The Federal Tax Service will begin to call self-employed workers to salary commissions

The newspaper’s source in the Federal Tax Service explained the decision by saying that companies began to abuse the self-employment regime. According to the experts interviewed by the publication, it is more profitable for companies to work with self-employed workers and save on personal income tax, insurance premiums and social benefits.

The Treasury Office became concerned about this situation and published a document “On interaction with professional income tax payers”, in which it warned about the possibility of carrying out inspections if a substitution of labor relations was detected, writes Izvestia .

The criteria for the replacement of the Federal Tax Service include the schedule of frequency of payments, the volume of payments in relation to NAP payers, the share of income from the total income of NAP payers, the consistency of relations with the organizations, etc. These factors can become the basis for checking the company, the source says.

Now each region has industry average indicators for the payment of salaries in various areas. Based on these indicators, the Federal Tax Service selects taxpayers, those whose indicators are lower, and calls them to give explanations. If the company “can objectively explain why it pays less than the minimum wage, then the problem can be resolved,” otherwise additional tax control measures can be assigned, the source added.

According to current legislation, the annual income of a self-employed person should not exceed 2.4 million rubles, the tax rate is 4% for agreements with individuals and 6% for agreements with individual entrepreneurs and legal entities. A bill proposing to gradually increase the maximum income of self-employed workers to 4.2 million rubles in 2028 was submitted to the State Duma in November.