Who cannot become a payer of professional income tax

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As for point 3 of the listed disadvantages, the Ministry of Labor proposed and developed a model according to which, from July 1, 2023, payers of the professional income tax will be able to count on receiving payments on a sick leave certificate. This will include, for example, common diseases such as acute respiratory viral infections and flu, IVF procedures, quarantine, and the period of caring for a sick child under the age of 7 or an incapacitated family member.

But in order to count on sick leave lithuania telegram database payments, the self-employed person will have to pay a monthly contribution. It is calculated from the amount of the basic insured income (RUB 32,484) and amounts to RUB 1,247 for each reporting month.


Federal Law No. 422-FZ states that the self-employment regime cannot be used if you have:

There are hired employees. Only individuals working alone or sole proprietors without employees can use this tax regime.
Income exceeds 2,400,000 ₽ per year. There is no ceiling on monthly income - you can earn a million in a month, and not work at all in the next 3-4 months. The main thing is that the annual income fits within the limits established by law. If the income is higher, you will have to pay 13% of the surplus as personal income tax.