Self-employed citizen: activity, patent

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

Self-employed citizen - a concept that has become of interest to many people in Russia. This term is usually used in relation to individual entrepreneurs who do not have employees and conduct private activities. In fact, these are those who work "for themselves." It is often very problematic for such people to run their business, in particular, due to tax fees and paperwork. Therefore, at the moment in Russia, it was decided to create a separate law that would help self-employed citizens to work for the benefit of society and earn money at the same time. This idea was actively developed in 2016. What should citizens know about this innovation? What working conditions are planned for self-employed people?

Self-employment is…

What does "self-employed citizens" mean? This question interests quite a few people. Especially those who are planning to open their own small business. It has already been said that a similar term, as a rule, characterizes people (at the moment - entrepreneurs) who work formyself. They don't have staff or staff.

To some extent, these are citizens who are their own bosses and subordinates. In Russia, such activities are quite common. Only at the moment, a self-employed citizen is obliged to either get a job officially (as, for example, an employee for hire), or register himself as an individual entrepreneur. Quite often, the USN system is selected. Not very convenient. Therefore, in Russia they began to consider laws that help citizens who belong to the category of self-employed to work normally.

Inconvenience with IP

Now that it is clear who the self-employed citizens are in general terms (more on this a little later), you can figure out why the country decided to come up with a new law. After all, as already mentioned, the population had to register their activities as entrepreneurship in case of self-employment.

This is not suitable for every activity. In addition, it is worth paying attention to one rather interesting fact - taxes and contributions for individual entrepreneurs, even if a “simplified” taxation is chosen, are quite high. And so most of the self-employed simply do not get formalized. They conduct, as already mentioned, shadow activities, in fact violating the established legislation. Only often it is very problematic to prove this fact.

That is why Russia is thinking about issuing a law "On Self-Employed Citizens". He must help all the people who work "forthemselves" without employees, to work without fear of violating the established legislation in the country. But what awaits the studied category of people? What are the pros and cons of the proposed system? What should the population prepare for?

Patents

The first thing that is proposed to pay attention to is that the current taxation system for this category of persons will be patent. Often, this scenario is very happy. Why?

The activities of self-employed citizens in certain cases can be formalized with the help of a patent. Of the advantages of the system:

1. No insurance premiums and taxes. People just buy a patent and run their business for the duration of the document.
2. No paperwork. No unnecessary reporting, no additional profit declarations. It is also promised to make the registration of a patent for the self-employed simplified.
3. Lack of desk audits of tax inspectorates. Perhaps one of the most significant moments. It is planned that a self-employed citizen who works under a patent is exempt from tax audits.

This system also has disadvantages. But they are most often seen as nuances, not cons. For example, the following points are highlighted:

1. Limited patent coverage. The maximum service life of the document is 12 months. The minimum is 30 days. Will have to buy a new patent every year to continueactivities.
2. Not all jobs can be self-employed. In some cases, you still have to open an IP.
3. Different cost of a patent for activities in the regions. The price tag will be set by each city independently. But the highs and lows are planned to be adjusted anyway.

No more significant features. However, the laws on self-employment so far have had a predominantly positive effect on the population. People are happy to ask what to expect.

Tax holidays

A huge advantage is the idea of exempting self-employed citizens from taxes. Such statements are made very often. After all, the category of persons under study, as a rule, must first "promote" the business so that it generates income, and then pay taxes. Otherwise, the person closes the IP and ceases to conduct activities officially, often going into the shadows. This is a loss for the state treasury.

It is for this reason that the government of the Russian Federation proposed to completely exempt self-employed citizens from tax collections, arrange tax holidays for them. For what period exactly? For 3 years. That is, a person will be able not to pay taxes for 36 months. Very interesting prospect.

This proposal was also made in relation to individual entrepreneurs who work only for themselves, without bosses, managers and employees. 3 years from the date of registration, this category of persons will not pay taxes to the state treasury. You only need to listmandatory contributions to the FSS.

No taxes at all

What else should people pay attention to? Russia provides for the complete exemption of self-employed citizens from taxes. How will this happen?

The point is that citizens should acquire patents. Their cost fully covers the estimated costs. In fact, the self-employed person pays in advance. The cost of a patent is both taxes and all mandatory contributions.

Thus, we can say that no additional payments will need to be made throughout the duration of the patent. It is for this reason that the law on self-employment is of interest to the population. The main problem for which people hide their income is taxes. And, as the government promises, it will be exhausted.

Differences from IP

What types of activities of self-employed citizens are distinguished? It should be noted that entrepreneurship and the type of work being studied are somewhat different things. Therefore, you need to clearly understand what differences they have from each other.

What is the difference between a self-employed citizen and an individual entrepreneur? If we do not take into account the new opportunities that are offered in Russia for the first category of workers, then the following features are distinguished:

1. Self-employed can only work on a patent. You cannot combine taxation.
2. Wage workers in self-employment are prohibited. Individual entrepreneurs can hire employees and pay them a salary.
3. Self-employment is work only in certain areas of activity. They must be listed on the patent.
4. There is no tax reporting for those who decide to work only for themselves. Individual entrepreneurs submit relevant documents on income and expenses at least once a year.

Accordingly, it cannot be considered that an entrepreneur is a self-employed citizen. This term can only be used in certain cases.

Who can work as self-employed

And now a little about the activities of the studied category of persons. It has already been said that not all businesses without employees provide for a patent for the self-employed. So who exactly will have the right to issue this document?

Now the following persons are singled out, who from 2017 will have to work under a special patent as self-employed:

• seamstresses at home;
• babysitters;
• housekeepers and governesses;
• tutors and home teachers;
• photographers and videographers;
• drivers;
• journalists;
• freelancers (particularly copywriters and rewriters);
• people who repair jewelry;
• home appliance repairmen.

This also includes people who are engaged in the manufacture of hand-made, as well as handmade soaps and sweets. The huge advantage of the adopted law is that now the activities of copywriters, which for a very long time caused a lot of questions, will be formalized without any problems.

About cost

Probably the only significant drawbackis that patents for the self-employed will cost money. It's normal, but it makes a lot of people think. It has already been said that the cost will be determined in each city in relation to its specific activity. For example, a nanny in Moscow will have to pay more for a patent than in Kaliningrad. On the one hand, everything is fair. On the other hand, it is not clear how much you will have to pay for your activities in advance.

However, according to the government, a self-employed citizen will have to pay a minimum of 10,000 rubles for a patent. Some sources indicate that the amount due for payment will be 20 thousand. This cost is per year. This, as already mentioned, includes both mandatory contributions and tax fees. Basically, not as much as it seems. Given the full tax exemption for working with patents, this is perhaps a huge advantage over individual entrepreneurs.

Registration in the registry

One more nuance - the self-employed will have to run a little with documents. The thing is that every person who works "for himself" must be entered in a special register. It will record all citizens who work for themselves.

Now they are already saying that they will have to pay a little for entering into the register. The approximate cost of this action is 100 rubles. A trifle, but it will have to be taken into account.

Results

Now it is clear what the category of self-employed citizens is, as well as what they can expect inRussia in the near future. In fact, the proposed changes are really interesting. But experts still voice their concerns. Some self-employed may remain in the shadows.

This refers to people with low or unstable income. It is simply unprofitable for them to open a sole proprietorship or buy a patent. And to prove their activity is very problematic. Therefore, the adopted laws, although they will help, will not completely rid the country of the shadow business of self-employed citizens.