If there are no employees in the peasant farm, the calculation of insurance premiums is submitted by the head of the peasant farm no later than January 30 of the year following the reporting year.
Peasant farms with employees are required to submit reports on insurance premiums quarterly.
The heads of peasant (farm) households are classified as individual entrepreneurs (Article 11 of the Tax Code of the Russian Federation).
Peasant (farm) enterprises that were created as legal entities in accordance with the Law of the RSFSR dated November 22, 1990 N 348-1 “On Peasant (Farm) Economy” have the right to retain the status of a legal entity for the period until January 1, 2021 (clause 3 Article 23 of Federal Law No. 74-FZ of June 11, 2003 “On Peasant (Farm) Farming” (hereinafter referred to as Federal Law No. 74-FZ), Article 86.1 of the Civil Code of the Russian Federation).
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.
