Calculation of UTII for a beauty salon, hairdresser: formula, examples

Hairdressing services are invariably in demand among the population, including in times of crisis. For entrepreneurs, this type of activity is very attractive because it does not require huge investments, but allows you to earn a good income. To work legally, you need to register with the Tax Service, and for this you need to know the OKVED code for hairdressing services for individual entrepreneurs in 2020.

Amount of workers

For the purpose of applying UTII when providing household services, the physical indicator “number of employees, including individual entrepreneurs” is used. The number of employees means the average number of employees for each calendar month of the quarter, taking into account all employees, including those working part-time, under contract contracts and other civil contracts.

Note that when determining the physical indicator for calculating the tax, the total number of employees engaged in the provision of these services, including the number of administrative, managerial and general business personnel, should be taken into account. That is, it is necessary to include in the calculation, in particular, the director, accountant, manager, administrator, etc. The Ministry of Finance of Russia reminds us of this in Letter dated 02/01/2013 N 03-11-06/3/2066.

To determine the average number of employees since 2012, you should be guided by the Instructions for filling out federal statistical observation forms, approved by Rosstat Order No. 435 dated October 24, 2011:

• N P-1 “Information on the production and shipment of goods and services”;
• N P-2 “Information on investments in non-financial assets”;
• N P-3 “Information on the financial condition of the organization”;
• N P-4 “Information on the number, wages and movement of workers”;
• N P-5(M) “Basic information about the organization’s activities.”

Let us note that on the basis of clause 11 of Art. 346.29 of the Tax Code of the Russian Federation, the values ​​of physical indicators are indicated in whole units. Consequently, the physical indicator “number of employees, including individual entrepreneurs” cannot be less than one.

Registration of a hairdressing business

There are two ways to officially register a hairdressing salon: opening an individual entrepreneur or registering a legal entity as an LLC. It would be more appropriate for a hairdresser to open an individual entrepreneur for several reasons:

• the main consumers of services will be ordinary individuals, not legal entities;
• the degree of responsibility of an LLC is significantly higher than that of an individual entrepreneur;
• opening an LLC is more difficult; in this case, a businessman will need authorized capital, all constituent documents and paraphernalia (legal address, round seal);
• an individual entrepreneur pays only 6% tax.

If the business is initially calculated as an LLC, then several OKVED codes will be needed when registering:

• 93.02 - on the provision of services by hairdressers or beauty salons (services such as haircuts, hair coloring, washing, styling);
• 52.33 - on retail trade in cosmetics and perfumes;
• 52.13 - on trade in non-specialized stores;
• 85.14 - on other activities aimed at protecting health;
• 93.04 - about health activities aimed at improving the physiological health of a person.

On January 1, 2013, some changes to the taxation of such private enterprises came into force. Owners of hairdressing salons can choose any taxation system: UTII, simplified tax system or PSN.

It is recommended to choose UTII, since due to the specifics of the business, this system turns out to be the most profitable.

As for a tax system such as the PSN, it applies exclusively to those entrepreneurs whose workforce consists of no more than 15 employees.

Hairdressing services

All-Russian classifier of services to the population, approved by Resolution of the State Standard of Russia dated June 28, 1993 N 163, in section. 01000 "Household imputation."

What hair salon doesn't offer manicures and pedicures? Can these services be subject to UTII payment? Yes they can. Such clarifications were recently expressed by the Russian Ministry of Finance in Letter dated 04/03/2013 N 03-11-11/131.

According to OKUN, hairdressing salons (OKUN code 019328) and “pedicures without and with nail polish” (OKUN code 019330).

Note. K2 for manicure and pedicure services The K2 coefficient can be established both by type of household services according to OKUN code 019300, and for individual services, in particular by OKUN codes 019328 or 019330. If the local law on the use of UTII in the list of household services does not highlight individual household services under the OKUN code 019328 or 019330 and the K2 coefficient for them is not established, then when calculating the amount of the single tax for the provision of pedicure and manicure services, the K2 coefficient established for the type of household services under the OKUN code 019300 should be applied.

Opening permits

Consumer service enterprises are under the control of SES, fire supervision and local administration and must comply with all established requirements. What documents are needed to open a hairdressing salon?

• Certificate of registration of individual entrepreneur or legal entity;
• Order on the appointment of a director, if it is an LLC;
• Documents for the premises (certificate of ownership or lease agreement);
• Conclusion of the SES on compliance with sanitary and hygienic requirements;
• Permission from Rospozhnadzor to open;
• Permission to operate from the local administration.

