No later than 28 June, self-employed persons must pay the May 2024 occupational income tax. Payment can be made in any convenient way:

• Online in the NPA payer ' s office and his mobile version of My Tax;
• In the Russian Federation ' s Tax and Duties Service, listing the amount required on the Single Tax Account online;
• in a bank using a payment document formed in one of the services.

The occupational income tax is calculated automatically when new sales and cheques are made in the office of the contributor to the NAP or in the mobile application of My Tax. The tax is dependent on the source of income and is 4 per cent of the income earned by natural persons and 6 per cent of the income earned by legal persons and individual entrepreneurs.

The tax authorities shall notify the self-employed of the amount of the tax to be paid by means of an annex or web cabinet no later than 12 months following the report.

In the event of non-payment of taxes to self-employed persons, the existing debt on the basis of the accrual will be repaid by the tax service in court and through the service of bailiffs by:

• Securing funds from the accounts of the debtor;
• Retention of funds from pensions and other periodic payments;
• property in custody.

In addition, the debtor will bear additional costs in the form of a mandatory enforcement order of the bailiff (7% of the debt but not less than 1,000 roubles).

The self-employed may be checked in the annex " My tax " , which is available for download at all sites, or through the web version of the Personal Office on the Russian Federation ' s website www.npd.nalog.ru.

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Entrepreneurs ' support is carried out within the framework of the " Small and Medium Enterprise " project.