How to conclude a contract with a self-employed
We talk in detail about working with self-employed citizens: is it possible now to legally cooperate with them, what are the main mistakes when transferring hired employees to self-employed, what threatens the registration of a new company employee in this status, and what are the rules for drawing up a contract with people on the NAP
How much noise the self-employed reform made!And all due to the fact that from January 1, 2019, law No. 422-FZ entered into force, which introduced a new tax regime in the Russian Federation. This regime was called a professional income tax, and those who apply such a regime are called self-employed. In this experiment, such a tax system was introduced in four test regions: Moscow, the Republic of Tatarstan, Moscow and Kaluga regions.
Now self-employed can accept money from legal entities and individual entrepreneurs without special formalities. They install the mobile application and take into account all the income from customers there. The tax is calculated and paid automatically. The self-employed does not need a cash desk or a special current account in order to legally receive income from his professional activities.
But what about the companies themselves and the individual entrepreneurs? How do they pay money to performers who choose a new special mode? How to work with them according to the new rules?
This will be discussed in our article. Let’s get started!
Relationships with the self-employed
The first thing you need to understand for yourself is that entrepreneurs and companies that cooperate with the self-employed are not their tax agents. This means that you should not calculate and pay personal income tax or insurance premiums for such cooperation with a Russian citizen. Now, if you officially hired such an employee as an individual, then all these payments would be mandatory for you. And the self-employed will pay all taxes for themselves – 6% of their income if they work with individual entrepreneurs and legal entities (and if only with physicists, then 4%).
For businessmen, it turns out that working with self-employed is much more profitable than hiring standard employees. The main thing is to arrange everything correctly, otherwise you can get a fine. For example, if you confuse your arrangements with a self-employed person and formalize your relationship with an ordinary Russian citizen, you will have to pay personal income tax 13% and insurance premiums (> 30%) of the amount of your transaction.
So that you and I are not confused, the tax office has come up with a special service with which you can find out if a citizen is self-employed. However, today this service is not available. But keep a reference just in case. Because not everyone who called himself self-employed is him. Therefore, ask him for a certificate of registration of an individual as a payer of professional tax.
It is not a problem for your counterparty to provide such a document; he can generate it electronically directly in the My Tax application. Well, to be 100% sure, ask him to provide you with an example of a check from the same application and check if his data matches the specified taxpayer TIN.
Mistakes when working with self-employed
Worker became self-employed
Selfie Photo Studio had three officially registered employees. Director of the studio Ivan Nikolaevich heard from the news of the legislation that a new tax regime is being introduced in Russia. He immediately figured out how much to save if you work not with ordinary employees, but with self-employed people.
He gathered everyone and explained the situation simply: either you quit, become self-employed and we conclude a contract in a new status, or you just quit. The employees thought and decided: why not, because it will help them to pay a smaller part of their salaries for contributions, and their income does not exceed 2.4 million per year.
So they decided, three days later, all three employees concluded service contracts. And all would be fine, but after the first payment to employees in a new capacity, Ivan Nikolaevich received a “wake-up call” with additional personal income tax and all contributions, as well as a fine.
This is because the former employer and the current customer cannot be the same for the self-employed. And if this happens, then everything turns out to be tax sanctions, and not for the self-employed, but for the individual entrepreneur or LLC, which made a deal with this self-employed. This is a direct ban on employees who worked for you over the past two years under an employment contract.
Do not forget that the tax is at a glance, because the self-employed for their activities use a special application. And that’s where it transmits all the data to the inspectors online. Tax authorities will not be able to ignore such a “gray deal”. For her, the additional charge of all unpaid insurance premiums, personal income tax, as well as a fine for violating labor laws (paragraphs 4, 5 of Article 5.27 of the Code of Administrative Offenses) is threatened.