The established case law states that a self-employed person who works as an employee should not pay SDRs, as the employer does so for him. This eliminates the obligation for the individual to pay a single contribution. However, the tax authorities ignore this requirement.
At the same time, the purpose of establishing the amount of the minimum insurance premium and the obligation to pay it is to ensure a minimum level of social protection of persons by receiving insurance benefits (services) under the current types of compulsory state social insurance.
Therefore, a sole proprietor is obliged to pay SDRs not lower than the amount of the minimum insurance premium, regardless of the actual income, only if such a person is not an employee.
Otherwise, such a person is insured, and the payer of the single contribution for him is his employer.
Thus, the purpose of the single contribution is achieved by its payment by the employer. Another interpretation would lead to double payment of SDRs (directly by the person and the employer), which is contrary to the purpose of the state to introduce a consolidated insurance premium.
If you still have questions or need tax advice, the team of Neofelis Love Group JSC is happy to help.
+38(050)471-77-71
neofelis.lg@gmail.com