In his appeal, the parliamentarian noted that, in accordance with the tax legislation, individual entrepreneurs, including those who did not carry out entrepreneurial activities, are required to pay fixed amounts of contributions to the mandatory medical and pension insurance funds annually.
Exceptions, as he clarified, are provided only for persons who are doing military service, caring for a child under the age of one and a half years, a disabled child, a person who has reached the age of 80, etc.
At the same time, the legislator added that there are citizens registered as individual entrepreneurs and working under an employment contract.
In this case, the employer also pays contributions for his employee.
“In this regard, I ask you to evaluate the feasibility of introducing changes to tax legislation and other regulatory legal acts in terms of exempting individual entrepreneurs who do not carry out entrepreneurial activities and have not received a profit from paying mandatory contributions, if during the same period they were officially employed and employers made payment of contributions to the medical and pension insurance funds for them as for their employees,” the appeal says.
In accordance with Art.
830 of the Tax Code of Russia in 2022, the amount of mandatory contributions for individual entrepreneurs, if the amount of income does not exceed 300 thousand rubles, is more than 43 thousand rubles.
Earlier, the Union of Entrepreneurs spoke about the prospects for the development of small businesses in Russia.