PI or self-employment: what to choose to stay in the black
His Work / / December 26, 2019
If you are tired of working for his uncle, and you decide to open your own business, we will help you figure out how to formalize their activities profitable.
For the first time in Russia, the number of individual entrepreneurs exceeded the number of operating entities. ReportedDistribution of active legal entities and individual entrepreneurs (as of April 7, 2019) agency "Federal Information Service", which means that 4,013,000 people have already decided to start their own businesses and have issued it formally. Try to figure out how best to register their activities in order to get the maximum benefit.
Is it possible not to register at all and do not pay taxes
If you want to work in peace and not to flinch every time you come to a new customer, or you offered to pay for transfer to your personal map, the answer is simple - to make money and not to share with the state it is impossible.
Of course, over the years can be to rent an apartement or bake cakes at home and do not get caught, but it can be a time to try to offer their services and get to the taxman. And it threatens fines.
So, maybe, work according to the law is not so expensive? Let's deal together.
What you need to know about self-employment and the tax on professional income (NAP)
Under the professional income refers to profit from the activities of individuals, in which they do not use the labor of hired staff and do not have an employer, as well as income from the use of property.
That is, the self-employed - those who earn money by their own labor without salaried employees or receive income from the rental of residential property. This category may include, for example, nurses, tutors, drivers, manicure at home.
Since 2019 introducedThe bill № 551845-7 «On conducting experiment on the establishment of a special tax regime" tax professional income "in the city of federal significance Moscow and in the Moscow and Kaluga regions, as well as in the Republic of Tatarstan (Tatarstan) " pilot mode to the self-employed, which is designed for 10 years and is distributed in four regions: Moscow, Moscow and Kaluga regions and Tatarstan. If the experiment is considered successful, the regime will be put across Russia.
Important: You do not have to be registered in these regions, enough to keep them in operation.
For example, you are logged in Yaroslavl, and rent an apartment in Moscow region, or have residence in Kaliningrad, and perform on the internet work for Moscow clients. Then you can register as a payer of the NAP.
The state must pay the taxTaxes for self-employed: someone touches and how the law will work depending on the type of your customers. If you work with individuals, then 4% of revenue, if a legal - 6%.
Who can not be considered self-employed
You can not apply a tax on professional income if you:
- implement excisable goods or goods subject to mandatory labeling;
- resells goods, property rights, except for the sale of the property used for personal purposes;
- engaged in the production and / or sale of minerals;
- work under an agency agreement, commission or agency agreement.
advantages of self-employment
- A simple registration system. Check out its activities is possible through a specially designed system "My tax».
- No declarations do not need to take, cash registers are also not needed.
- When you do not pay no income tax.
- Have a tax deductionFederal Law of 27/11/2018 number 422-FZ "On the experiment to establish a special tax regime" tax professional income "in the city of federal significance Moscow and in the Moscow and Kaluga regions, as well as in the Republic of Tatarstan (Tatarstan) "Which can reduce the amount of tax is 10 000 rubles. If you are working with physical persons and pay 4% tax, the monthly amount is reduced by 1%. If you pay 6% - that is 2%. Once you reach the total amount of deduction 10 000 rubles, the rate cut is terminated.
cons self
- Territorial restrictions. At the moment, carry out their activities in this format only in four Russian regions.
- Revenue Limit - 2.4Federal Law of 27/11/2018 number 422-FZ "On the experiment to establish a special tax regime" tax professional income "in the city of federal significance Moscow and in the Moscow and Kaluga regions, as well as in the Republic of Tatarstan (Tatarstan) "million rubles a year. If you decide to do business and it aims to scale and increase in profits, this limitation can be significant.
- You can not hire staff. It is also difficult to imagine scaling without wage earners.
- Most likely, large companies prefer to work with the SP.
- Self-employed do not need to make contributions to the pension fund, ie, count in old age often have only a social pension. But experience can buyRF Government Decree of 19/02/2019 number 160 "On Amendments to the Rules of calculation and confirmation of insurance for establishing pension insurance". In 2019 the experience for the self-worth 29,354 rubles.
