The employer, instead of signing an employment contract, asks to open an individual entrepreneur: should I agree or not?

Features of obtaining individual entrepreneur status in 2019

An individual entrepreneur is usually understood as an individual with the right to carry out commercial activities without the need to form a legal entity. The rules of the Civil Code of the Russian Federation apply to individual entrepreneurs, which are identical to those of a legal entity. Like a registered company, an individual entrepreneur has the right to :

• provide services to the population and other entrepreneurs and firms;
• produce goods;
• implement them;
• perform work.

Registration takes place at the Federal Tax Service. Any citizen of the Russian Federation can open an individual entrepreneur. When it comes to forming an LLC, not everyone can do it. Among beginning businessmen, the question often arises of what is better to create: an individual entrepreneur or an LLC. The differences between these forms lie in many nuances.

Before making a final decision and making a choice, you need to follow the algorithm :

• completing the registration procedure;
• choosing the type of activity in accordance with OKVED;
• familiarization with the requirements for tax regimes and features of the preparation of reporting documentation in a specific area of ​​activity;
• identifying real ways to make a profit and invest funds;
• consideration of the possibility of receiving benefits provided for holders of both statuses;
• assessment of the costs of the liquidation procedure;
• identification of the degree of responsibility.

Based on this, you can understand whether individual entrepreneur status is suitable, or whether it is worth thinking about a more serious form of ownership.

Can there be unpleasant consequences?

From a legal point of view, such a work scheme has a right to exist. Persons who are an employee and an employer in relation to each other officially act as an individual entrepreneur and an intermediary providing him with any services. In this case, troubles for the individual entrepreneur will not follow. Problems may arise for the employer if it can be proven that he is trying to evade paying taxes and insurance premiums.

On video: Opening an individual entrepreneur

Opportunities and risks

There are enough opportunities when starting an individual business :

• legalization of commercial activities;
• full payment of taxes to the state budget and prevention of penalties on its part;
• increasing status and level of prestige in the eyes of potential partners;
• the ability to carry out transactions available to individual entrepreneurs.

Despite the large number of opportunities, there are many risks.
The difficulty is that the future entrepreneur must familiarize himself with many of the nuances on his own. Not every employee of the Federal Tax Service is ready to provide advice on ordinary issues. And in the Russian Federation there is a rule according to which ignorance of the law does not relieve one from responsibility . In addition, it is worth paying attention to the following aspects :

1. The need to pay fixed contributions: when the status of an individual entrepreneur is activated, an obligation appears to pay quarterly insurance and pension contributions in a fixed amount, even if the activity is temporarily not carried out.
2. The impossibility of conducting commercial activities as an individual entrepreneur by persons in certain positions. In particular, this applies to civil servants and law enforcement officers.
3. Bearing responsibility through property owned by a businessman - if in an LLC the participants are responsible with the authorized capital, then the individual entrepreneur is responsible with their own property.

These are not all the nuances associated with the registration of the status in question.

What documents are needed to open an individual entrepreneur and how to fill them out

If you decide to register an individual entrepreneur yourself, you will need the following documents:

1. Application on form P21001.
2. Receipt for payment of state duty for 800 rubles.
3. TIN (individual taxpayer number)
4. Applicant's passport (in this case your passport)

You can significantly simplify the preparation of documents by using the Internet accounting service “My Business”.

3.1. Step-by-step instructions for registering an individual entrepreneur

1. Fill out form P21001

Note:

After filling out the application, you need to stitch it and glue it with a small piece of paper like a book, then write the number of sheets, the date and put your signature so that it fits on the application.

Example of firmware documents:

2. We pay a state fee of 800 rubles

3. We take the TIN and passport and make copies of them

4. We take the documents to the registration authority (tax, registration inspection)

5. We wait 5 days and come for ready-made registration documents

In each region, the registration authority has its own name, so check it, as well as its code, you will need it to fill out an application for registration of an individual entrepreneur.

3.1.1. And now in more detail about each stage

If you do not yet have a TIN, be sure to obtain one from the tax office at your place of residence.

