Ministry of economic development has offered a new way to calculate fees on small business


Self-employed taxpayers, which include primarily individual entrepreneurs, notaries, lawyers and other persons obliged to pay insurance contributions on the minimum wage, and of fixed amount, indexed annually with inflation, the Ministry of economic development.

The corresponding bill prepared by the Ministry, posted on Wednesday, April 5, at the portal regulation.gov.ru. According to the logic of economic development the elimination of the minimum wage from the formula for calculating insurance premiums for small businesses will make the load on them is more predictable and will allow to avoid sharp jumps.

The minimum wage now is 7500 rubles, from 1 July it will increase to 7800 RUB. the Government will gradually raise the minimum wage to reach the minimum subsistence level — on the eve of the latter was reduced to 198 RUB, to RUB 9691 Payment individual entrepreneurs, pension and health insurance is directly proportional to the value of the minimum wage (as of the beginning of the year), and those entrepreneurs who earn more than 300 thousand in annual revenue, still underpaid tax of 1% of the excess amount.

The maximum size of insurance contributions for individual entrepreneurs is also tied to the minimum wage, or rather his eightfold size. In this regard, as stated in the explanatory note to the draft Ministry of economic development, “there are risks of significant growth of the financial burden for individual employers to pay insurance contributions”.

Without changing the formula itself, the Ministry of economic development proposes to take as a basis the current minimum wage (7500 RUB), and then to increase it “subject to” inflation. This, according to the Agency, “provide for the preservation of individual entrepreneurs an acceptable level of financial burden”. Small business to be responsive “to any changes in the sphere of state regulation of entrepreneurial activities”, so the load increases tied to progressive growth, the minimum wage will entail a reduction of the number of IP — they will go into the shadows or to register as unemployed, according to the explanatory note.

How are my contributions now

Insurance premiums PI are determined according to the formula: minimum wage multiplied by 12 (months) contribution rate (26% for pension insurance and 5.1% for medical). From 2017, the payments go to the tax, not to social funds. While taxpayers with an annual income of more than 300 thousand rubles additionally pay 1% of the excess of revenues over 300 thousand State collects from the self-employed more than 90 billion rubles of contributions per year (based on fees for 2015).

According to the NRF on March 10, in Russia is registered more than 3.1 million was SP, entered in the unified register of small and medium business. The number of IP in the country increased by 2.7% over the last year (beginning of March 2017 to the beginning of March last year), is evident from the statistics of the tax service. The offer of Ministry of economic development — “the decision is obviously positive,” but the explosive growth in the number of SP is still not worth waiting, because the load on the fixed part (the one that entrepreneurs pay regardless of income, even if it is zero) will still remain on the “tangible level” — almost 28 thousand rubles a year, says expert a web service for doing business (the company “SKB Kontur”), Paul Orlowski.

If the bill is adopted, the amount of insurance premiums of self-employed in 2018 will remain at the level of the current year Ministry of economic development proposes to begin to adjust contributions for inflation after 2018, i.e. after the expiration of the presidential moratorium on the increase in the tax burden on business. In this case, the contributions of FE in 2018 will not grow for the first time since 2010, says Orlowski. For comparison, in 2017, the size of premiums for individual entrepreneurs increased by 21%, to 27.99 million RUB in the fixed part (because it was so zoomed in one step of the minimum wage in mid-2016) and the maximum amount of contributions that can pay profitable entrepreneurs, has reached 191.8 thousand RUB.

According to the current legislation, the fixed payment for individual entrepreneurs in 2018 will increase to 29.1 thousand rubles, that is approximately on 1 thousand roubles (proceeding from the minimum wage since mid-2017 and unchanged contribution rates).

Starting in 2019, the economic development Ministry proposes to adjust the fixed payment adjusted for inflation the previous year. In the forecast of socio-economic development includes the growth of prices of 4% per year in 2017-2019 years, the lowest growth of prices in the history of Russia. However, the wording “subject to” “means that the government can dispose of this figure as anything — to increase more than inflation; increase in inflation; no increase at all or even decrease, although the latter option is unlikely,” says Orlowski. “Now here in the actions of the state lies the risk, to which, however, most entrepreneurs have long been accustomed to,” he notes. issued a request for comments to the Ministry.

With the participation of Ivan Tkachev

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