- NAP is not tested, causing fears and doubts.
What you need to know about the individual business (SP)
Individual entrepreneur - a natural person engaged in entrepreneurial activities without forming a legal entity.
Register an individual entrepreneur under the lawAdministrative Code, Article 14.1. Entrepreneurial activity without state registration or without a special permit (license) should any person who conducts regular activities aimed at making profit. There is a narrow list of persons who engage in business in Russia can not be:
- state and municipal officials;
- military personnel;
- persons with disabilities (also those who are registered in the narcological dispensary);
- foreigners and stateless persons (stateless people), if they are not registered in Russia.
In addition to taxes, which depend on the shape of the selected taxation, private entrepreneurs must pay premiums for themselves and salaried employees.
In contrast to the legal entities, can dispose of income at its discretion and withdraw from their accounts as much money as you like and at any time.
An individual entrepreneur can hire employees and to scale the business in such a way, at the same time he becomes a full employer and bears the same responsibilityThe Labor Code, chapter 48. Features of regulation of work of employees working for employers - individualsAs well as legal persons.
Advantages of individual entrepreneurship
- Simplified registration system: you can create your own, and this will require a small set of documentsFederal Tax Service of Russia Order of 25.01.2012 number MMV-7-6 / 25 @ (ed. from 25.05.2016) "On approval of forms and requirements to be submitted to the registering body for state registration of documents registration of legal entities and individual entrepreneurs and peasant (farmer) households "(Registered in the Ministry of Justice of Russia 14.05.2012 № 24139). And since 2019 the registration SP in electronic form do not need to pay the state fee. However, for the drawing up of electronic documents require an electronic signature.
- There is no obligation to conduct IP Accounting.
- It can be used anywhere in Russia.
Cons individual entrepreneurship
- In addition to taxes, all individual entrepreneurs are obligedFederal Law "On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation "dated 27/11/2017 number 335-FZ (the latter edition) to pay the premiums on the two types of insurance: pension and health. Regardless of the incoming revenue.
- Accountability is necessary to keep the place of residence of a person, that is, IP address registration. Accordingly, if you are registered in Izhevsk, and conducts activities in Kazan, then get up on account of both the IP and to take all statements need to be at the place of registration in Izhevsk.
- For tax evasion, breach of activities debts to workers each businessman meets their own property.
What to choose
To make it easier to compare everything that we have described above, we have made clear the table for you.
A self-employed person | Individual entrepreneur | |
Registration in the Federal Tax Service | simple | A little more complicated, you need to provide a specific packageRegistration of an individual entrepreneur documents |
Tax reporting | Not | It depends on versionComparison of the overall tax regime and special regimes for individual entrepreneurs taxation: one report a year to several declarations on a quarterly basis |
the use of the territory | It is necessary to operate in the region, where the experiment was conducted. This is Moscow, Moscow Region, the Kaluga Region and the Republic of Tatarstan | With no restrictions |
insurance premiums | No, but you can pay voluntary pension to purchase points, and HIF pass 37% of the paid-you 4 or 6% tax | You need to pay, even if there is no activity (in 2019 - 36 238 rubles, in 2020 - 40 874 rubles). |
hired employees | You can not hire employees | Possible hiring of employees under labor or civil contract |
income limit | Up to 2.4 million rubles a year | It depends on the chosen system of taxation. For example, in the simplified - 150 million rubles a year, on a patent - 60 million rubles. |
If you plan to be the sole owner businessThen, after weighing all the pros and cons, you can safely choose any of the legal form, which is more suitable for your activity. If you have a partner, in this case, better to choose a company to legally share profits and responsibilities of all business owners.
see also🧐
- 5 Ways to open IE with no money
- Taxes for self-employed: who and how many will have to pay
- 10 ways to reduce costs in the business opening