The preferential rate applies to the part of the salary that exceeds the minimum wage. In 2024, it is 19,242 ₽. Contributions within the minimum wage are calculated and accrued at the standard rate. For example: an employee’s salary in January was 50 thousand ₽. 50,000 ₽ − 19,242 ₽ = 31,758 ₽ — above the minimum wage, which means a preferential rate of 15% will be assigned 31,758 ₽ × 15% = 4,767.
7 ₽ 19,242 ₽ — within the minimum wage, the standard rate of 30% applies russia telegram mobile phone number list 19,242 ₽ × 30% = 5,772.6 ₽ 4,767.7 ₽ + 5,772.6 ₽ = 10,540.3 ₽ The total is 10,540.3 instead of 15,000 ₽ if contributions were calculated at the general rate for the entire salary. Criteria for the SME register.
Xyou must: Have annual revenue of up to 2 billion ₽ The number of staff members must not exceed 250 people. How to get it. No documents or notifications need to be sent to the Federal Tax Service. It is enough to be an active individual entrepreneur, regularly and timely pay the required contributions.