Business ombudsmen proposed to annually index the limit of the annual income of the self-employed

Regional business ombudsmen believe that the maximum annual revenue for the self-employed, which is now 2.4 million rubles, should be indexed annually, reported on the website of the Commissioner for the Rights of Entrepreneurs under the President of the Russian Federation.

This topic was worked out at the round table “Discussion of assessment data and proposals for improving the self-employed regime”.

“Most of the participants of the round table agreed that it is time to raise the level of annual revenue, which gives the right to apply the tax on professional income,” the message says.

Thus, the business ombudsman in the Krasnodar Territory, Igor Yakimchik, proposed introducing a deflator coefficient for the self-employed and annually recalculating the bar in accordance with it, and his colleague from the Rostov Region, Oleg Dereza, proposed raising it to 5 million rubles today. There are a large number of self-employed IT professionals in the region whose incomes go beyond the legal limit, he explained.

Authorized in the Altai Territory Andrey Osipov, in turn, suggested that the self-employed who are engaged in the production of goods, and not the provision of services, deduct the expenses incurred from the taxable base.

The Professional Income Tax is a special tax regime for the self-employed that started as a pilot in 2019 in four regions. At the same time, an application for the self-employed “My tax” appeared. Since 2020, the regime has been extended to all subjects of the country. It is assumed that the regime will operate for 10 years.

Any entrepreneur without employees, whose income does not exceed 200,000 rubles, can become self-employed. per month, or 2.4 million rubles. in year. Self-employed people can pay tax on income from independent activities at a reduced rate of 4% or 6% (for working with legal entities).

In the early years of this status, the number of self-employed in Russia grew slowly. According to the Federal Tax Service, as of November 1, 2021, there were 3.54 million of them. But by April 2023, the number of employees with this status more than doubled to 7.4 million people. According to the Federal Tax Service, the self-employment tax regime is now mainly used in such areas as repair and construction (14%), the IT industry (11%), beauty, health and sports (also 11%).