In addition, in the process of obtaining permits, you will have to prepare project documentation related to communication systems and enter into agreements with utility organizations. Let's summarize: how to open a hairdressing salon from scratch step by step and how long will it take? Follow our step-by-step instructions, we will briefly remind you what you need to open a hairdresser:

1. Choose a location to open. For an economy class establishment, a sleeping area would be a good choice.
2. Register an individual entrepreneur or LLC, without this you cannot conduct a legal business.
3. Obtain the necessary permits to begin work and enter into agreements with utility services.
4. A month before the opening, launch advertising or order advertising structures.
5. Hire staff taking into account shift work and possible absences from work due to illness of foremen. Every day of downtime is your direct loss.
6. Purchase the necessary cosmetics and consumables.
7. Immediately before opening, send a notification to Rospotrebnadzor about the start of activity.

You can find even more useful information about what is needed to open such a business, including how to choose the most favorable tax regime and calculate the profitability of services in the library of the user’s personal account.

We also suggest watching an interesting video on the topic “How to open your own hairdresser.”

Requirements for hairdressers

SanPiN 2.1.2.2631-10 regulates the sanitary and epidemiological requirements for the location, design, equipment, maintenance and operating hours of public utility organizations providing hairdressing and cosmetic services.

So, hairdressing salons can be located either in a free-standing building or in an attached one, built-in or attached to residential and public buildings. That is, as part of consumer service enterprises and public shopping centers, beauty and health centers, baths, hotels and other public buildings.

At the same time, the legislation does not provide for any specific criteria for classifying business entities operating in the field of providing hairdressing and cosmetic services as this type of organization.

Thus, companies and merchants providing hairdressing and cosmetic services, regardless of whether such business entities belong to public utility organizations or not, can switch to the “imputed” regime.

Arranging a hairdressing salon

If it has already been determined that the hairdresser will have economy class status, then it is best to open it in a residential area of ​​the city. The choice of premises should be based on its communications and compliance with all fire regulations.

The dimensions of the room should be selected based on the fact that there should be 6-7 m² per workplace. The hairdresser should have a small waiting area, a sanitary area and office space. The total area should be approximately 40 m², which is comparable to a one-room apartment. This does not mean that such an establishment can be opened in a residential area. The apartment purchased for the hairdresser will need to be documented to be transferred to non-residential stock. At the final stage, you will have to carry out all the necessary communications in accordance with the project plan, as well as make cosmetic repairs.

Dog grooming

Recently, many owners of four-legged pets have been spending money on grooming their dogs. Therefore, special beauty salons for animals are opening everywhere. Such services are called professional grooming, that is, a haircut. This business is currently gaining momentum. However, it is not clear what tax regime should be applied in this case? Is it legal in such a situation to apply the “imputation” for the type of activity “providing other personal services” (code 93.05 OKVED) - the provision of pet care services, such as providing accommodation, care, supervision and training of pets, without the provision of veterinary services?

Let us immediately note that when running this business, OKVED will be different.

The all-Russian classifier of services to the population OK 002-93, approved by Decree of the State Standard of Russia dated June 28, 1993 N 163, classifies household services under code 018300, including “Pet grooming” under code 018317.

Thus, business activities related to the provision of dog grooming services are classified as household services. In relation to income received from this business, the taxpayer has the right to pay a single tax on imputed income. Such clarifications were given by the Russian Ministry of Finance in Letter dated February 28, 2013 N 03-11-11/84.

Documents for opening a hairdressing salon

In order for a hairdresser to start operating, you do not need to obtain a special license, but you will still have to acquire the remaining documents:

1. The first step is to notify Rospotrebnadzor about the start of business activity. Rospotrebnadzor must record the fact that all equipment in the hairdressing salon meets sanitary standards.
2. It is necessary to undergo a fire safety inspection and obtain a permit to operate.
3. All hired personnel must have valid medical records.

It is recommended to undergo a certification procedure, which will guarantee the quality and safety of the services provided.

What services of beauty salons fall under UTII (Nikolaeva K.)

The most important thing in this article: - What is the main criterion for transferring beauty salon services to UTII. — Do I need to pay UTII for solarium services? — Is selling cosmetics an independent activity or a related service?

Today, beauty salons provide a wide range of services: haircuts, hair coloring, cleansing and facial masks, manicures, pedicures, solariums, etc. But not all of these services can be transferred to the payment of UTII. For some of them, you will have to pay taxes under the general regime or simplified tax system. What kind of activity is not subject to “imputed” tax, what nuances need to be taken into account when opening new areas of activity - we’ll talk about this in detail in the article.

