companies are less likely to disguise employees as self-employed – Kommersant

The number of organizations illegally employing the self-employed is declining every year, writes Forbes with reference to the message of the Federal Tax Service. According to the Federal Tax Service, by 2023 the share of such organizations has decreased to 0.7%, in 2020 it was 3.6%.

Companies are prohibited from registering as self-employed employees performing labor functions. Thus, they save on taxes, according to the Federal Tax Service. As the Federal Tax Service explained, during a tax audit, more than 20 parameters are analyzed that indicate the use of illegal employment. Among them are the frequency of payments and their amounts, the share of self-employed income from the organization, their previous places of work.

The number of self-employed in Russia since the beginning of 2023 increased by 23% and exceeded 8 million people. A special tax regime for the self-employed has been in effect in Russia since January 1, 2019. Initially, it was introduced in an experimental format in several regions, from July 1, 2020 it was distributed throughout the country. The tax rate is 4% of income for individuals and 6% for legal entities. The law on the special tax regime is valid until 2028 inclusive.

Lusine Balasyan