A microenterprise is a small business entity. However, these concepts are not synonymous. The latter is broader, uniting both organizations and individual entrepreneurs. The legislation sets out the parameters by which the company can obtain the status of "micro".
Options
The law determines that a microenterprise is a legal entity that meets certain parameters. These include:
- commercial organizations;
- business partnerships and communities;
- consumer cooperatives.
Micro-enterprises cannot be called budget, state and municipal, as well as unitary firms. For individual entrepreneurs, this status is assigned by default. Information on the situation of the enterprise is entered into the register of small business entities (SMP) directly by the tax service.
Signs of a microenterprise
The criteria for defining an organization as a microenterprise are enshrined in law. In 2016, the list of criteria expanded and made it possible for many organizations to receive the benefits provided for this type of organization.
- Charitable foundations and public organizations make up no more than 25 percent of the organization’s authorized capital, and the share of foreign capital should not exceed 49 percent.
- The average staff is not more than 15 people.
- The annual income before tax is not more than 120 million rubles.
The above criteria are valid from August 2016 and do not require the provision of additional information to consolidate the status. Income is calculated for all activities. It does not matter whether the company combines several tax systems or different types of activities, the total income for one year is taken. Calculations to determine the amount of income of the enterprise when combining different taxation systems are calculated according to tax legislation for each system separately. By default, individual entrepreneurs who have opted for a patent are equated to a micro-enterprise.
SMP registry
A microenterprise is an organization that, for the last 3 years of its activity, meets all the criteria listed above, that is, it automatically enters the registry. To do this, you must regularly submit information to the tax office. Based on the submitted information, the issue of the organization's compliance with the status of a micro-enterprise is being resolved. Statistics of microenterprises are produced regularly.
If the restriction on income and the number of employees of the company exceeds the permissible limit, the organization retains the status of a micro-enterprise for another three years until the information is removed from the registry. If, for example, in 2016, the number of employees exceeded the permissible 15 people, then the status will be changed only in 2019.
When can I get this status?
A microenterprise is a newly formed organization that receives this status in the first year after registration. Changes in the 2017th year are not related to this area. If the company meets all of the above criteria, but did not make it to the register, you must send an application to the tax office. You can fill out a special form on the website of the Federal Tax Service. It is imperative that the statement correctly indicate the IFTS code under which the company is listed. Otherwise, the application will remain pending.
Status Benefits
The state provides for some benefits for microenterprises:
- Simplified financial statements.
- Microenterprises receive 15% of public procurement per year, which indicates a priority in this area.
- Simplification of cash desk operations.
- Minimum amount of personnel documentation.
- Grants and grants.
- Soft sanctions are applied to microenterprises (a warning, not a fine for the first violation, if it is not about causing damage to property or citizens).
- Reduced tax rates.
- Microenterprise reporting is minimal.
- Gratuitous subsidies from the state (for leasing, credit, etc.).
- There is the possibility of acquiring municipal or state real estate in priority order (valid until July 1, 2018).
- The terms of non-tax audits are reduced.
- Tax holidays are provided.
These benefits are aimed at supporting microenterprises for their development and expansion. The most important of them is the cash method of organizing accounting. The advantages of this method are simplicity, careful accounting of all cash register operations, and the ability not to account for the same operation twice.
With a simplified taxation system, data is submitted to the tax office once a year. If you do not submit the declaration on time, the company will be fined.
HR accounting
Microenterprise personnel are recorded according to the Labor Code and have a simplified form. The owners of the enterprise decide on their own whether to use such documents as the internal routine, regulations on remuneration, bonuses, shift-by-hour schedules. Are contracts needed for microenterprises?
An employment contract with an employee is the main document for personnel records of a micro-enterprise. It identifies working conditions and wages, compensation and guarantees. As a rule, this is a standard contract with the individual information of the enterprise and employee entered into it.
Labor protection and responsibility for its non-compliance lie entirely with the owner of the enterprise. He will need to listen to a special course followed by a certificate. Only after this is it possible to instruct security officers.
Labor protection at the microenterprise includes the following measures:
- Bringing workrooms to a safe condition.
- Compliance with sanitary standards.
- Safety briefing.
- Curation of accidents.
- Social insurance of employees.
- Payment of compensation provided by the state.
Some companies hire outside specialists to ensure occupational safety. They draw up all the necessary documents, instruct employees.
