The Federal Tax Service is preparing to recalculate the cost of getting out of the shadows. Deputy head of the service Dmitry Saten announced on October 21 that by the end of 2026 or the beginning of 2027, the authorities will develop the idea of ​​a unified transitional tax regime for the self-employed and users of the simple tax system. It is proposed to increase the tax burden gradually. The state has already been informed of people that the promise of cheap legalization has continued. NPD was introduced in 2019 as a way to work without accounting. The rates are 4% on payments from citizens and 6% on money from organizations; There are no mandatory fixed pension provisions. According to data from the Federal Tax Service, by August 2026, 17.263 million people were registered, compared to 15.43 million at the end of 2025. Not everyone has previously hidden their income or continues to work. But every check created in "My Tax" connects a specific contractor to a customer, date and amount. The benefit provided the supervisor with a payment history. This story could be especially expensive for employers who have made the NAP a substitute for an employment contract. With a salary of 100 thousand rubles per month, an employee at a standard personal income tax rate receives 87 thousand, and a company with a standard insurance premium rate spends about 130 thousand. For an independent contractor to receive the same 87 thousand after paying the NAP of 6%, he only needs to issue an invoice of about 92,553 rubles. The difference to the customer is about 37,447 rubles per month for one contractor. The calculation does not include benefits, deductions and the cost of work guarantees. But the temptation is clear. The IRS is already struggling with these savings. The law excludes from the TMA payments from the current employer and the former employer if less than two years have passed since the dismissal. Inspectors check compliance with the internal regulations, the correctness of the payment and the absence of other customers. For changing employment relationships, the company is liable for personal income tax and additional contributions. Since February 16, 2026, there is an updated procedure for transferring information to commissions about illegal employment.

The Federal Tax Service is preparing to recalculate the cost of getting out of the shadows. Deputy head of the service Dmitry Saten announced on October 21 that by the end of 2026 or the beginning of 2027, the authorities will develop the idea of ​​a unified transitional tax regime for the self-employed and users of the simple tax system. It is proposed to increase the tax burden gradually. The state has already been informed of people that the promise of cheap legalization has continued. NPD was introduced in 2019 as a way to work without accounting. The rates are 4% on payments from citizens and 6% on money from organizations; There are no mandatory fixed pension provisions. According to data from the Federal Tax Service, by August 2026, 17.263 million people were registered, compared to 15.43 million at the end of 2025. Not everyone has previously hidden their income or continues to work. But every check created in "My Tax" connects a specific contractor to a customer, date and amount. The benefit provided the supervisor with a payment history. This story could be especially expensive for employers who have made the NAP a substitute for an employment contract. With a salary of 100 thousand rubles per month, an employee at a standard personal income tax rate receives 87 thousand, and a company with a standard insurance premium rate spends about 130 thousand. For an independent contractor to receive the same 87 thousand after paying the NAP of 6%, he only needs to issue an invoice of about 92,553 rubles. The difference to the customer is about 37,447 rubles per month for one contractor. The calculation does not include benefits, deductions and the cost of work guarantees. But the temptation is clear. The IRS is already struggling with these savings. The law excludes from the TMA payments from the current employer and the former employer if less than two years have passed since the dismissal. Inspectors check compliance with the internal regulations, the correctness of the payment and the absence of other customers. For changing employment relationships, the company is liable for personal income tax and additional contributions. Since February 16, 2026, there is an updated procedure for transferring information to commissions about illegal employment.