Members of peasant farms and employees
Insurance contributions for compulsory pension and health insurance are paid in a fixed amount by the head of the peasant farm both for himself and for each member of the peasant farm, without taking into account the amount of income received.
At the same time, payments in favor of individuals hired by the head of a peasant farm under an employment contract are subject to insurance premiums in the generally established manner.
In accordance with Article 419 of the Tax Code of the Russian Federation, if the payer of insurance premiums simultaneously belongs to several categories of payers of insurance premiums, he calculates and pays insurance premiums for each basis.