Question No. 1. What services of beauty salons are “imputed”

Organizations and individual entrepreneurs who provide paid household services to the population provided for by OKUN (clause 1, clause 2, article 346.26 and article 346.27 of the Tax Code of the Russian Federation) are transferred to pay UTII. Accordingly, the main criterion for classifying beauty salon services as “imputed” household services is whether these services are named in OKUN or not (Letters of the Ministry of Finance of Russia dated 02/28/2013 N 03-11-11/84, dated 12/24/2010 N 03-11 -11/331 and the Federal Tax Service of Russia dated October 13, 2010 N ShS-37-3/13250).

Based on OKUN, the “imputed” services of beauty salons include hairdressing and cosmetic services, as well as solarium services.

List of beauty salon services subject to UTII

Note. OKUN, approved by Decree of the State Standard of Russia dated June 28, 1993 N 163, is valid until January 1, 2020. Starting from this date, when classifying services as household services, you will need to be guided by the All-Russian Classifier of Types of Economic Activities (OKVED2) OK 029-2014 and the All-Russian Classifier of Products by Type economic activity (OKPD2) OK 034-2014. Both Classifiers were approved by Order of Rosstandart dated January 31, 2014 N 14-Art.

Note. What are the requirements for beauty salons?

The current legislation imposes a number of requirements on beauty salons. For example, beauty salons can be located either in a free-standing building or in an attached, built-in or attached to residential and public buildings.

The salon cannot be located in the basement. But at the same time, it is allowed, for example, to equip it in a former apartment that has previously been transferred to non-residential use. It is not allowed to open beauty salons in buildings without sewerage and internal water supply.

The full list of requirements for beauty salons is specified in SanPiN 2.1.2.2631-10. Be sure to check them out. After all, if you do not comply with these requirements, inspectors from Rospotrebnadzor may fine you. The fine for officials and entrepreneurs ranges from 500 to 1,000 rubles, for companies - from 10,000 to 20,000 rubles. Or the auditors may suspend your activities for 90 days (Article 6.3 of the Code of Administrative Offenses of the Russian Federation).

As you can see, the list of “imputed” beauty salon services is quite extensive. But, despite this, many beauty salons are engaged in providing other types of services that are not named in OKUN. As a result, additional types of “imputed” activities appear. Or there is a need to pay taxes under other tax regimes. Next, we will consider several types of such activities that raise the greatest number of questions.

Sale of cosmetics. At the entrance to a beauty salon, there are often display cases with shampoos, balms, creams, masks and other cosmetics that you can not only try from a specialist, but also purchase for personal use. So, the sale of such products through a stationary counter (reception) is recognized as retail trade and can be transferred to the payment of UTII. Accordingly, in this case, you will need to calculate UTII separately for two types of activities: consumer services and retail trade (Letters of the Ministry of Finance of Russia dated 04/29/2011 N 03-11-11/110 and dated 06/17/2010 N 03-11-06 /3/86).

Sale of herbal tea. Herbal bars are attributes of many beauty salons. And if you offer various herbal teas to your visitors, such activity will be additional for you. Moreover, you will pay taxes on the income of the herbal bar under the general regime or the simplified tax system. Since the sale of herbal tea prepared in a herbal beauty salon cannot be classified as retail, since the specified products are products of the beauty salon’s own production.

In addition, for the purpose of paying UTII, a herbal bar cannot be considered as a public catering facility. After all, the herbal bar does not produce or sell culinary products and (or) confectionery products. About this - Letters of the Ministry of Finance of Russia dated December 17, 2009 N 03-11-09/403 and dated June 17, 2010 N 03-11-06/3/86.

Question No. 2. Where can a beauty salon register as a UTII payer?

When you open a beauty salon, you should register as an “imputed person” at the place where you provide these services. This is directly provided for in paragraph 2 of Art. 346.28 Tax Code of the Russian Federation.

Accordingly, if in the city or municipal district where your beauty salon is located, local authorities have introduced a system in the form of UTII in relation to the services you provide, then you can register as a “imputed person”.

If you have several beauty salons located in different municipalities, then you need to register as a “supervisor” in each municipality. This means that you will also need to pay UTII and submit a declaration for each municipality separately.

But if your beauty salons are located on the territory of one municipality, then register once with any of the municipality inspections (Letter of the Ministry of Finance of Russia dated November 7, 2014 N 03-11-11/56174).

Note. To register as a UTII payer, you need to submit a corresponding application to the tax office. This must be done within five working days from the beginning of the “imputed” activity (clause 3 of Article 346.28 of the Tax Code of the Russian Federation).

