Abstract: When the Unified Social Tax was abolished, the issues regarding economy in the sums of payment to the state non-budgetary funds as insurance fees became a foremost important element for the optimization of the fiscal burden for the economic entities. Establishing the amount of insurance objects and formation of the basis for the calculation of the fees cause a number of difficulties to taxpayers, and the prerequisites to these difficulties are being studied in this article. The author points out the shortcomings of the legal techniques used in the relevant legal norms, regulating the legal relations arising from the obligations towards the state non-budgetary funds and the practice of their interpretation by the lawenforcement bodies, provides legal analysis of exemptions from payment of insurance fees for physical persons, discusses some ways to overcome the existing problems arising out of non-inclusion of certain types of payments into the taxable amount. The author also makes propositions on the improvement of the exemption mechanisms in the current social insurance legislation.

Keywords: insurance fees, state non-budgetary fund, object of insurance, salary, compensation, exemption, optimization, labor relations, relief, law.