27 September 2011, 15:40
The bill (Reg. No. 8529) amends
clause 8 of the Law "On Administration and Registration of a Flat Fee for
Compulsory State Social Insurance", whereby sole-proprietors, including those
who selected a simplified tax system, and family members of these persons
engaged in their business; freelancers engaged in the independent professional
activity (scientific, literary, artistic, educational or teaching), as well as
medical and law practice, including advocacy and notarial activities; persons
who perform religious (missionary) activity or similar activity and obtain
income directly from this activity, provided that such persons are not employees
or businessmen, shall pay a flat fee for compulsory state social insurance at
the reduced rate of 17% (presently, such persons pay a flat fee of 34,7 % (33,2
% for compulsory state retirement insurance and 1,5% for compulsory state social
insurance against unemployment).