To register as an individual entrepreneur or officially become self-employed, you must be a capable adult citizen. In the case of an individual entrepreneur, the age can be reduced to 14 years if there is a guarantee from parents or guardians.
It is possible to submit an application and fill out a questionnaire for both forms online. Such a service is provided, for example, by Sberbank.
Self-employed persons can register through the free application “My Tax”, the data from which is automatically sent to the Federal Tax Service. To register an individual entrepreneur, you can fill out a form on the FTS website, personally contact the tax authority or the MFC. It is allowed to submit documents by another person with a notarized power of attorney.
An application for registration with the tax office for individual entrepreneurs can only be submitted at the place of registration, and for the self-employed – at the place of residence. It is clear that the latter option is more convenient.
Taxes
An individual entrepreneur pays an annual insurance contribution to the pension fund (32,000 rubles) and a turnover tax. The state reserves for the individual entrepreneur the right to choose the taxation system (general, simplified, single tax on imputed income). Thus, under the simplified system, the tax is 6% of the turnover, and under UTII – 7.5-15%.
There is no final clarity yet regarding the tax buy telemarketing data for the self-employed. Presumably, a one-time advance payment (patent) will be introduced, the amount of which will vary depending on the region. So far, we are talking about the amount of 20,000 rubles per year. In addition, the self-employed will deduct 4% of the amount received from an individual and 6% from legal entities and individual entrepreneurs. Deductions will be made once a month, no later than the 25th. At the same time, control over the amount of income is what their experience with your business has been like not expected. The tax will be paid from the amount that the self-employed person indicates in their personal account.
Please note that the income of self-employed persons does not imply deductions to the pension fund. With this form of registration, you can subsequently count only on a social pension.
Reporting
Since the form of registration as a self-employed person was originally intended to be as simple and accessible as possible, it does not require filing declarations.
Individual entrepreneurs must fill out declarations and submit them to the tax authorities. And also make deductions to the pension fund and health insurance on their own. Now there are services that are ready to take on the above. For example, the bank “Tochka” offers to take on the filling out and filing of declarations.
Bank account
Self-employed people do not have to open a bank account. They can use an existing account for payments or do without one at all.
An individual entrepreneur must have a Taiwan Data current account. It is necessary for sending and receiving payments, transferring salaries to employees and for currency transactions. An account can be opened at any time after registration in any bank you like. The Tochka bank has a tariff with free service and the ability to choose which bank to use for service. Tinkoff Bank offers 2-6 free months and a subsequent monthly payment of 490 rubles.
Maximum income
The established income limit for self-employed individuals is 2.4 million rubles per year. But there are some unclear points in this matter. For example, it is unclear how control over exceeding the limit will be exercised.
For individual entrepreneurs, the maximum income depends on the tax system chosen. The lowest limit on the patent system is 60 million rubles per year. For comparison, on the simplified system, income can reach 150 million rubles per year,
Hiring employees
A self-employed person cannot hire employees, as this would contradict one of his characteristics – to carry out work exclusively by his own efforts, without the help of personnel. This is a significant limitation, as a single person has little resource to expand his activities.
But an individual entrepreneur can become an employer and enter into employment contracts. To do this, you need to register with the pension fund as an employer. The maximum number of employees depends on the chosen tax system. If a patent is chosen as the form of taxation, you can hire no more than five people. And with UTII, the staff can be expanded to 100 units.
Activities
The types of activities for the self-employed have not yet been fully spelled out. Currently, they include 45 items and it is assumed that each region will be able to add its own. Today, three of them (tutoring, cleaning and caring for children, the sick, and the disabled) have special conditions and are exempt from paying taxes.
According to the law, a self-employed person cannot engage in the sale of excisable goods or the extraction of minerals.
Individual entrepreneurs can choose almost any type of activity. There are, however, restrictions. Individual entrepreneurs cannot engage in security activities, manufacture medicines, manufacture special equipment for the army, or alcohol products. Individual entrepreneurs are also prohibited from providing insurance services or creating credit and financial institutions.