Tax code. Self-employed citizens are ...

Self-employed citizens are, in simple terms, people who work for themselves, not for the state. That is, private entrepreneurs who have the appropriate status, as well as notaries and lawyers. They take profit for themselves, but nevertheless they pay taxes and insurance premiums. However, everything in order.

About the concept

So, self-employed citizens are people who receive a financial reward for their work from the customer. And this aspect is the main difference from those people who work for hire.

Self-employed citizens, whose activities are quite diverse, are looking for work independently, taking into account their capabilities, skills and abilities. They personally organize the work process. And only they are responsible for the final results. And also for your health. In general, such people generally do not depend on anyone and do not obey anyone. They are free, and this is the main advantage of this form of work.

Self-employed citizens who are not IPs can not attract hired employees. But they have the right to perform any contractual work in a collective of the same persons. In fact, such people carry out entrepreneurial activities. But the IP in this case they are not (in the usual sense). The income of such people consists of the profit received from the used capital and proceeds from the main activity.

Other differences from PI

Many believe that the IP is synonymous with the definition of "self-employed citizens". This is not quite true. Both of them are often identified. But there are differences.

Self-employed persons have the right to work only on a patent, which is provided for them. And the combination with another taxation regime is prohibited.

These persons can only engage in activities specified in the patent. And they do not need to prepare tax reports, which is an undeniable advantage. Even the book of accounting for incomes and expenses does not need to be kept. And there is also no need to use cash registers.

Who corresponds to the definition?

Self-employed citizens are people of those professions that are familiar to everyone. These include taxi drivers, nannies, individual tutors and photographers, as well as home masters. Recently, such a definition as "freelancer" has become popular. It happened from English freelance. This word is translated as "freelance". In general, a free employee who offers his services to various customers. Now this concept has become very popular and is sometimes used not according to its purpose. Because many people who are related to this activity, prefer to say that they are remote workers.

Especially often they meet among journalists. Because to create high-quality content, it is not necessary to sit in the editorial office or be listed in the staff of employees. Also, freelancers include people engaged in jurisprudence, computer programming, architecture, the creation of design in all its manifestations, photo and video material. They are also experts and consultants.

Obtaining a patent

Many people who work for themselves do not consider it necessary to officially assume the status of "self-employed citizens". The patent, however, is not very difficult to obtain. You only need to apply to the tax with a small package of documents, which must include a passport, TIN and application. The patent that will be given to a person will operate only on the territory of the region, which is indicated in it (that is, in the place of residence of the citizen). The patent specifies the period during which it will remain valid. During this period a person is a self-employed businessman and pays taxes.

This document also contains information on the amount of insurance premiums. It is very convenient - every person, even without accounting knowledge, will be able to understand everything.

A citizen is taken into account ten days after the patent expires. However, you can apply for its extension.

About payments

So, who are the self-employed citizens in the tax code - it is clear. Now you can say a few words about the payments. The draft laws say that persons who acquire a patent will have to pay a tax in a single payment. The amount is about 20 000 rubles. But this is a notional value, which can vary. The exact price is determined by each region individually.

Part of the funds (10,000 rubles) is the tax itself. He departs to the regional budget. 9000 rubles are payments to the pension fund. And 1000 rubles. - medical insurance.

But that's all. No self-employed person should pay any other taxes. And the amount of income they receive also does not affect the value of the patent. And it is very profitable. Let's say a self-employed person gets 80,000 rubles a month. If he was an ordinary worker with such a salary, he would have to pay 10,400 rubles a month as a 13 percent personal income tax - in a year this is 124,800 rubles! And since the patent costs only 20,000 rubles. - The savings are obvious.

On the "pitfalls"

As it was already possible to understand, self-employed citizens live fairly well, from a legal point of view. The Tax Code, however, contains some information that all people who want to obtain a patent should know about.

Permission to carry out self-employed activities may be withdrawn. In the event that the tax reveals some violations on the part of the citizen. It can be stripped of a patent in the event that a discrepancy between the activities carried out and the one specified in the permit is found. Or, for example, if it turns out that he hired hired workers.

And the third aspect is about income. If the citizen's profit amounted to 1 000 000 rubles for a calendar year, or even more, then the patent will be withdrawn from him. To clarify this fact is difficult, because, as already mentioned above, neither books on the recording of expenses / income need to be conducted, nor tax reporting to be carried out. But still it is necessary to remember this "underwater stone". It is not advantageous for the state to get someone to get good money for their work, and at the same time not to deduct interest of the appropriate size in all kinds of funds.

About privileges

In 2016, self-employed citizens, who are not individual entrepreneurs, began to be considered IP-beginners. And for them within two years there are so-called tax holidays. That is, the payments they must make are calculated at a rate of 0%.

Such benefits are effective for people who are engaged in their work in areas that are a priority for a particular region.

By the way, the patent system is considered by the state not only as a way to legalize the work of "shadow businesses". This is a great way to adapt people to the business community and stimulate the development of entrepreneurship.

Is there any benefit?

So, in principle, it is clear who the self-employed citizen is. Activities are different, so that a patent can acquire many - you just need to determine the direction of your work. But is there any benefit for citizens? In fact, the same freelancers are quietly working for themselves and without patents, "in the shadows," as they say, and feel good. Is there any reason that can push them to spare spending of 20,000 rubles? Yes, and this is official registration.

Some self-employed citizens want their work experience not only to accumulate in fact, but also to be confirmed at the state level.

As the statistics of the Ministry of Finance of the Russian Federation for 2015 show, at the moment about 15 million people are in the status of people working for themselves. That is, all these self-employed persons have acquired a patent to "get out of the shadows." It turns out that the total amount for which permits were purchased amounted to 300 billion rubles. Not a bad payment for work experience.

What else is worth knowing?

The topic of self-employment is quite interesting. And it contains many more nuances.

For example, if a person is registered with the amusement service, but can not find the job that would suit him, then they can offer him a special program that can solve his financial problems. This is a self-employment program. In simple terms, the state provides a citizen with a certain amount of money - a subsidy that can be spent on the opening of his own small business. By organizing a small enterprise, a person provides himself and, perhaps, someone else with a working place.

Theoretically, everyone can get a subsidy. But for this it is necessary to compile a detailed business plan and make it so that it is considered promising. Subsidy is given only once in a lifetime, therefore in case of its receipt it is necessary to use it as efficiently as possible. Its maximum size is 300,000 rubles. If you managed to get this modest help, then you need to use it for the intended purpose. The state is sensitive to the allocated money, so that people are threatened with all sorts of checks and the need to regularly make reports. Unauthorized use of funds threatens to close the IP and order to return the full amount.