Question No. 3. How to calculate UTII in relation to beauty salon services

You need to calculate UTII in relation to beauty salon services using the physical indicator “number of employees, including individual entrepreneurs” (clause 3 of Article 346.29 of the Tax Code of the Russian Federation). This figure is equal to the average number of salon employees. At the same time, not only beauty salon foremen and administrators are taken into account when calculating the number, but also administrative and managerial (director, accountant, HR officer, etc.) and support (cleaning ladies, etc.) personnel. The average number is calculated for each calendar month of the quarter, taking into account all employees, including part-time workers, contract workers and other civil contracts.

Note. It is necessary to calculate the average number of employees in the manner established by clauses 77 - 83 of the Instructions for filling out statistical reporting forms approved by Rosstat Order No. 428 dated October 28, 2013.

Please note: if you are an entrepreneur and you have several beauty salons in different cities or municipal areas, then there is no need to distribute yourself personally among beauty salons. You count yourself as a whole unit for each beauty salon.

But if you have beauty salons located in several places within the territory of one city or municipal district, then when calculating the value of the physical indicator, you should take into account yourself only once at any place of business of your choice. This conclusion follows from Letters of the Ministry of Finance of Russia dated October 25, 2011 N 03-11-11/265 and dated June 21, 2010 N 03-11-09/46.

Note. The physical indicator “number of employees, including individual entrepreneurs” cannot be less than one (Letter of the Ministry of Finance of Russia dated January 25, 2010 N 03-11-06/3/7).

The basic profitability for “imputed” beauty salon services is 7,500 rubles. per month (clause 3 of article 346.29 of the Tax Code of the Russian Federation).

Also, to calculate UTII, you need to know the value of the coefficients K1 and K2. The value of the deflator coefficient K1 in 2020 is 1.798 (Order of the Ministry of Economic Development of Russia dated October 29, 2014 N 685).

The value of the K2 coefficient can be found in the legal act on UTII of local authorities. Moreover, keep in mind that the K2 coefficient can be established both for beauty salon services in general and for individual types of services. If the K2 coefficient is established for individual services, then you will need to calculate the value of the K2 coefficient used to calculate UTII yourself.

Example. Calculation of UTII for beauty salon services. Malvina LLC provides hairdressing services. The K2 coefficient in the territory of the municipality where the beauty salon is located is established in general for all hairdressing services and amounts to 0.8. Let's assume that the average number of beauty salon employees in July was 7.3 people, in August - 8 people, in September - 7.9 people. Let's calculate the amount of UTII for the third quarter of 2020.

The physical indicator “number of employees, including individual entrepreneurs” is 7.3 people in July, 8 people in August, and 7.9 people in September. Accordingly, UTII for the third quarter of 2020 is equal to 37,542 rubles. [(7.3 people + 8 people + 7.9 people) x 7500 rub. x 1.798 x 0.8 x 15%].

Three main tips. 1. Remember, you can use the system in the form of UTII only in relation to those beauty salon services that are provided by OKUN and which you provide for a fee.

2. Register as a UTII payer at the place where your beauty salon provides services. Pay UTII there and submit your tax return.

3. When calculating UTII, include all employees who are registered in your beauty salon. And not only those who are directly involved in the provision of hairdressing and cosmetic services.

Hair salon franchises

If an entrepreneur does not want to independently develop a concept or draw up a business strategy for a hairdressing salon, then you can turn to more experienced colleagues for help. Moreover, today the domestic market has a large number of franchises in this niche. This business format allows you to get a lot of advantages:

• ready-made strategy;
• famous brand;
• legal assistance and consulting support;
• assistance in finding premises and arranging the salon;
• advertising company.

Among the current offers, we can highlight several of the most popular franchises in the mid-price segment:

Types of hairdressing salons

There are several classifications of hairdressing salons. In terms of the cost of services provided, economy, business and VIP class salons are distinguished. Each of them has its own specific features:

Hairdressing salons are also divided according to other criteria. For example, the target audience is distinguished:

• universal – serve women, children, men;
• children's – designed to serve children;
• men's;
• for animals.

The most common are universal hairdressers. But children's and men's are usually opened in large cities, although barbershops are also appearing today in small towns, but this is more of a fashion trend. Pet salons mainly operate in megacities, and the cost of the services provided is quite high.

There are several types of hairdressing salons depending on the level and volume of services provided:

1. Salon studios . The level of professionalism and service is very high here, the client receives comprehensive services. Often, in addition to haircuts and styling, manicures, makeup, and pedicures are also offered.
2. Hair salons . The list of services here is small, but the quality of hairstyles and haircuts is very good.
3. Simple hairdressing salons . They attract visitors with affordable prices, but there is no need to talk about excellent quality.