The number of registered payers of professional income tax (NPT) in February 2021 reached 1.7 million people. In practice, NPD payers are usually called self-employed, although there is no such term in the legislation. I'll tell you about the pros and cons of cooperation with self-employed for businessmen.
Why do businessmen work with self-employed
The main reason is the reduction of mandatory payments, or rather, their "zeroing" for the customer.
Let's consider the savings from cooperation with the self-employed using an example. Let's say the customer has charged the contractor with a conditional “100 rubles” remuneration. We will calculate what taxes will have to be paid by both parties to the agreement in different cases.
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= 10 000 / 0,02 = 500 000 .
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