Лариса Васина

29 мар 2022 29.03.2022

Страховые взносы и не эксклюзивный лицензионный договор

Подскажите, пожалуйста, надо платить или не надо платить обязательные страховые взносы?

Ситуация такова. Есть ИП без работников на УСН. ИП намерен подписывать не эксклюзивный лицензионный договор с физическим лицом (автором литературного произведения в электронном формате), чтобы продавать его книги и впоследствии выплачивать этому автору авторское вознаграждение.

Должен ли в данной ситуации ИП уплачивать в фонды страховые отчисления за данного автора? В том числе НДФЛ.

В законе прописаны обязательства выплачивать отчисления у случае отчуждения исключительных прав на использование произведений, что касается не исключительных прав, найти информации не удалось.

Буду очень благодарна за помощь.

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