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Payer of insurance contributions who does not make payments and other remuneration to individuals
The payer of insurance contributions who does not make payments and other remuneration to physical persons - individual entrepreneurs, lawyers, notaries, and other persons engaged in private practice in accordance with the legislation of the Russian Federation1.
Federal Law No. 212-FZ dated 24.07.2009 "On Insurance Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund", as amended on 2016-12-20, Art. 5, subpara. 2 // RSZ RF. 2009. No. 30. Art. 3738. ↩