In order to start filling out form P21001, you need to decide on the types of activities that you plan to engage in.

(OKVED) will help you with this .

For example, you decide to engage in advertising, then you need to find this type of activity in the OKVED file and enter the digital code corresponding to this type of activity into the application.

The application on form P21001 for individual entrepreneur registration provides tips on how to correctly fill out the digital code by type of activity.

As an example, I will give my extract from the Unified State Register of Individual Entrepreneurs.

You will receive an extract from the Unified State Register of Individual Entrepreneurs after registering an individual entrepreneur along with a registration certificate.

Please note that in the extract from the Unified State Register of Individual Entrepreneurs, just like in your application, the group, subgroup and type of activity are indicated with a digital code and the name of the activity itself.

Note:

If you do not submit documents for registration in person, for example, by mail or someone does it for you, in this case you will need notarization of your signature on the application.

After you have filled out the application, pay a state fee of 800 rubles according to the details that will be given to you at the registration authority, where you will submit documents for registration of individual entrepreneurs.

Congratulations! Now you are ready to register, but read the article to the end and you can avoid the mistakes that people make when registering an individual entrepreneur for the first time.

Is it worth opening in 2020: “pitfalls”

1. Lack of consulting support . Tax officials do not always have information about the nuances of a particular area of ​​activity. Moreover, they often do not have time to provide detailed information. Therefore, if an individual entrepreneur does not have some information because the Federal Tax Service employees did not warn him about it, if violations occur, he will have to pay fines.
2. The need to pay contributions . Regardless of whether the entrepreneur is active, has gone on vacation or is ill, contributions must be paid. Delays result in the accrual of penalties, which increase in proportion to the duration of the delays.
3. High degree of responsibility . If an individual entrepreneur loses his solvency and is unable to pay taxes and contributions, the tax authorities will consider all his property as a source of debt compensation.
4. Regular checks . Every 3-5 years, tax authorities organize on-site and desk audits. To avoid liability, you must fill out documents correctly and avoid mistakes. If they are discovered, you will have to pay fines, the amounts of which are large.

Based on the above, the main pitfall of obtaining this status is the imposition of fines for minor violations. The amounts themselves are small, but taking into account the fact that government bodies impose not one, but several fines at once, their total amount can be large.

When applying for a mortgage, individual entrepreneurs may encounter significant difficulties due to the large package of required documents. The bank must be sure that the individual entrepreneur has a regular income.

Pros and cons of individual entrepreneurs, rights and responsibilities of an individual entrepreneur

The advantages of individual entrepreneurship are as follows:

1. Just apply and register. You can contact the tax service yourself; for this you do not need to resort to the help of secondary organizations and specialists. Registration and submission of documents takes only a few hours, depending on the queue and those interested.
2. Individual entrepreneur is the “softest” form of doing business, the penalties for which are minimal. The authorities will rarely monitor you, they will not recommend anything either, the main thing is to report on time. If you forget something, minimal penalties will be assessed.
3. Income from an individual entrepreneur is the salary of an entrepreneur , in contrast to legal entities, LLCs, etc. You can spend all the money you earn from doing business at your own discretion.
4. Ability to work without a cash register or printing. This is another plus, but you need to find out exactly which areas do not require cash registers and stamps.
5. You can work in cash only if you report using strict reporting forms (SSR) according to the simplified tax system or OSNO.
6. It is possible to put your earnings in your pocket , without any reporting, and only pay some tax. This applies to organizations operating under UNDV.
7. The main advantage is that you are your own boss and boss. By opening an individual entrepreneur, you become a leader, you can arrange your own workdays and weekends without having to report to anyone.

All the changes for individual entrepreneurs - how to make life easier for small businesses?

