The way to calculate social contributions for companies recorded in the register of small and medium enterprises (ofd.nalog.ru) has been changed.
The minimum salary (currently 12 130 rubles) will be taxed with 30% social contributions; the part of the salary above the minimum will be taxed with 15%.
Please contact our tax experts to consult on social contributions or any other tax.
Reduced social contributions for small and medium companies
