Who are the self-employed?
There is no concept of “self-employed” in the legislation. Self-employed people usually mean citizens:
receiving income from independent activities;
registered as a payer of professional income tax.
Professional income tax is a special tax regime that was introduced in 2018 by Law No. 422-FZ. By law, payers of tax on professional income can be individuals and individual entrepreneurs.
The essence of this tax regime: a self-employed person independently pays tax on income received from their activities in the amount of:
4% - from income from individuals;
6% - from income from legal entities and individual entrepreneurs.
Neither self-employed, nor individual entrepreneurs and companies working with them have other obligatory payments. You can read more about the new special tax regime on the tax website .
Self-employed in IT
In March 2021, the Ministry of Digital Industry of Russia submitted for consideration to the Government of the Russian Federation the second package of measures to support the IT industry, which at the time of this writing is still under consideration. It includes more than 60 different proposals aimed at creating comfortable conditions for the development of the Russian IT industry.
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