ON THE ISSUE OF PAYMENTS IN FAVOR OF INDIVIDUALS WITHIN THE FRAMEWORK OF LABOR RELATIONS AS OBJECTS OF TAXATION WITH INSURANCE CONTRIBUTIONS FOR COMPULSORY SOCIAL INSURANCE: CURRENT ISSUES OF LEGAL REGULATION AND ENFORCEMENT

Abstract

The article, based on an analysis of the legislation on taxes and fees and law enforcement practice, examines the grounds and conditions for including (attributing) amounts of money paid to employees as individuals to the object of taxation by the insurance premium tariff for certain types of compulsory social insurance. Attention is focused on the problematic aspects of qualifying a number of payments, the mention of which is not contained in Article 422 of the Tax Code of the Russian Federation. The author substantiates the feasibility of improving the current legislation and overcoming the various legal positions of policyholders-employers, tax authorities, insurers and arbitration courts regarding the object of taxation of insurance premiums on payments made in favor of an employee as an insured person.