📋 Tender Overview
The moratorium on the use of a separate account is extended for 2025 - funds can be written off from it for salaries only if personal income tax and contributions are paid simultaneously.
The "anti-ENS" amendment to the payment of wages under the state defense order is extended - the law was adopted by the State Duma in the third reading ( 699423-8 ).
The Law on State Defense Order establishes a regime for using a separate account, which provides for the write-off of funds from it for wages only on condition of simultaneous payment of the relevant taxes and insurance contributions. Under the conditions of the Unified Tax System, it is impossible to fulfill this requirement in terms of simultaneous payment of taxes and contributions when paying wages from a separate account.
In this regard, laws 519-FZ and 590-FZ (in 2022 and 2023, respectively) provided for a temporary suspension (moratorium) of this condition in 2023 and 2024. Since nothing has changed, this moratorium is extended to 2025.
