Abstract
The article is devoted to the peculiarities of calculating state social security charges by organizations that are small and medium-sized enterprises in accordance with the Federal Law of July 24, 2007 N 209-FL “On the Development of Small and Medium-Sized Enterprises in the Russian Federation”. The conditions of application of reduced tariffs were considered, it was noted that for the application of reduced rates it is necessary to enter the Unified Register of Small and Medium-Sized Enterprises. Issues related to the application of reduced tariffs in the calculation of state social security charges accrued for payments under civil contracts, as well as situations in which the application of reduced state social security charges rates and the actions of the accountant in this case cease, were analyzed. Practical examples of calculating state social security charges at reduced tariffs taking into account the federal minimum wage effective from January 1, 2022 are considered.
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