Адвокатов, нотариусов, а также других самозанятых лиц освободили от двойного ЕСВ
On May 13, 2020, the Verkhovna Rada adopted draft law No. 2166 “On the collection and accounting of a single contribution for obligatory state social insurance” (regarding the elimination of discrimination in the field of payers). 321 deputies voted for the bill.
Introducing the bill, the deputies took into account the negative experience of the tax authorities, which unreasonably determined the signs of independent professional activity in individual entrepreneurs, which led to double accrual of ERUs.
With the help of the law, the problem of double taxation of self-employed persons will be solved.
The law amended the norms of the current legislation regarding the calculation and payment of a single contribution for obligatory state social insurance by persons engaged in independent professional activities.
In particular, Articles 4 and 7 of the law have been amended, namely:
– the list of persons exempted from paying ERUs has been supplemented by persons carrying out independent professional activities if they receive an old-age pension or are persons with disabilities. Such persons will be able to be ERU payers only on the condition of their voluntary participation in the system of compulsory state social insurance;
– persons carrying out independent professional activities are exempted from paying ERUs for themselves, provided that they are registered as individual entrepreneurs and carry out one type of activity at the same time as sole proprietors and persons carrying out independent professional activities;
– the obligation for individual entrepreneurs (except for those who have chosen a simplified system of taxation, accounting and reporting) carrying out independent professional activities, as well as members of farms, to pay the minimum amount of ERUs in the event of no activity, that is, for three months in which there is no received income (profit).
Abolishes double taxation
Thus, the law abolishes the double taxation of ERUs for persons carrying out independent professional activities, including notaries and lawyers.
