In 2025, the Federal Tax Service plans to monitor the hiring of the self-employed more strictly: taxpayers' calls to the salary commission will resume.
What has happened?
One of the innovations of the Federal Tax Service in 2025 will be the resumption of taxpayer calls to the payroll commission. The reason for the introduction of such a control measure was the abuse of the self-employment regime by businesses. Acsour experts comment that when working with the self-employed, organizations receive unreasonable benefits, as they save on
In a Letter dated November 11, 2024, No. AB-4−20/12 835@ "On interaction with taxpayers of the professional income tax in the framework of entrepreneurial activity," the Federal Tax Service warned about inspections when detecting substitution of labor relations.
What has changed?
Acsour experts point out the aspects that organizations and the self-employed should now pay attention to in order to avoid the close attention of the Federal Tax Service.
Moreover, the Federal Tax Service also indicated criteria indicating the substitution of civil law labor relations:
The company’s compliance with these criteria may be the basis for tax control measures.
How do salary commissions work?
At the moment, each region has industry-wide wage payment indicators. Based on these indicators, taxpayers with lower salaries are selected. They are called to give explanations to the salary commission, where they must explain why the organization pays less than the minimum wage. If the taxpayer’s argument suits the commission, then the issue may be closed. Otherwise, additional tax control measures may be assigned.
Acsour experts note that saving organizations on paying taxes through the use of self-employed labor has become a fairly common practice. However, such cases are arousing more and more interest from the Federal Tax Service. To ensure the correct employment of employees, contact Acsour. Our specialists will help you find and employ an employee in full compliance with the law.
What has happened?
One of the innovations of the Federal Tax Service in 2025 will be the resumption of taxpayer calls to the payroll commission. The reason for the introduction of such a control measure was the abuse of the self-employment regime by businesses. Acsour experts comment that when working with the self-employed, organizations receive unreasonable benefits, as they save on
- Personal income tax
- insurance premiums
- social benefits.
In a Letter dated November 11, 2024, No. AB-4−20/12 835@ "On interaction with taxpayers of the professional income tax in the framework of entrepreneurial activity," the Federal Tax Service warned about inspections when detecting substitution of labor relations.
What has changed?
Acsour experts point out the aspects that organizations and the self-employed should now pay attention to in order to avoid the close attention of the Federal Tax Service.
- Organizations should independently assess possible risks when involving the self-employed in the performance of work.
- Payers of professional income tax are prohibited from reflecting income that was received during an employment relationship.
Moreover, the Federal Tax Service also indicated criteria indicating the substitution of civil law labor relations:
- the schedule of the frequency of payments
- the amount of payments in respect of payers of professional income tax
- share of income from the total income of payers of professional income tax
- permanence of relationships with organizations
- previous jobs of the self-employed
- the relationship of current customers of taxpayers of professional income tax with their former employers, etc.
The company’s compliance with these criteria may be the basis for tax control measures.
How do salary commissions work?
At the moment, each region has industry-wide wage payment indicators. Based on these indicators, taxpayers with lower salaries are selected. They are called to give explanations to the salary commission, where they must explain why the organization pays less than the minimum wage. If the taxpayer’s argument suits the commission, then the issue may be closed. Otherwise, additional tax control measures may be assigned.
Acsour experts note that saving organizations on paying taxes through the use of self-employed labor has become a fairly common practice. However, such cases are arousing more and more interest from the Federal Tax Service. To ensure the correct employment of employees, contact Acsour. Our specialists will help you find and employ an employee in full compliance with the law.
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