Is it possible to work legally and be self-employed at the same time?

To begin with, it is worth understanding the concepts. Official work always involves a conclusion employment contract. The relationship between a company and a person is regulated by the Labor Code. The employee receives a salary, the right to leave. And the employer pays deductions for him to various compulsory insurance funds and a tax on personal income in the amount of 13%.

self-employment implies that a person provides services or sells goods. At the same time, he independently pays a professional income tax (PIT) in the amount of 4% when interacting with individuals or 6% with organizations. There are no compulsory insurance premiums for the self-employed.

Let's see if these two tax regimes can be applied simultaneously.

Is it possible to work officially and be self-employed

A direct ban on it in lawFederal Law No. 422‑FZ of November 27, 2018 “On Conducting an Experiment to Establish a Special Tax Regime “Tax on Professional Income”” No. And what is not forbidden is allowed.

For example, a designer works in an advertising agency under an employment contract. Sometimes he takes orders and in the evenings creates logos and illustrations for third-party customers. And he also inherited an apartment from his grandmother, and he rents it out. In this case, he may well receive a salary from an advertising agency, with which the employer transfers to the state personal income tax. At the same time, he himself is registered as self-employed and pays 4-6% tax on professional income from all third-party orders, as well as rental housing. There are no contradictions here.

What are the nuances of combining work and self-employment?

The self-employed cannot cooperate with the current and former employer

The new tax regime could create obvious temptation for companies. It is beneficial for them to fire an employee and continue to interact with him as if he were self-employed. This would give savings primarily on insurance premiums. And in some cases, on taxes: a person would simply be charged 6% more so that he could pay tax on professional income. And it's still less than 13% personal income tax.

To prevent this from happening, the law contains limitationFederal Law No. 422‑FZ of November 27, 2018 “On Conducting an Experiment to Establish a Special Tax Regime “Tax on Professional Income””: you will not be able to pay tax on professional income in cooperation with a former employer for two years after dismissal. In this case, the rate is 13%.

Also, you can not take additional orders from the current employer as self-employed. It is generally not prohibited to provide services to both the current and the former employer, but 13% will have to be paid from such income.

Civil servants can pay NPT with restrictions

State and municipal employees can pay VAT onlyFederal Law No. 422‑FZ of November 27, 2018 “On Conducting an Experiment to Establish a Special Tax Regime “Tax on Professional Income”” on rental income. Moreover, one that was not purchased for business purposes, but got as a gift or by inheritance. Because officials are prohibited from engaging in commercial activities.