За ИП-управляющего не нужно платить фиксированные страховые взносы с МРОТ в 2026 году.
Должно ли ООО начислять фиксированные страховые взносы, если в компании руководителем выступает управляющий – ИП, спросили в чате ФНС.
Положения Федерального закона от 28.11.2025 № 425-ФЗ (о налоговой реформе) не распространяются на ИП – управляющего, ответили налоговики.
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