How to check the status of self-employed, so as not to get fined
Miscellaneous / / August 18, 2022
This can be done in two ways.
Why Check Your Self-Employed Status
The company can work with the contractor regardless of whether he has the status of self-employed or not. But that means different costs and responsibilities for her.
When cooperating with a person without self-employed status, the organization becomesLetter of the Ministry of Finance of the Russian Federation dated July 21, 2017 No. 03β04β06/46733 βOn the calculation, deduction and transfer to the budget of personal income tax in relation to payments to individuals (not registered as individual entrepreneurs) under civil law contracts, as well as payment of insurance contributions" his tax agent and obligedTax Code of the Russian Federation, article 420 "Object of taxation of insurance premiums" for him to transfer personal income tax (rate 13%) and insurance premiums to the Pension Fund (22%) and Compulsory Medical Insurance Fund (5.1%). Technically, the tax must be deducted from the fee, but usually the customer and the contractor agree on the amount in hand, and all other payments go on top of it. That is, for a company, a freelancer without self-employed status costs a fee plus 40.1%.
self-employed he pays his own tax. And the rate is lower - only 6%. Usually, the amount still falls on the shoulders of the employer - the fee increases by this percentage. But the difference between 6 and 40% is quite impressive.
Therefore, cooperation with the self-employed looks attractive. But for everything to go smoothly, you need to make sure that the performer has this status. If it turns out that not, then the tax office will claimsTax Code of the Russian Federation, article 123 "Failure by a tax agent of the obligation to withhold and (or) transfer taxes" due to the fact that the company did not fulfill the duties of a tax agent.
And the status may not be for various reasons. For example, if a person simply lied because the company wrote in the conditions that the performer must be self-employed. Or did he change his mind abandoned this tax regimebut did not tell the customer. Or broke the rules and lost the opportunity to be self-employed. Therefore, it is important to make sure that there are no surprises.
How to check your self-employed status
There are two ways.
1. Ask the contractor for a certificate of registration as self-employed
By this you will not oblige him at all, because you do not need to run and collect documents. Help is issued in the My Tax application in just a couple of clicks and completely free of charge.
And thanks to the paper, you can make sure that the self-employed person really has such a status on the date the certificate was issued. (This is what it looks like sample.)
2. Use the tax service
The website of the Federal Tax Service has a special service, with which you can check the status of a person. To do this, you only need to know his TIN.
If you do not know the TIN, but you know the passport details, you can also find out the taxpayer number on the website of the tax.
How else can you insure
There are additional ways to keep the company out of trouble.
Write down in the contract the obligation to report the loss of the status of self-employed
Indicate in the papers specific deadlines during which the contractor must report that he has ceased to be self-employed. And for violation of this rule, provide, for example, a fine. Usually the need to pay disciplines itself. But if it comes to recovery, at least it will be possible to compensate for the tax penalty.
Make sure the self-employed sends checks on time
Their very presence confirms that the performer is self-employed. Otherwise, he would not be able to issue a check in the My Tax application. So if he delays sending documents, this is a reason to be wary.
Read alsoπ§
- Why do I need a GPC agreement and how to draw it up correctly
- Can Sole Proprietors Be Self-Employed?
- What can a self-employed person do?