Гетьман В.Г. Порядок расчета страховых взносов нуждается в уточнениях // Учет.Анализ.Аудит. – 2017. – №6. — Свободный доступ из сети Интернет (чтение, печать, копирование). — <URL:http://elib.fa.ru/art2017/bv2703.pdf>.
| Period | Read | Copy | Open | Total | |||
|---|---|---|---|---|---|---|---|
| Year 2018 | Quarter 1 | February | 4 | 0 | 3 | 0 | 7 |
| March | 7 | 0 | 3 | 0 | 10 | ||
| Quarter 2 | April | 1 | 0 | 2 | 0 | 3 | |
| May | 4 | 0 | 5 | 0 | 9 | ||
| June | 4 | 0 | 0 | 0 | 4 | ||
| Quarter 3 | July | 4 | 0 | 0 | 0 | 4 | |
| August | 3 | 0 | 1 | 0 | 4 | ||
| September | 2 | 0 | 3 | 0 | 5 | ||
| Quarter 4 | October | 3 | 0 | 0 | 0 | 3 | |
| November | 2 | 0 | 0 | 0 | 2 | ||
| December | 0 | 0 | 1 | 0 | 1 | ||
| Year 2019 | Quarter 1 | January | 1 | 0 | 3 | 0 | 4 |
| February | 3 | 0 | 2 | 0 | 5 | ||
| March | 1 | 0 | 1 | 0 | 2 | ||
| Quarter 2 | April | 6 | 0 | 2 | 0 | 8 | |
| May | 0 | 0 | 2 | 0 | 2 | ||
| June | 2 | 0 | 2 | 0 | 4 | ||
| Quarter 3 | July | 5 | 0 | 1 | 0 | 6 | |
| August | 3 | 0 | 1 | 0 | 4 | ||
| September | 2 | 0 | 3 | 0 | 5 | ||
| Quarter 4 | October | 5 | 0 | 4 | 0 | 9 | |
| November | 4 | 0 | 3 | 0 | 7 | ||
| December | 8 | 0 | 2 | 0 | 10 | ||
| Year 2020 | Quarter 1 | January | 2 | 0 | 0 | 0 | 2 |
| February | 3 | 0 | 1 | 0 | 4 | ||
| March | 6 | 0 | 2 | 0 | 8 | ||
| Quarter 2 | April | 4 | 0 | 3 | 0 | 7 | |
| May | 8 | 0 | 3 | 0 | 11 | ||
| June | 4 | 0 | 0 | 0 | 4 | ||
| Quarter 3 | July | 5 | 0 | 5 | 0 | 10 | |
| August | 4 | 0 | 0 | 0 | 4 | ||
| September | 10 | 0 | 5 | 0 | 15 | ||
| Quarter 4 | October | 6 | 0 | 1 | 0 | 7 | |
| November | 4 | 0 | 3 | 0 | 7 | ||
| December | 3 | 0 | 0 | 0 | 3 | ||
| Year 2021 | Quarter 1 | January | 6 | 0 | 3 | 0 | 9 |
| February | 3 | 0 | 1 | 0 | 4 | ||
| March | 3 | 0 | 1 | 0 | 4 | ||
| Quarter 2 | April | 5 | 0 | 1 | 0 | 6 | |
| May | 6 | 0 | 8 | 0 | 14 | ||
| June | 8 | 0 | 2 | 0 | 10 | ||
| Quarter 3 | July | 7 | 0 | 3 | 0 | 10 | |
| August | 12 | 0 | 4 | 0 | 16 | ||
| September | 5 | 0 | 4 | 0 | 9 | ||
| Quarter 4 | October | 7 | 0 | 11 | 0 | 18 | |
| November | 5 | 0 | 3 | 0 | 8 | ||
| December | 10 | 0 | 8 | 0 | 18 | ||
| Year 2022 | Quarter 1 | January | 10 | 0 | 5 | 0 | 15 |
| February | 8 | 0 | 4 | 0 | 12 | ||
| March | 11 | 0 | 2 | 0 | 13 | ||
| Quarter 2 | April | 8 | 0 | 4 | 0 | 12 | |
| May | 6 | 0 | 0 | 0 | 6 | ||
| June | 11 | 0 | 2 | 0 | 13 | ||
| Quarter 3 | July | 10 | 0 | 3 | 0 | 13 | |
| August | 4 | 0 | 2 | 0 | 6 | ||
| September | 10 | 0 | 4 | 0 | 14 | ||
| Quarter 4 | October | 2 | 0 | 1 | 0 | 3 | |
| November | 4 | 0 | 2 | 0 | 6 | ||
| December | 6 | 0 | 2 | 0 | 8 | ||
| Year 2023 | Quarter 1 | January | 2 | 0 | 0 | 0 | 2 |
| February | 2 | 0 | 1 | 0 | 3 | ||
| March | 3 | 0 | 1 | 0 | 4 | ||
| Quarter 2 | April | 2 | 0 | 2 | 0 | 4 | |
| May | 2 | 0 | 1 | 0 | 3 | ||
| June | 4 | 0 | 1 | 0 | 5 | ||
| Quarter 3 | July | 2 | 0 | 2 | 0 | 4 | |
| August | 3 | 0 | 0 | 0 | 3 | ||
| September | 5 | 0 | 4 | 0 | 9 | ||
| Quarter 4 | October | 5 | 0 | 1 | 0 | 6 | |
| November | 5 | 0 | 2 | 0 | 7 | ||
| December | 1 | 0 | 0 | 0 | 1 | ||
| Year 2024 | Quarter 1 | January | 6 | 0 | 3 | 0 | 9 |
| February | 1 | 0 | 3 | 0 | 4 | ||
| March | 6 | 0 | 2 | 0 | 8 | ||
| Quarter 2 | April | 7 | 0 | 6 | 0 | 13 | |
| May | 14 | 0 | 13 | 0 | 27 | ||
| June | 6 | 0 | 10 | 0 | 16 | ||
| Quarter 3 | July | 7 | 0 | 6 | 0 | 13 | |
| August | 10 | 0 | 7 | 0 | 17 | ||
| September | 12 | 0 | 8 | 0 | 20 | ||
| Quarter 4 | October | 10 | 0 | 7 | 0 | 17 | |
| November | 7 | 0 | 4 | 0 | 11 | ||
| December | 9 | 0 | 8 | 0 | 17 | ||
| Year 2025 | Quarter 1 | January | 10 | 0 | 7 | 0 | 17 |
| February | 5 | 0 | 3 | 0 | 8 | ||
| March | 8 | 0 | 4 | 0 | 12 | ||
| Quarter 2 | April | 15 | 0 | 11 | 0 | 26 | |
| May | 11 | 0 | 5 | 0 | 16 | ||
| June | 14 | 0 | 5 | 0 | 19 | ||
| Quarter 3 | July | 6 | 0 | 3 | 0 | 9 | |
| August | 13 | 0 | 13 | 0 | 26 | ||
| September | 13 | 0 | 7 | 0 | 20 | ||
| Quarter 4 | October | 9 | 0 | 9 | 0 | 18 | |
| November | 15 | 0 | 14 | 0 | 29 | ||
| December | 14 | 0 | 6 | 0 | 20 | ||
| Year 2026 | Quarter 1 | January | 8 | 0 | 4 | 0 | 12 |
| February | 21 | 0 | 12 | 0 | 33 | ||
| March | 33 | 0 | 11 | 0 | 44 | ||
| Quarter 2 | April | 15 | 0 | 6 | 0 | 21 | |
| Total | 641 | 0 | 359 | 0 | 1,000 | ||