Microorganization - what is it? What are its hallmarks? What is its difference from ordinary organizations? In what forms can they be represented? This list of issues will be considered in the framework of this article.
general information
Microorganization is a small subject. This is a very broad concept. By it can be meant both directly organizations and individual entrepreneurs. To obtain the status of “micro” the object must comply with the parameters set forth in the legislation. So, in normative-regulatory acts it is provided that a micro-organization is a legal entity that meets certain indicators. Among species diversity, there are consumer cooperatives, business communities and partnerships, and commercial organizations. Microorganizations cannot be subjects of state, budget, unitary and municipal ownership. But individual entrepreneurs have this status by default. Information on the status is confirmed by the presence of a registration entry in a special registry.
And what about the characteristics?
How is compliance with microorganization status determined? This is easy because the criteria are enshrined in law:
- The average number of employees should not exceed the figure of 15 people.
- The amount of annual income before tax is not more than 120 million rubles.
- The share in the authorized capital of foreign entities is not more than 49%, for charitable foundations and public organizations - 25%.
If the structure meets the above criteria, then this gives the right to receive benefits. To obtain the status, you do not need to provide additional information. Income is calculated for all activities. If different taxation systems are combined, then the calculations are carried out for each of them separately.
Registry entry
If the organization last three years satisfies the criteria set forth above, then it will automatically receive the status. In fact - will get into the registry. To do this, you just need to regularly submit information to the tax office. Based on the data received, the issue of granting the appropriate status will be decided. Data is updated regularly. If the restrictions on the number of staff and income are exceeded, then the organization will still retain the corresponding status for another three years. If in 2017 the number of employees exceeded the bar of 15 people, then information will be deleted from the register only in 2020. By the way, newly formed organizations receive this status in the first year after registration. If you now create an enterprise, then the data about it will be entered into the register (if it meets the criteria). However, no separate help is needed. The micro-organization will receive its status automatically. Provided that this event has not occurred, a statement can be sent. In this case, the IFNS code should be correctly indicated. Otherwise, the application will be left without consideration.
What are the benefits of this status?
Microorganizations in Russia have a number of benefits. Here is a short list of them:
- Simplified financial statements.
- To support micro-organizations, a policy of specialized public procurement is being implemented (about 15% of the total falls on them).
- Simplified cash desk operations are foreseen.
- To organize personnel records, you must have a minimum number of documents.
- Reduced deadlines for non-tax audits.
- There are subsidies and grants.
- You can go on tax holidays.
- A more loyal attitude on the part of government agencies when warnings are issued for the first violation, rather than fines. But this is out of the question if harm has occurred to citizens or property.
- Reduced tax rates are provided.
- Cash method of organization of accounting.
Labor Relations
Personnel accounting must be carried out in accordance with the requirements of the Labor Code. For microorganizations, a simplified procedure is acceptable. Owners decide on their own whether it is necessary to use documents such as provisions on payment and bonus payments, maintaining shift schedules, and internal regulations.
For personnel records, the main unit is an employment contract. It deals with issues of working conditions and payment, compensation and guarantees. Typically, a model contract is provided in which individual information about the employee is entered. Occupational safety in microorganizations occupies a special position. All responsibility for its non-compliance lies with the owner of the enterprise. In this case, he needs to listen to a special course and get a certificate. After that, you can instruct the staff. It is the owner who has the task of bringing the workrooms into a safe condition, fulfilling sanitary standards, taking measures to prevent accidents, social insurance, and paying compensation.
Financial microorganizations
Now let's look at a special case. If we talk about finances, then this is not an easy thing. Something similar, albeit with fraudulent implications, began to appear en masse in the 90s of the last century. Modern financial microorganizations are an attempt to occupy this niche, but only within the legal framework. True, this activity is also very actively criticized. Not least due to the fact that there is a rather weak control and nebulization of regulatory documents.
Often referred to as the weaknesses of the lack of clear mechanisms of responsibility, control and verification. For example, there are often situations when people donate their money to microorganizations for storage or augmentation. But they don’t have the right to accept deposits, the operation is executed as a loan. And this means that no state insurance system in this case works. All risks are borne by the investor. But who is studying all these features that are written in documents in small print? Indeed, the broad masses are attracted by the promise of fabulous interest - 50% per annum and more! It should be remembered that readily available cheese is found only in a mousetrap. Therefore, having met with one of such structures, one should carefully study the sources of estimated income of a financial organization, its openness and reliability.