Legal Encyclopedia. Letter E

UNIFIED SOCIAL TAX

- Tax, aimed to raise funds and the implementation of citizens' rights to pensions, social security and medical care. NalogoplatelschikamiESN are:

1) the organization;

2) individual entrepreneurs, including members of a peasant (farmer's) economy;

3) individuals who are not recognized as individual entrepreneurs;

4) lawyers.

UST object recognized:

1) payment or compensation for labor, civil law, copyright agreements for organizations and individual entrepreneurs;

2) payment or compensation for labor, civil contracts, paid by individuals who are not recognized by individual entrepreneurs, in favor of individuals;

3) income from business or other activities, net of related costs paid by individual businessmen and lawyers.

Do not subject to UST:

1) state benefits;

2) All kinds of statutory compensation payments;

3) one-time financial assistance;

4) the amount of a payment by taxpayers, which are financed from the federal budget;

5) incomes of members of a peasant (farmer's) economy within 5 years from the year of registration;

6) income received by members registered tribal communities of indigenous peoples of the North;

7) the amount of insurance payments on compulsory insurance of workers;

8) other amounts prescribed by law. Legally established and tax

benefits to pay UST.

For UST tax period is a calendar year, and the reporting period - the first quarter, six months, nine months of the calendar year.