There are also disadvantages of IP:

1. High degree of responsibility. You, now an entrepreneur, must remember that you and no one else will be responsible for your actions, for the property that belongs to the company. If debts arise during an individual entrepreneur, you will pay them off, otherwise you will get into serious trouble with collectors and the courts. You should remember that you will have to contribute some funds even if your location has not yet opened, is operating at a loss, or is closed for the long weekend. Let's give an example: you decided to go on vacation for 2 weeks and closed the store. For less than a month, you will have to remit about 3 thousand rubles in tax, and it doesn’t matter whether you worked or rested.
2. The name of the organization cannot be found. An entrepreneur must enter his initials in all documentation aspects, so the individual entrepreneur will be called your last name, first name, and patronymic. This is another difference between an individual entrepreneur and a legal entity.
3. Inability to cooperate with some organizations. Some companies do not want to cooperate with individual entrepreneurs, justifying their choice by the image status of the outlet or store. Of course, a legal entity has more rights, the company is considered reputable, but it is easier to work as an individual entrepreneur.

Of course, the choice is yours.

Experts in accounting and individual entrepreneurs say that it is better for a beginner who has never run a business to register an individual entrepreneur . Then, over time, you can re-register the documents as a legal entity.

Automotive sector

To understand the details of the issue, it is worth considering the situation using the example of the automotive sector.

Is it worth leasing a car?

Leasing represents the best option for a transaction in which you can obtain property for use without having to purchase it. Registration allows the entrepreneur not to incur additional costs and not to take out a loan from a bank, the interest on which is much higher than leasing payments.

When studying the question of whether it is worth taking it, you should focus on your own financial capabilities, business plan calculations and forecasts for monthly income/expenses. If the fee is less than 30% of the profit , you should think about purchasing equipment according to this scheme.

IP in a taxi

Registration of this status in the taxi industry gives you a greater chance of finding a client base and facilitates legitimate work. The advantage of opening an individual entrepreneur in this case is that the entrepreneur can operate on the basis of a simplified taxation regime.

You should open this status only if you are confident in a large number of clients. Otherwise, it’s easier to get a job in a large company and work under an employment contract.

Freight and passenger transportation

Without opening an individual entrepreneur, it is impossible to conduct business in this area, especially if the carrier works for himself. An important role is played by choosing the correct OKVED code and understanding the degree of moral and material responsibility for passengers and cargo.

What to do after registering an individual entrepreneur

After you receive all the documents and register as an individual entrepreneur, you can make a seal for an individual entrepreneur. To do this, you will need a certificate of OGRN individual entrepreneur and your TIN. Today there are a lot of companies engaged in the production of seals and stamps, so making a seal will not be difficult for you.

Attention!

According to the law, an individual entrepreneur can work without a seal. One of your handwritten signatures on any contracts and papers and the inscription “Without stamp” or B/P is enough.

Example of my print:

Pension Fund

you DO NOT NEED to notify the Pension Fund ! You register with the Pension Fund without any application, that is, automatically.

If you plan to work with non-cash payments, that is, transfer and receive funds to your individual entrepreneur current account, you need to open it. Now it is not difficult to do this in any bank. When choosing a bank, I advise you to focus primarily on the interest rate on account servicing.

According to the law, an individual entrepreneur has the right to work without a current account.

So you will need to open a PC if you plan to receive non-cash payments, especially if you provide services/sell legal products to individuals and other individual entrepreneurs.

Attention, this is very important!

Now there is NO NEED to submit a notification about opening an individual entrepreneur current account to the tax office and the Pension Fund!

If you plan to work with a cash register, then you will need to purchase it and register it with the tax office. Before doing this, I also advise you to consult with a good lawyer and accountant to make this procedure the most effective and least expensive.

After all the above actions, you can fully conduct business, the main thing is not to forget to report and pay taxes on time. A good accountant will help you with this, and you need to take care of cooperation with him in advance.

You can conduct accounting for your individual entrepreneur via the Internet using the appropriate capabilities of the “My Business” service.

Dear reader, now you have all the necessary information on how to register an individual entrepreneur yourself and, as you can see, it is not so difficult.

Let's now look at the nuances of IP.

Which individual entrepreneur is better to open for beginners: a table with advantages and disadvantages

The areas of individual entrepreneurship differ in taxation regimes. They are presented in the table.

