📋 Tender Overview
A draft of the corresponding government resolution has been prepared.
The law on the so-called "improvement" of the tax system 176-FZ, among other things, plans to expand benefits for insurance contributions from 2025 - a preferential rate of contributions for manufacturing industries related to small and medium businesses will be established for salaries above the minimum wage .
For this purpose, a list of manufacturing industries approved by the government is to be compiled. Such a list has been prepared and submitted for public discussion in the form of a draft . The list will include two-digit OKVED codes:
10 Food production
13 Manufacture of textiles
14 Clothing production
15 Manufacture of leather and leather goods
16 Processing of wood and manufacture of wood and cork products, except furniture, manufacture of straw products and plaiting materials
17 Manufacture of paper and paper products
18 Printing activities and copying of information carriers
20 Manufacture of chemicals and chemical products
21 Production of medicines and materials used for medical and veterinary purposes
22 Manufacture of rubber and plastic products
23 Manufacture of other non-metallic mineral products
25 Manufacture of finished metal products, except machinery and equipment
26 Manufacture of computers, electronic and optical products
27 Manufacture of electrical equipment
28 Manufacture of machinery and equipment not included in other groups
29 Production of motor vehicles, trailers and semi-trailers
30 Manufacture of other transport vehicles and equipment
31 Furniture production
32 Manufacture of other finished products
33 Repair and installation of machinery and equipment.
Let us recall that, in general, a single reduced rate of 15% for salaries above the minimum wage has already been established for small and medium businesses. For manufacturing industries, this rate will be reduced almost twofold - to 7.6% within the base limit and 0% - for income above this limit. To receive the benefit, it will be necessary for the corresponding OKVED to be indicated as the main one, and for this type of activity to account for at least 70% of the income for both the previous year and the reporting period .
