tax). Expenses are not taken into account when determining income for calculating contributions;

• For UTII - the taxpayer's imputed UTII income, calculated according to the rules of Article 346.26 of the Tax Code of the Russian Federation. Imputed income is indicated in line 100 of section 2 of the UTII declaration. If there are several sections 2, then the income is summed up across all sections. When determining annual income, imputed income from declarations for the 1st-4th quarter is added up.

• With PSN - potential income, calculated according to the rules of Article 346.47 of the Tax Code of the Russian Federation and Article 346.51 of the Tax Code of the Russian Federation. Those. the income from which the cost of the patent is calculated.

• If an individual entrepreneur applies several taxation systems simultaneously, then the income from them is added up

Insurance premiums for individual entrepreneurs and employees

Having become an employer, in addition to contributions for himself, the entrepreneur must pay insurance premiums for his employees.

Read more: Contribution rates for employees - tables and calculations

In general, the amount of insurance premiums for employees under employment contracts amounts to 30% of all payments in their favor (except for those that are not subject to taxation for these purposes) and consists of:

• contributions to compulsory pension insurance for employees of public pension insurance companies – 22%;
• contributions to compulsory social insurance OSS – 2.9%;
• contributions for compulsory health insurance compulsory medical insurance – 5.1%.

But from April 1, 2022, due to the coronavirus epidemic, employers belonging to small and medium-sized businesses pay contributions for payments to employees above the minimum wage at lower rates.

Additionally, a contribution is paid to the Social Insurance Fund for compulsory insurance against industrial accidents and occupational diseases - from 0.2% to 8.5%. Under civil contracts, remuneration to the contractor is subject to mandatory insurance contributions for compulsory health insurance (22%) and compulsory medical insurance (5.1%), and the need for social insurance contributions must be provided for in the contractual terms.

Unlike individual entrepreneurs’ contributions for themselves, insurance premiums for employees must be paid monthly, no later than the 15th day of the month following the billing month.

If you need help in selecting types of activities that require the lowest insurance premiums for workers, we advise you to take advantage of a free consultation with our specialists.

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Amount of insurance premiums for previous years

Amount of insurance premiums in 2020-2021

The fixed part is 40,874 rubles, of which:

• 32,448 rubles - for pension insurance,
• 8,426 rubles - for medical insurance.

Amount of insurance premiums in 2022

The fixed part is 36,238 rubles, of which:

• 29,354 rubles - for pension insurance,
• 6,884 rubles - for medical insurance.

Additionally - 1% of income over 300 thousand rubles. The maximum contribution amount for 2022 is 234,832 rubles.

Amount of insurance premiums in 2022

The fixed part is 32,385 rubles, of which:

• 26,545 rubles - for pension insurance,
• 5,840 rubles - for medical insurance.

Additionally - 1% of income over 300 thousand rubles. The maximum contribution amount for 2022 is 212,360 rubles.

Amount of insurance premiums in 2022

The fixed part is 27,990 rubles, of which:

• 23,400 rubles - for pension insurance,
• 4,590 rubles - for medical insurance.

Additionally - 1% of income over 300 thousand rubles. The maximum contribution amount for 2022 is 191,790 rubles.

Amount of insurance premiums in 2016

Fixed part - 23,153 rubles 33 kopecks, of which:

• 19,356 rubles 48 kopecks - to the Pension Fund,
• 3,796 rubles 85 kopecks - to the Compulsory Medical Insurance Fund.

Additionally - 1% of income over 300 thousand rubles. The maximum amount of contributions for 2016 is 158,648 rubles 69 kopecks.

Amount of insurance premiums in 2015

The fixed part is 22,261 rubles 38 kopecks, of which:

• 18,610 rubles 80 kopecks - to the Pension Fund of Russia,
• 3,650 rubles 58 kopecks - to the Compulsory Medical Insurance Fund.

Additionally - 1% of income over 300 thousand rubles. The maximum amount of contributions for 2015 is 152,536 rubles 98 kopecks.

Amount of insurance premiums in 2014

The fixed part is 20,727 rubles and 53 kopecks, of which:

• 17,328 rubles 48 kopecks - to the Pension Fund,
• 3,399 rubles 05 kopecks - to the Compulsory Medical Insurance Fund.

Additionally - 1% of income over 300 thousand rubles. The maximum contribution amount for 2014 is 142,026 rubles and 89 kopecks.

Contributions are no longer divided into insurance and savings parts; now they should be transferred in one payment to the CBC of the insurance part.

Amount of insurance premiums in 2013

The total amount of contributions for the year is 35,664 rubles 66 kopecks:

• 32,479.20 rubles - to the Pension Fund of Russia
• 3,185.46 rubles - to the Compulsory Medical Insurance Fund.