The final choice is made based on several criteria and principles :

• the possibility of carrying out commercial activities under a specific tax regime, the presence/absence of restrictions;
• the amount of the total amount of contributions to the state budget.

An individual entrepreneur should strive to save on tax contributions. Before choosing a specific system, you need to familiarize yourself with the conditions for doing business for each of them and calculate the expected amount of tax. The mode in which it turns out to be the smallest should be preferred as the main one .

Comparison of self-employed and individual entrepreneurs - below in the video.

You can legalize income without an individual entrepreneur

An individual entrepreneur with a small income spends the most on fixed contributions - they go towards pensions and free healthcare. In 2020, you need to pay 36,238 rubles in contributions, even if you haven’t earned anything. You don’t have to pay everything at once; you can pay in installments - 3,020 rubles every month. If your budget allows it, you can open an individual entrepreneur.

But being an individual entrepreneur is not the only way to legalize income. There is also self-employment, the second name of the NAP - tax on professional income. Self-employed people pay taxes through a mobile application, do not submit declarations and do not pay contributions, while their work is legal.

If you earn 25,000 rubles a month, that’s 300,000 rubles a year. To understand whether it is worth opening an individual entrepreneur with such income or whether it is better to be self-employed, let’s compare the costs.

We will compare individual entrepreneurs using the simplified “income” and expenses for self-employment. Individual entrepreneurs using the simplified “income” method pay 6% on income and contributions, and self-employed people pay 6% on income from legal entities and 4% on income from individuals, without contributions. We believe that both work only with legal entities, so we do not take into account expenses at the cash register.

It turns out that with an income of 300,000 rubles, opening an individual entrepreneur is not profitable; it is cheaper to be self-employed. But the self-employed have a limit on annual income - no more than 2.4 million rubles per year.

With an annual income of 2.4 million rubles, self-employment is also more profitable than individual entrepreneurs.

If you earn up to 2.4 million rubles a year and clients don’t mind paying by card, it’s better to become self-employed rather than an individual entrepreneur.

Advantages and disadvantages of individual entrepreneurship

Working as an individual entrepreneur has both positive and negative aspects. The advantages are as follows:

1. Easy registration. To register with the tax service you will need 800 rubles. to pay the fee and a minimum package of documents - a passport, an application, a receipt. It is possible to submit documents via the Internet.
2. There is no need to open a current account, purchase a seal, or maintain cash register records. Possibility of making payments using cash and strict reporting forms.
3. There is no need to create an authorized capital or record internal and external actions.
4. Possibility of sole decision-making without the participation of outsiders.
5. Using a minimum set of documents - no accounting. Reporting consists of a declaration, which is submitted once a year.
6. Possibility of free disposal of financial resources. At any time, an individual entrepreneur can withdraw funds from a cash register or account without having to report to anyone.
7. Minimum tax burden - a fixed tax or a percentage of income or profit is paid. Other taxes, with the exception of a few cases, are not paid.
8. Low penalties for violations of the law.
9. Rare inspections by tax authorities, in comparison with other organizational and legal forms.
10. Possibility of opening branches and representative offices without the need to make changes to the data specified during registration.
11. Simplicity of the liquidation process. If there are no debt obligations, you need to pay the state fee and write an application to the Federal Tax Service.

Speaking about the disadvantages , it is worth emphasizing the following points:

1. Liability through personal property in the event of debts.
2. The likelihood of problems and difficulties arising in the process of closing an individual entrepreneur with debts.
3. The presence of a large number of restrictions on certain areas of activity. For example, an individual entrepreneur does not have the right to open a bank, pawnshop, security agency, invest funds, produce alcohol, medicines, or military products.
4. Lack of the right to sell, purchase, re-register an individual entrepreneur.
5. The need to file reports strictly at the place of registration.
6. The impossibility of expanding the business through the participation of third-party entrepreneurs.
7. The need for personal business management without the possibility of delegating management powers.
8. Obligation to pay fixed insurance premiums.
9. Low level of trust on the part of firms and investors.

Thus, obtaining this status implies both advantages and disadvantages.

