"The single social due fee" has been established for businesses and individual entrepreneurs in the "LPR". It is reported by the separatist website LuganskInformTsentr.
So, businesses, organizations, institutions and other legal entities, including budgetary organizations, individual entrepreneurs who employ others will have to pay the tax of 31% of the amount accrued salaries, wages.
Public organizations of disabled persons, in which the number of disabled people is not less than 50 per cent of total employment and provided that the salary fund of the disabled is at least 25 percent of the total labor costs, will have to pay 3% of accrued wages and salaries.
Individual entrepreneurs who do not have employees who elected the patent system of taxation have to pay 600 rubles, payers of simplified tax group I - 800 rubles, payers of simplified tax group II - 800 rubles, payers of the simplified tax group III - 1000 rubles.
Tax payers on income or carrying out independent professional activities (lawyers, notaries, arbitration managers), equivalent to the individual entrepreneurs have to pay 15% of the net profit but not less than 800 rubles, regardless of the total net profit.
Payers of agricultural tax will have to pay 15% of the net profit but not less than 800 rubles, regardless of the total net profit.