Small business: criteria for inclusion 2014-2015

2024 Author: Howard Calhoun | [email protected]. Last modified: 2024-01-09 14:06

The criteria by which economic entities (legal entities and individual entrepreneurs) are classified as small enterprises (SE) are determined by Federal Law No. 209-FZ of July 24, 2007. It should be noted that the aforementioned federal legislative act separates the so-called micro-enterprises from a number of small enterprises.

In order to classify a legal entity as a small business, it is necessary to fulfill a list of special requirements (Article 4 of the above federal law).

Conditions for obtaining MP status for legal entities

1. Enterprises are required to belong to consumer cooperatives or commercial organizations (the exception is a unitary institution of the state or municipal level).
2. Share of the Russian Federation, regions of Russia, local organizations, legal entities of foreign states, foreigners, public and religiousorganizations (unions), non-profit organizations with a charitable purpose and other charitable funds in the authorized (joint) capital (share basis) of these legal entities should not exceed 25% (with the exception of the assets of investment funds and closed mutual funds).



3. The share of participation, which belongs to one or many legal entities, not members of small and medium-sized businesses, cannot be more than 25 percent (the specified limit applies to companies that use the results of intellectual activity in their work: computer programs, databases, in which there are data of inventions, useful and industrial products, selection innovations, secrets of production, and the rights to these intellectual works belong exclusively to the founders (participants) of these organizations (unions) - scientific on a budgetary basis or formed by the state Academy of Sciences, scientific institutions or educational institutions of higher vocational education (with state funding)).

4. The average number of employees for the last calendar 365 days cannot be more:

   • for small enterprises - 100 employees;• for micro-enterprises - 15 employees.

5. Income from the sale of goods (provided services and work performed), excluding value added tax or the value of assets for the last year of the calendar, cannot be more:

   • for SE - 400 million rubles; • for micro-enterprises - 60 million rubles.

Terms of SE status for an individual (private) entrepreneur

A person wishing to legalize a small business must meet the following criteria for qualifying for the relevant status:

1. The average headcount for the previous 365 days cannot be more than:

   • 100 employees for SE;• 15 employees for micro-enterprises.

2. Income from the sale of goods (including services and works), excluding value added tax or the value of assets over the past 365 days, cannot be more:

   • for SE - 400 million rubles. • for micro-enterprises - 60 million rubles.

Conditions of MP status for a newly formed legal entity or individual entrepreneur

A newly opened small business must meet the following criteria for qualifying for the relevant status:

1. Throughout the year when they are registered, the average staffing level cannot be more than:

   • for SE - 100 employees;• for micro-enterprises - 15 employees.

2. Income from the sale of goods (services and work), excluding value added tax or the value of assets for the period that has passed since their state registration, cannot be more:

   • for SE - 400 million RUB• for micro-enterprises - 60 mln RUB

Conditions for establishing income criterion

The limit values of income from the sale of goods (work and services) and the value of assets are determined by the Government of Russia every five years based on statistical data on the work of representatives of smallentrepreneurship (in accordance with paragraph 2 of Article 4 of the above Federal Law). Income from the sale of goods (works, services) for a calendar year is established by the Federal Tax Code (paragraph 7 of Article 4 of the said Federal Law).

It should be noted that at the present stage, the limit indicators of the value of assets by the Government of the Russian Federation have not been determined. Thus, they are not taken into account when classifying an economic entity as a small business.

Small business: inclusion criteria - headcount

The average staffing at the enterprise for the last year is set in such a way that all its employees are taken into account, including those who carry out their labor activities on the basis of a civil law appointment contract or part-time (having officially worked time), representatives of remote departments, branches and separate structural departments of micro- or small enterprises (clause 6, article 4). In order to calculate the average staffing number, it is necessary to take into account the requirements that are approved by the Order of Rosstat No. 335 of December 31, 2009 (Letter of the Ministry of Economic Development of the Russian Federation No. D05-166 of January 20, 2011).

Loss and return of MP status

A working small business, the attribution criteria of 2014 and 2013 (the last two years), for which income and staff are determined more than normalized, loses the position of a small business entity (clause 4, article 4 of the said Federal Law).

Functioning business entity - small business, criteria for attribution 2013 and 2014years (the last two years) whose revenue and staff remain at normalized levels, can again receive the status of a small business.

Income limit

Small business whose 2014 designation criteria were as described in the previous sections should be informed that this year was the last in a long period of constant and unchanging criteria (since 1995). But from 07/13/15, in accordance with the Decree of the Government of Russia dated 07/13/15 No. 702, everything has changed. A small business whose income criteria have changed in some way should look like this:

• for microenterprises - 120 million rubles;
• for small businesses - RUB 800 million

Government support for small businesses

Small business, the criteria for which in 2014 were within the above parameters, have been slightly revised by the Government of the Russian Federation. In this regard, a special program was approved, which should support small businesses. This program provides for a list of certain financial, legal and administrative activities.