Encyclopedia

Payer of insurance contributions


Payers of insurance contributions - individual entrepreneurs who are subjects of small business, pay insurance contributions within the deadlines established by the state authorities of the Russian Federation for paying the cost of a patent, from income determined based on the cost of the patent using the calculation method with the application of an income tax rate that should not exceed 30 percent1.

Payer of insurance contributions - a legal entity2.

  1. Federal Law No. 38-FZ dated 02.01.2000, "On Making Changes and Additions to the Procedure for Paying Insurance Contributions by Employers and Citizens to the Pension Fund of the Russian Federation (Russia)" dated 02.01.2000, as amended on 2000-01-02, Article 1, paragraph 4.8 // Official Gazette of the Russian Federation. 2000. No. 2. Article 159. ↩

  2. Federal Law No. 38-FZ of January 2, 2000, "On Amending and Supplementing the Procedure for Payment of Insurance Contributions by Employers and Citizens to the Pension Fund of the Russian Federation (Russia)", as amended on January 2, 2000, Article 1, paragraph 1 // RSZ RF. 2000. No. 2. Article 159. ↩

Laws with commentary

Codes and federal laws