The contribution to the Pension Fund is divided into insurance and savings parts.

How to reduce the amount of taxes payable through insurance premiums

It is possible to reduce the accrued tax itself only in the “Income” and PSN modes, and to reduce the tax base, i.e. the amount from which the tax will be calculated can be used on the simplified tax system “Income minus expenses”, unified agricultural tax and on OSNO.

Our specialists can help you choose the most favorable tax regime and tell you how to properly reduce your insurance premiums.

Contributions of individual entrepreneurs to the simplified tax system with the object of taxation “Income”

Entrepreneurs in this regime who do not have employees have the right to reduce the accrued single tax by the entire amount of contributions paid (Article 346.21 of the Tax Code of the Russian Federation). There is no need to notify the tax authorities about this, but the paid contributions must be reflected in the Book of Income and Expenses and in the annual tax return under the simplified tax system. Let's look at a few simplified examples.

✐Example ▼

1. An individual entrepreneur using the simplified tax system “Income” and working independently received an annual income in the amount of 380,000 rubles. The calculated tax was 22,800 rubles. (380,000 * 6%). During the year, 40,874 rubles were transferred. insurance premiums, i.e. only a fixed amount (an additional contribution of 1% of income over 300,000 rubles will be transferred by the individual entrepreneur until July 1 of the next year). The entire amount of the single tax can be reduced by the contributions paid, so there will be no tax payable at the end of the year at all (22,800 - 40,874<0).

2. The same entrepreneur received annual income in the amount of 800,000 rubles. The accrued tax amounted to 48,000 rubles (800,000 * 6%), and contributions paid quarterly during the year - 45,874 rubles, based on (40,874 + 5,000 ((800,000 - 300,000) * 1%). The amount of tax payable will be only (48,000 – 45,874) = 2,126 rubles.

3. If an entrepreneur uses hired labor in this regime, then he has the right to reduce the accrued single tax at the expense of the amounts of contributions paid (contributions for himself and for employees are taken into account) by no more than 50%.

The individual entrepreneur discussed above with an annual income of 800,000 rubles. has two employees and paid 120,000 rubles as contributions for himself and for them. The accrued single tax will be 48,000 rubles. (800,000 * 6%), however, if there are employees, it can only be reduced by 50%, i.e. for 24,000 rub. The remaining 24,000 rubles. the single tax must be transferred to the budget.

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Individual entrepreneur contributions to the simplified tax system “Income minus expenses”

Entrepreneurs in this mode take into account the transferred contributions in expenses, thereby reducing the tax base for calculating the tax. Expenses can include both individual entrepreneurs’ contributions for themselves and contributions for employees. They cannot reduce the tax payable itself, so the amounts saved will be less than under the simplified tax system “Income”.

Individual entrepreneur contributions on the general taxation system

These entrepreneurs include paid contributions in their expenses and thus reduce the amount of income on which personal income tax will be charged.

KBC to pay 1 percent on pension insurance in 2022

In 2022, for 2022, it is necessary to transfer insurance premiums to the Pension Fund of the Russian Federation from income exceeding 300,000 rubles, when paying 1%, to the following KBK - 182 1 02 02140 06 1110 160 , indicating the details of the Federal Tax Service.

Let's look at examples of how 1% is paid on income over 300,000 rubles in 2022 and 2022 under different tax systems.

IP on simplified tax system 6% (Income) and 1% of excess in 2022

An individual entrepreneur working on the simplified tax system of 6% (Income), who received income in excess of 300,000 rubles, except for fixed contributions to pension insurance for 2022 (32,448 rubles 00 kopecks, which must be paid by December 31, 2021) before July 1, 2022 must pay 1% of the excess amount.

The amount to be paid must be calculated using the formula:

(Income – 300,000) x 1%

Let’s assume that an individual entrepreneur on the simplified tax system of 6% without employees earned 700,000 rubles in 2022. He needs to transfer to pension insurance:

32,448 rubles (fixed payment) + (700,000 - 300,000) x 1% = 36,448 rubles.

Thus, an individual entrepreneur on the simplified tax system of 6% pays for compulsory pension insurance in the amount of 32,448 rubles until December 31, 2022, and until July 1, 2022 - 1% of the amount exceeding 300,000 rubles - 4,000 rubles. The total amount that the individual entrepreneur must pay is 36,448 rubles.

