- Статьи
- Economy
- Buy an elephant: why the volume of purchases by state companies from the self-employed has grown
Buy an elephant: why the volume of purchases by state companies from the self-employed has grown
The volume of purchases by major state companies from the self-employed in 2024 amounted to 11.9 billion rubles, which is 64% more than the same indicator for 2023, according to the SME Corporation. This is due to the distribution of a special quota for purchases from SMEs (small and medium-sized enterprises). According to the corporation, last year the self-employed concluded 15 thousand contracts with state companies, which is 20% more than the same indicator for 2023. At the same time, the number of self-employed who became suppliers to state companies increased by 18%, to 9 thousand people. Izvestia analyzed how the increase in these indicators affects the performance of state corporations and what other preferences may be introduced for the self-employed.
Distribution of preferences
At the end of 2024, the number of self-employed in Russia reached more than 12 million people, said "Izvestia" CEO of the SME Corporation Alexander Isaevich.
- The number of niches in which the self-employed offer their goods and services has also increased. This directly affects the growth in the number of purchases from the self-employed among government customers and the efficiency of the tool itself, both in terms of economic indicators and the possibility of attracting additional competencies. In public procurement, the self-employed now enjoy all the preferences available to small and medium-sized businesses. These include mandatory quotas for purchases, the possibility to participate in special tenders only for SMEs, a shortened payment period for goods and services (within seven days), participation in various partnership programs, - said Alexander Isaevich.
The largest volume of purchases of the largest state companies from the self-employed accounted for financial intermediation and insurance services (Br4.3 billion), professional, scientific and technical services (Br910 million) and services in the field of creativity, art and entertainment (Br720 million).
With the expansion of preferences for SMEs, the self-employed will also be able to take advantage of the new conditions, he said.
- I would look at these figures primarily as a reflection of the efficiency of SME support measures, and, of course, in percentage terms they are very positive. However, in absolute terms, there is still room for growth from 11.9 billion, as well as from 9,000 people," Pavel Mitrofanov, Director General of Expert Business Solutions, an analytical company, told Izvestia.
However, to assess the impact on productivity, all these indicators are not so significant yet, as the scale of state companies' expenses is minimal.
Conditional benefit
The regime of tax on professional income (self-employment) allowed to bring out of the shadows many craftsmen, creative and scientific workers, business consultants, tutors and other citizens who provide services or independently produce various goods, recalled "Izvestia" Director of the Institute of Economics and Finance GUU Professor Galina Sorokina.
Interaction with the self-employed is beneficial to both citizens themselves, who pay tax on professional income, and companies that order them certain services. Especially when after the amendment to 223-FZ self-employed were equated to SMEs and were given the opportunity to participate in public procurement, especially in the minimum quota of 25% of the contract value, provided as support for SMEs.
- On the one hand, it is encouraging that in 2024, purchases by state corporations from the self-employed have more than doubled, and the number of the self-employed cooperating with state corporations has increased by 1.8 times. However, we see a disturbing trend, which is characteristic not only in the field of interaction between state corporations and the self-employed, but in general in the field of interaction between legal entities and the self-employed, - said the expert.
Having assessed the scheme of work with the self-employed, business often instead of hiring employees with payment for the hired employee 30% of the payroll fund to the Social Fund of Russia concludes a contract for services with the self-employed, offering him a contract equal to the potential salary or slightly higher.
- In the short term, this scheme is beneficial to both parties, as the self-employed pays 13% and 6% of the amount received, while the company saves 30% of the payroll. However, in addition to the reduction of tax revenues to the Social Fund of Russia, which finances pensions, sick leave, etc., in the long term we get a large number of people with low pensions, and maybe even claiming only social pensions, without taking into account the risks of loss of ability to work, as well as maternity leave," she said.
The assumption that state corporations use the self-employed as a way to optimize the tax burden is confirmed by the statistics of the SME Corporation, according to which the largest growth in public procurement - 3.4 times - occurred in legal and accounting services, slightly less - 3.2 times - in financial intermediation and insurance, and 1.8 times - in professional, scientific and technical services.
According to her, the growth of government purchases from the self-employed, in the sphere of intellectual labor, financial and legal services, where work can be outsourced, suggests that instead of keeping accountants, lawyers and insurers on staff, state corporations resort to the services of the self-employed.
- Especially since the average contract price is 630 thousand rubles, which corresponds to the average salary of these categories of employees for three to six months. This is exactly the average period for which companies prefer to conclude contracts with professional income tax payers," she said.
In March 2020, amendments to N223-FZ (the law "On the procurement of goods, works and services by certain types of legal entities") came into force, which equate the self-employed with small and medium-sized enterprises (SMEs) in the procurement of state companies, recalled "Izvestia" founder of the platform for automation of cooperation with the self-employed "Consol" Mikhail Provizion.
According to this amendment, individuals who apply a special tax regime "Professional Income Tax", received the right to participate in the procurement of state-owned companies on the same terms as those established for SMEs. That is, the self-employed are subject to the preferences applicable to SMEs. These include mandatory quotas for purchases, reduced payment period for goods and services, participation in various partnership programs.
As for the improvement of the system, it will undoubtedly be useful to extend tax deductions, which are now applicable only to personal income tax, said "Izvestia" managing partner of "+7 Group" Alexander Krivosheev. This is especially true for real estate, because the self-employed also buy it.
"Izvestia sent inquiries to the Federal Tax Service and the Ministry of Finance, but at the time of publication no answers had been received.
Переведено сервисом «Яндекс Переводчик»
