Why start an in-house IT company
If the IT department has more than 7 employees, it is tempting to consider taking advantage of the insurance premium benefits for the GPT. In addition:
(A) it is often these employees who insist on a transparent remuneration system;
(B) the level of salaries is sometimes higher than the average in the company. This raises the "arithmetic mean" of the level of income by 1 employee and sometimes raises questions from the tax inspector about the reasons for the deviation of the income of the loader in the warehouse from the average income for the enterprise;
(C) if there is a need to obtain the right to provide technical support for a third-party developer program for the entire group of companies, it is necessary to select one entity, which will then provide services to internal and external customers.
Organizations and individual entrepreneurs cannot take advantage of the benefit on insurance premiums. Therefore, if the same functionality is focused on individual entrepreneurs, there will be no benefits. A prerequisite for the application of reduced rates for insurance premiums is state accreditation as an IT organization. Thus, individual entrepreneurs cannot receive such accreditation. Again, with a thorough study of the topic of subsidiary liability , the individual entrepreneur has other advantages, but this is not about this article.
Not all insurance premium rates have become lower
From 2021, insurance premium rates for IT companies have become even lower - instead of 14%, only 7.6%. However, the conditions have also changed.
At first glance, the conditions themselves remain the same:
Obtaining a document on state accreditation as an IT organization;
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A) those who were involved in the sale of sub-licenses for "third-party" software of foreign production: from Windows to specialized programs;
B) those whose software is classified as "adware". Recall that these companies have lost their benefits on insurance premiums and dreams of a reduced income tax rate.
However, contractors who are involved in the development of "adware" remain eligible for premium benefits.
And, of course, VAT exemption is still valid for companies that sell software and development services to foreign customers.