В штате салона красоты

The staff of the beauty salon, owned by the individual entrepreneur Khlystova, had 27 permanent employees (hairdressers, manicure and pedicure specialists, makeup artists, etc.). Their salary fund amounted to 1.5 million rubles throughout the year. monthly. Since they all worked under work contracts, Khlystova did not make payments to the Social Insurance Fund of the Russian Federation.
Does the Whip act contain a tax crime?

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