The modern economic system is represented, first of all, by large industrial and commercial enterprises, flagships of large industries, and world-famous companies. The sum of the turnover of their funds can be compared with the budget of individual countries of the Third World, the staff is thousands of teams, the production balance is hundreds of thousands of dollars, and the production lines produce millions of units.
Against the background of such giants, small business, if we consider it by individual enterprises, is an economic institution, which means little on the scale of the world economy. But in the aggregate of individual organizations, it represents a much larger role than it might seem. So serious that the modern government of the Russian Federation pays a lot of attention to this area, especially the legal background of small businesses. Nowadays, new legal terms appear that must be legalized and correctly interpreted. For example, do you know what a microenterprise is? Which entrepreneurs own microenterprises and in general, how are things going in this area?
What is a microenterprise?
Let's talk about terms first. Who are microenterprises? This form of business is a small business organization (for example, an individual entrepreneur, a private company, a farm in agriculture, sometimes a limited liability company). According to the classification, it should not have an annual revenue (over the last year) and a balance sheet volume of assets of more than 120 million rubles, and the number of jobs at such an enterprise over the past year is designed for a maximum of 15 employees.
In addition, you need to pay attention to the illiquid assets of the company. That is, the state pays the main attention to the scale of the organization. Almost any company with a small turnover and a small number of employees can be defined as a microenterprise. If such an enterprise in the process of successful development changes one of the parameters, going beyond the set limits, it loses its status and the benefits provided by the government.
In summary, we summarize the criteria for microenterprises:
- the average annual number of employed persons does not exceed 15 people;
- the annual turnover of a micro-enterprise is not more than 120 million in domestic currency;
- the total share of charitable and other kind of foundations and organizations, the state, subjects or municipal entities, etc. in the authorized capital does not exceed 25%.
Additional terms
At the moment, the state is quite strict on the legal subtleties and conducts a rigorous audit of accountable organizations. Therefore, what is a microenterprise, is determined by a number of indicators. In addition to the above restrictions for micro-businesses, there are additional conditions that, according to Russian law, must be met in order to obtain or maintain this status.
For example, the presence of a limited number of foreigners (individuals and legal entities) in the founders of a domestic company (up to about 25%). If these are foreign firms within the framework of small business, then their percentage increases to 49. In recent years, this factor can be traced very tightly in connection with sanctions.
Organizations also relate to small and medium-sized businesses, when the tasks of this company are to introduce the results of intellectual work.In this case, exclusive rights to the research results should be with the co-founders of the company.
Benefits of microenterprises
In fact, a newly formed microenterprise falls under a rather serious list of advantages that guarantee a successful start to a business. The initial stage is always the most risky time for most campaigns. Due to the creation by the state of positive conditions for the development of micro-companies, many domestic businessmen form similar commercial organizations.
One of the favorable conditions for entrepreneurs is a reduced tax rate (9%), combining:
- personal income tax;
- payment of funds for mandatory social insurance;
- state duty for entrepreneurial risk, as well as corporate profit tax.
How to get status
A microenterprise is, first of all, a legal concept. What is a microenterprise is specifically determined by the Federal Tax Service of the Russian Federation. After obtaining such a status, the company, on the basis of formal reporting materials, is entered into the register of small and medium-sized enterprises.
Thus, in order to become a microenterprise, an organization must be entered in this register and have the category “microenterprise” there. There is practically no red tape in this process.
In order to find out if your campaign is in the registry, you need to use the search on the page of the official page of the Unified Register of Small and Medium Enterprises.
In the event of a situation (this can also be) that the registry does not contain data on the requested company, you need to contact the Federal Tax Service Inspectorate in the locality where it went through the procedure for submitting documents and registration.
By the way, indicating the campaign and its details on the official website of the tax service (in the search bar), you can see the link through which the client of the state organization will receive materials from the register about the company that are marked with an electronic signature and have legal significance.
About balance
Recently, the state has allowed submitting a simplified balance sheet of microenterprises in the report. At the same time, it is specifically stipulated that the balance in the lightweight form for 2016 may not be given by all firms, but only those that are included in the list of small businesses. This turned out to be convenient, since the summaries for small campaigns in 2016 have a significantly smaller number of forms compared to reports from previous years. The company itself may decide that it is more profitable for it to submit a full report or its lightweight version.
Legal subtleties
A microenterprise plays the role of a small business entity, the register noted above, which lists all such organizations, indicates this. In fact, the registry can act as a legal document, since it determines what a microenterprise is.
Legislatively confirmed that this form of business can have all the benefits provided to small businesses. Therefore, if a company is in this section of the registry, it is imperative to achieve the privileges set for it.
Once again about the benefits
Privileges (tax, administrative, legal) for small businesses are clearly outlined and indicated in existing legal documents. Periodically, they change and can be expanded / narrowed depending on the direction of the policy of the Russian state.
Benefits currently include mitigating reporting by microenterprise statistics:
- Special accounting and lightweight reporting forms.
- The penalty is replaced by a warning when certain conditions are met. These include: the company became an intruder for the first time; no material damage, damage to the life and health of workers, damage to nature, monuments of cultural heritage, security of the country; there was no threat of emergency.
Workplaces
Checking microenterprises has as common with audit of large business units traits, and specific. According to Russian law, in recent years, certification has been replaced by a special assessment of the organization of jobs. Microenterprises, like all other business units, are also required to carry out this procedure. However, they have some benefits. The law takes into account that a number of employees (freelancers, remote employees) do not check working conditions.
Thus, it is possible to sign an agreement on remote work with an employee, that is, a type of activity in which there is no workplace on the territory of the enterprise, and the employee’s work schedule can be free. In this case, the microenterprise will be able to avoid special events on completely legitimate grounds.
Workflow
What reports do microenterprises report to statistics? In the field of document management, partial benefits are provided for them, which were established since 2017. According to the 2016 law, microenterprises were allowed not to have local acts that control labor relations (such documentation is allowed on a voluntary basis).
Change of status and relations with employees
Sometimes an enterprise for some reason ceases to have the status of a microenterprise. Then, the necessary relevant records of changes should appear in the unified state register. They indicate the termination or reformatting of the employment relationship between the employer and the hired personnel. New contracts and entries in work books are adjusted in the framework of existing legal acts and labor law.
Local acts
Current legislative law of the Russian Federation notes that an employment contract for microenterprises must be drawn up according to the approved standard form, where it will be necessary to consider various legislative cases, which are often noted in local legal acts. However, with more than ten employees, this will be difficult to do. It is simply impossible to illuminate such a number of details. It is likely that the application of local acts will still be more convenient.
Federal Law 272
The new Federal Law has tightened the financial situation of many organizations - since mid-autumn 2016, it requires the use of fines for problems with salaries in the company. In addition, the law stipulates that instead of service contracts, labor agreements will be concluded. The model contract for microenterprises will change quite seriously. Violations will be condemned by administrative fines for both individuals and legal entities.
In a typical contract, features related to various types of work, the presence and duration of the probationary period, special conditions applicable to homeworkers and remote workers, the rights and obligations of employees of the enterprise, and so on, can be noted.
It should be borne in mind that any person authorized to make decisions that allowed a new person to work without proper documentation can also be fined, along with the leaders of the organization. All these provisions of the law apply to microenterprises.