Taxes for self-employed: who and how many will have to pay

What kind of tax

The State Duma adoptedTaxes for self-employed: one touch and how the law will work law imposing a tax on professional income (NAP). In it offered special conditions of taxation for self-employed - tutors, nannies, cleaners, painters, copywriters, confectioners and similar professionals who are paid for in cash or services to the card, and do not share with revenue state. With the regulation authorities are trying to withdraw from the shadow of a massive segment of tax evaders.

NAP will introduce from 1 January 2019, however, as long as the experiment and only in Moscow, Moscow and Kaluga regions and Tatarstan. If their experience is considered a success, the new tax will be applied in all regions.

Who will pay the tax on professional activities

As can be seen from the billThe bill № 551845-7 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 RT (RT)

On the NPA can move individuals, including individual entrepreneurs. However, they should not act on the basis of contracts of agency, commission or agency contracts and they can not be wage earners.

The volume of income on which tax is charged shall not exceed 2.4 million per year (about 200 thousand per month). If you earn more, the NPA is no longer for you.
Regulated and activities. NAP will not be able to pay those who resells goods (exception - the personal items) and also produces, sells minerals.

In addition, at the initial stage it is necessary to live or work in one of the pilot regions. If a person works through the Internet, it is important, where is he, and not his client.

How many will have to pay the state

It depends on who pays for your services. If you're dealing with individuals, then the state will have to allocate 4% of the income, if a legal - is 6%.

In addition, these taxpayers are exempt from personal income tax in respect of income from the business, and IP - VAT (exception - the importation of goods from abroad) and the payment of insurance premiums.

As the new tax will work in practice

promiseDuring the faction "United Russia" have discussed with the head of the Federal Tax Service support for self-employment That the tax would be "as simple and convenient for citizens." In this case, it does not requireBills on the tax treatment of the first reading took place for the self-employed "No cost, no administration, no reports, no accountants, no circulation the tax office, no trip to the officials. "

To start paying NPA, it is sufficient to establish a mobile application "My tax" and register.

At the end of the month Service to calculate how much you received, and will pay tax on that amount. It can be paid by bank transfer before the 25th of the month following the reporting. No accounting documents at the same time do not need to apply.

Did you try to enter this mode earlier

lawmakers believedBills on the tax treatment of the first reading took place for the self-employedThat up to 30 million people in Russia are earnings and do not share them with the state. Therefore, attempts to motivate them to pay taxes have already been made.

For example, a law was passed in late 2016Federal 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 30.11.2016 N 401-FZWho offered to certain categories of self-employed (the nurse, nurses, cleaners, tutors) to register with the Federal Tax Service and to receive a tax holiday until 2019. At the end of that period they had to pay tax on personal income, or to register as an IP, or stop professional activity. However, innovation has been recognized as ineffectiveThe Ministry of Finance has decided to extend tax breaks for the self-employed for a year. As of March 1, 2018, the right to tax holidays have taken advantage of all 939Public Chamber: Finance Ministry proposes to citizens actually equate self-PI man.

But in the professional activity tax - essentially a new proposal.

The new law will affect those who work for themselves

According to the director of development of fiscal solutions business ATOL Julia Rusinova, those who one way or another touches the new bill, initially will treat him with suspicion and even apprehension, and the registration will be solved only the most bold.

The law provides penalties for the self-employed, that by registering their status, continue to evade tax. So, for the first time the penalty is 20% of the amount, which tried to hide. The next violation (if it happens within six months after the first) fine will amount to 100% of the amount concealed from the tax revenue.

What's more profitable: register as self-employed or open IE

Considering the options, take account of costs and the tax burden, and ease of delivery of statements.

The self-employed will pay 4% on income of physical persons, and 6% - with income from businesses. Still have the following deductions1% for income tax on natural persons and 2% tax from legal entities, but not more than 10 000 rubles on an accrual basis. IP on the simplified taxation system, pay 6% on all income or the value of a patent (6 to 30 thousand rubles, depending on the type of activity and region).

Self-employed is more convenient: they are exempt from insurance contributions are not required to install the online ticket office. Declaration submitted also did not need to. So far, everything looks much more favorable to the USN IP or patent and, more importantly, easier, as there is no paperwork.