Self-employed citizens who are not individual entrepreneurs: list of professions, taxes, law

Self-employment is an entrepreneurial activity designed solely for personal participation.

The Tax Code today in sufficient detail touches on taxation issues for almost all segments of the country's population. However, little attention is paid to such a layer as a self-employed population. This gives rise to controversial issues regarding the functioning, taxation, and liquidation of such a category.

The concept of a self-employed population

According to the law, self-employed citizens who are not individual entrepreneurs represent a certain category of entrepreneurs and businessmen who do not register their business. In this regard, they are not registered with the Federal Tax Service and do not pay taxes.

Consider the main possible activities of a self-employed citizen:

• Photographer.
• Seamstress.
• Primary school tutor.
• Shoemaker.
• Private driver (work as a taxi driver).
• Cleaning lady.
• Maid.
• Repairer.
• Nanny.
• Designer.
• Translator.
• Fisherman.
• Merchants at the fairs.
• Copywriter.
• Journalist.
• Programmer.
• The hairdresser.
• Hotel owners for animals.

All of these professions can distinguish the main common features:

• in terms of technology, activities within these professions are simple;
• work is of an on-site nature, change of place of work, use of Internet technologies.

Comparison of self-employed population and individual entrepreneurship

Initially, it seems that these two categories do not have any differences, however, in the table all the differences between these concepts were combined.

Differences between individual entrepreneurship and self-employed citizens who are not individual entrepreneurs

The last point about hiring workers is the most important difference between these categories. The activities of a self-employed citizen should be associated only with personal efforts.

Characteristics

Consider the main distinguishing features that form the status of a self-employed citizen:

• the full right to work on a patent, as well as in parallel for other types of activities subject to taxation;
• lack of ability to hire and use staff;
• the types of activities that you can engage in are strictly regulated;
• no need to report;
• no need for cash registers.

Patent application possibilities

Legislation provides for the possibility of using a patent for a self-employed citizen.

The order of registration is as follows:

• it is necessary to collect the entire package of documents;
• go to the nearest tax office;
• file an application for registration and grant of a patent;
• remit payment;
• get a patent.

The above list of documents should include:

• passport of a citizen;
• a statement can be written to the tax office, (there are samples);
• a document stating that the citizen is not currently an individual entrepreneur.

In the process of going through all the procedures, an individual can be called a self-employed citizen and legally function.

The peculiarity is the question that the patent gives him the right to work only in the territory where he was acquired. In other regions, this patent will not be valid.

The term of a patent for a self-employed citizen is from 1 month. up to 1 g. by law.

Another feature of the patent is the fact that tax payments may be suspended under certain circumstances if, for example, a self-employed citizen is on sick leave.

Payment of taxes and contributions by a citizen

Consider the question of what other taxes there are for a self-employed citizen.

The moment a citizen acquires a patent is the starting point for paying taxes on this patent in a lump sum.

The size of a patent in 2017 averaged 20 tons over all regions.

This value includes:

• 10 t. - payment of tax to the regional budget;
• 9 t. - PF of the Russian Federation;
• 1 t. - contribution to the MHIF.

In some regions this amount is larger, in some less, but it is strictly regulated at the local level.

Thus, the payment of a patent does not provide for any other tax payments.

During the validity of a patent, revenues may increase, but the amount of the patent does not change.

The tax base in the formation of a patent is an estimated monetary amount of income for a calendar year. However, this amount of annual income should not exceed 1 million rubles.

Patent Costs

A patent also incurs certain financial costs for a citizen. The cost of such costs is set in each territorial administration depending on the scope of employment. For example, the cost in Moscow will be much higher than in Kaliningrad.

The approximate value of the patent in 2017 amounted to 20 tons.

Example of patent calculation.

Citizen Ivanov A.A. engaged in construction work. It works only six months. In this case, he acquires a patent for a period of six months. Cost will be calculated:

20,000 / 12 * 6 = 10,000 rubles.

In the case of a million-plus city, the calculation will look like this:

10000 * 1.5 * 12/6 = 15000 rub.

Benefits from legalization

Registration of self-employed citizens who are not individual entrepreneurs is beneficial for many reasons.

For the state:

• replenishment of the tax part of the budget;
• the ability to control a small business, help it;
• obtaining statistical information on employment.

For a self-employed citizen:

• acquisition of legal status;
• the ability to receive loans;
• the opportunity to use advertising media and conclude contracts;
• accounting for seniority;
• pension contributions;
• the opportunity to take advantage of small business support programs.

Negative aspects for a self-employed citizen:

• unwillingness to shine before the tax authorities;
• distrust of government programs and assistance;
• uncertainty about the future prospects.

In general, it should be noted that it is quite difficult to fix the fact of a citizen’s self-employment, therefore, for this reason, there are no specific motives for legalization in this category today.

Legislation on self-employed citizens

The law on self-employed citizens who are not individual entrepreneurs is very crude today.

On November 30, 2016, Law No. 401-FZ was adopted, which introduced certain amendments to the Tax Code regarding the self-employed population.

Consider a few key points to consider:

• Legislatively classified as a self-employed population of three categories of citizens:
  • people looking after children, sick, elderly people;
  • tutors;
  • cleaners.
• These categories of the population need to come to the tax office to legalize themselves as self-employed people. At the same time, the absence of other taxes and insurance premiums for 2017 and 2018 is guaranteed. That is, the possibility of tax holidays is provided.
• At the end of tax holidays, three options are offered for these categories of people:
  • open IP;
  • start paying as an individual entrepreneur;
  • close your business.

Separate categories of self-employed population

The activities of a private driver (work as a taxi driver) can also be legalized as a citizen’s self-employment. In this case, the amount of tax for a patent will be fixed depending on the selected region.

Such a patent can be bought both for 1 month and for a whole year, depending on the work schedule throughout the year.

Self-employed citizens need to apply for accreditation to the service with which they want to cooperate. The service will allow for the transfer of amounts for a patent, as well as the transfer of all information to the appropriate tax office. The service will monitor the availability of all necessary attributes of the legitimate provision of the service.

Work as a primary school tutor can also be attributed to the activities of self-employed citizens. For legalization it is also necessary to register with your tax office as a self-employed citizen. Payment of tax will also be carried out on a patent.

Problems with self-employed citizens

Insurance contributions to the PFR, FSS and MHIF are currently provided at the expense of the country's working population, at the expense of able-bodied citizens. Statistics show that in Russia today, almost 12 million people are in the status of self-employed. However, there are also unofficial data on which this number rises to 25 million people.

This implies the problem of not receiving part of the tax revenue in the idea of ​​patents from unaccounted for citizens in this category. For the state today, this is one of the serious problems that needs to be resolved in the near future.

The presence of such unaccounted for self-employed citizens is also provoked by an exorbitant burden on enterprises in terms of payments for workers. Often, it is beneficial for employers to engage workers without any paperwork.

Prospects for a self-employed population in 2018

Prospects for the development of legislation in the field of small employment can be directed to the following points:

• simplification of the registration procedure to the form of a single window, which should be reduced to the acquisition of a patent for the corresponding type of activity;
• exemption from insurance premiums, as these amounts are already included in the calculation of the patent;
• lack of need to submit reports to tax authorities;
• an opportunity to combine business with another main place of work;
• no need to deregister.

Thus, the state should create all the conditions and motivation for the transition of self-employed citizens into the legal sphere of tax payment by various tax policy mechanisms.