Individual entrepreneur on the simplified tax system 15% (“Income minus expenses”) and 1% of excess in 2022

The payment of 1 percent by individual entrepreneurs for compulsory pension insurance in this case until 2022 was slightly different. An individual entrepreneur who uses the simplified tax system of 15% does not take the difference “income minus expenses” for the calculation, but the entire amount earned for 2019. That is, the total income of the individual entrepreneur does not need to be reduced by the expense portion. Despite the fact that for OSNO this rule for calculating 1% was changed for the better in 2017, as described in this article above, for the simplified tax system (income minus expenses), for the purpose of calculating 1%, income is taken in accordance with Art. 346.15 Tax Code.

The Ministry of Finance of the Russian Federation, in its letter No. 03-15-05/63068 dated 09/04/2018, once again confirmed this norm, emphasizing that in order to change the current approach to determining the amount of insurance premiums for individual entrepreneurs on the simplified tax system, it is necessary to make changes to the Tax Code.

But judicial practice was on the side of entrepreneurs (definition of the Supreme Court of the Russian Federation dated 06/03/2020 No. 80-KA19-2; determination of the Constitutional Court of the Russian Federation dated 01/30/2020 No. 10-O), therefore, on September 1, 2020, the Federal Tax Service issued a letter in which it stated, that expenses can be deducted.

Now individual entrepreneurs using the income-expenditure simplified tax system can calculate contributions from the difference between income and expenses. But losses from previous years cannot be considered expenses.

IP on PSN and 1% of excess in 2022

1% for individual entrepreneurs on the Patent Taxation System is calculated from the potential income from the patent. If a patent is purchased for several months, then the potential income is calculated in proportion to the number of months for which the patent was purchased.

How to pay 1% for pension insurance for individual entrepreneurs in 2020 (for compulsory pension insurance), consider the calculation using the example of an individual entrepreneur on PSN, who provides hairdressing services in the city of Sevastopol and has 14 employees. This individual entrepreneur acquired a patent for a period of 12 months. The patent indicates that the amount of potential income is 1,760,000 rubles. Regardless of the actual income, the calculation is based on the potential income calculated in the patent. Let's calculate how much he must pay for pension insurance, in addition to fixed contributions.

To calculate, you need to subtract 300,000 rubles from the amount of potential income and multiply by 1%, that is:

(1,760,000 - 300,000) X 1% = 14,600 rubles.

Thus, an individual entrepreneur must pay contributions for compulsory pension and health insurance in the amount of 40,874 rubles (fixed contributions for pension and health insurance until December 31, 2022) + 14,600 (1% of exceeding the limit of 300,000 rubles until July 1, 2022) = 55,474 rubles.

Individual entrepreneur reporting on insurance premiums

An individual entrepreneur who does not have employees does not have to submit reports on the payment of insurance premiums for himself. In 2022, the individual entrepreneur must submit the following reports, reflecting the amount of contributions transferred for his employees:

• to the Pension Fund of the Russian Federation monthly, according to the SZV-M form - no later than the 15th day of the month following the reporting month;
• to the Social Insurance Fund quarterly in form 4-FSS - no later than the 20th day of the month following the reporting quarter;
• to the Federal Tax Service on a quarterly basis in form 6-NDFL - no later than the end of the next month after the end of the reporting quarter;
• to the Federal Tax Service on a quarterly basis in the form of a single calculation - no later than the 30th day of the next month after the end of the reporting quarter.

Also on the topic: How is the pension of an individual entrepreneur calculated?

Responsibility of individual entrepreneurs for non-payment of insurance premiums

In 2022, the following sanctions are provided for failure to submit reports and late payment of insurance premiums:

• Failure to submit a calculation on time - 5% of the amount of contributions due for payment not paid on time for each full or partial month from the day established for its submission, but not more than 30% of the amount and not less than 1000 rubles (Article 119(1) ) Tax Code of the Russian Federation).
• A gross violation of accounting rules, resulting in an underestimation of the base for calculating insurance premiums - 20% of the amount of unpaid insurance premiums, but not less than 40,000 rubles (Article 120(3) of the Tax Code of the Russian Federation).
• Non-payment or incomplete payment of insurance premiums as a result of understating the base for their accrual, other incorrect calculation of insurance premiums or other unlawful actions (inaction) - 20% of the unpaid amount of insurance premiums (Article 122(1) of the Tax Code of the Russian Federation).
• Intentional non-payment or incomplete payment of contributions - 40% of the unpaid amount of insurance premiums (Article 122(3) of the Tax Code of the Russian Federation).
• Failure to submit within the prescribed period or submission of incomplete or unreliable information of personalized reporting to the Pension Fund of the Russian Federation - 500 rubles in relation to each insured person (Article 17 No. 27-FZ)

If you want to avoid annoying financial losses, you need, first of all, to properly organize your accounting. So that you can try outsourcing accounting without any material risks and decide whether it suits you, we, together with the 1C company, are ready to provide our users with a month of free accounting services :