How to open an individual entrepreneur using a free online service

Filego will help an individual fill out forms quickly and without errors, select the necessary OKVED codes, tax system, choose a bank to open a current account, etc.
Let's start with the fact that the most convenient way to register an individual entrepreneur is electronic registration. You can prepare and fill out documents for opening an individual entrepreneur through the free Internet service filego.ru.

This site will help an individual fill out forms quickly and without errors, select the necessary OKVED codes, the tax system, and choose a bank to open a current account.

In fact, you only need to go through 6 steps to register an individual entrepreneur:

1. Complete Form P21001. At this point you must indicate the passport details of the individual.
2. Select OKVED codes (All-Russian Classifier of Types of Economic Activities) - one main one and (if necessary) one or more additional ones.
3. Decide on the taxation system. The site will automatically select a simplified taxation system (STS) for you.
4. Open a current account. This section will list several banks that are most suitable for the initial stage of opening an individual entrepreneur.
5. Prepare documents. Here you can choose the most convenient way to submit and receive documents and generate receipts for government payments. duties.
6. Download the package of documents.

Prepared forms are downloaded as an archive in zip format.

After all the manipulations, you will need to pay the state fee and take the documents to the nearest Federal Tax Service (or MFC, if such a service is provided there) in your city. The registration period for submitting documents to the Federal Tax Service is 3 days (MFC - up to 7 days).

After successful registration of an individual entrepreneur, a message will be sent to your email address from the service stating that you have become an individual entrepreneur.

Opened an individual entrepreneur and employees work without registration

Apprenticeship payment During the apprenticeship period, apprentices are paid a stipend, the amount of which is determined by the apprenticeship contract and depends on the qualifications obtained, but cannot be lower than the minimum wage established by federal law Zitz-chairman Local Messages: 947 Re: are there options not to register an employee with an individual entrepreneur Registration by part-time, for an hour a day for example. Ihholainen Newbie Messages: 16 Re: are there options not to register an employee with an individual entrepreneur Quote: Message from Ihholainen Registration part-time, for an hour a day for example. It’s all the same)) LegO NSK Activist Messages: 3,920 « Previous topic | Next topic » Reg Smileys On

Total

If you were asked to register as an individual entrepreneur when applying for a job, then keep in mind: when collaborating with an employing organization, you will not have social guarantees. In the future, your pension will be less than that of employees. And you will have to make contributions to the pension fund from your own pocket (if the employer does not compensate for your expenses).

Entrepreneurship is more suitable for those people who are truly ready to enter the market with their services

. They are able to independently create a financial safety net in case of loss of income. And they are also ready to take care of their future pension by regularly saving and investing part of the money they receive.

Among the positive trends, it should be noted that the taxation of individual entrepreneurs in modern Russia is quite liberal (according to the simplified system - 6% of income). Bureaucratic delays during registration have been eliminated. Modern digital services help well with accounting.

pro-banking.ru

Heading:

Tips, instructions and walkthroughs

Tags:

TAX WORK

Individual entrepreneurs will have a lower pension

The size of a Russian’s pension depends on how many pension points he collects

during your life. The number of points scored is affected by the amount of contributions to the pension fund.

As we have already said, during 2020, an individual entrepreneur in Russia must transfer 40,874 rubles towards his future pension. Let's calculate how much the organization in which he works will transfer to the pension fund for an employee with a salary of 25,000 rubles.

25,000 (rubles) * 22% * 12 (months) = 66,000 (rubles)

If the employee’s official salary is higher, then the deductions will be even higher.

Conclusion: since entrepreneurs transfer small amounts to the pension fund, they will receive modest benefits after retirement. The state pension of individual entrepreneurs will not be much higher than the subsistence level.

A way out of the situation: entrepreneurs must take care of their future pension on their own. To do this, you need to save and invest at least 10% of your income in valuable assets.

. However, the same should be done for those who work for hire. The size of their pension will be insignificantly higher than that of individual entrepreneurs. The pension benefit will be enough only for the most necessary expenses.