From January 1, 2023 for taxpayers who are subjects of micro and small businesses applying special tax regimes:
- based on a simplified declaration;
- for producers of agricultural products and agricultural cooperatives;
- for peasant or farm farms
in order to simplify the fulfillment of obligations to withhold and transfer individual income tax (IIT) and social payments from the income of employees, a single payment from wages is introduced.
The application of this procedure is voluntary.
The single payment includes: Personal income tax from the income of employees, mandatory pension contributions, mandatory pension contributions of employers, social contributions, contributions and deductions for mandatory social health insurance.
The rate of a single payment in 2023 is 20% (including the share of IPN -9%) of the wage fund (a gradual increase in the rate is envisaged: in 2024 - 21,5%, 2025 – 23,8%, 2026 – 24,8%, 2027 – 25,8% and 2028 – 26.3%). When calculating a single payment, the benefits established for social payments are taken into account.
A single payment is transferred in one payment to the account of the State Corporation "Government for Citizens", which will distribute payments in accordance with the established procedure and keep records of single payment payers.
The calculated amount of the single payment is reflected in the declarations in the forms. 200.00, 910.00 and 920.00, depending on the applicable tax regime.