Self-employed citizens are, in simple terms, people who work for themselves, not for the state. That is, private entrepreneurs with appropriate status, as well as notaries and lawyers. They make a profit for themselves, but nonetheless pay taxes and insurance premiums. However, first things first.
About the concept
So, self-employed citizens are people who receive financial rewards 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, look for a job on their own, taking into account their capabilities, abilities and skills. 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 individual entrepreneurs cannot attract employees. But they have the right to carry out any contractual work in the team of the same persons. In fact, such people carry out entrepreneurial activities. But IP at the same time they are not (in the usual sense). The income of such people consists of the profit received from the used capital and the proceeds from the main activity.
Other differences from IP
Many people think that individual entrepreneurs are synonymous with the definition of “self-employed citizens.” This is not entirely true. Both are often identified. But there are differences.
Self-employed persons have the right to work only on the patent that is provided for them. And combination with another tax 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 indisputable advantage. Even the book of accounting for income and expenses does not need to be kept. And the need to use cash registers is also absent.
Who meets the definition?
Self-employed citizens are people of those professions that are familiar to everyone. These include taxi drivers, nannies, private tutors and photographers, as well as home craftsmen. Recently, such a definition as “freelancer” has become popular. It came from English freelance. This word is translated as “freelance”. In general, a free worker offering his services to various customers. Now this concept has become very popular and is sometimes used for other purposes. Therefore, many people related to this activity prefer to say that they are remote workers.
They are especially common among journalists. Because to create high-quality content, you don’t have to sit in the editorial office or be on the staff. Freelancers also include people involved in law, computer programming, architecture, creating design in all its manifestations, photo and video material. They are also experts and consultants.
Obtaining a patent
Many self-employed people do not consider it necessary to officially appropriate such a status as “self-employed citizens”. A patent, however, is not very difficult to obtain. You just need to contact the tax office with a small package of documents, which should include a passport, TIN and application. A patent that will be issued to a person will be valid only in the territory of the region that is indicated in it (that is, in the place of residence of the citizen). The patent indicates 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 regarding the size of insurance premiums. This is very convenient - every person who does not even have accounting knowledge can figure it out.
A citizen is deregistered ten days after the patent expires. However, you can apply for its extension.
About Payments
So, who the self-employed citizens are in the tax code is clear. Now we can say a few words about payments. Bills say patent holders will be required to pay tax in a single payment. The amount is about 20,000 rubles. But this is a notional cost, which can vary. The exact price is determined by each region individually.
Part of the funds (10,000 rubles) is the tax itself. He is moving to the regional budget. 9000 rubles are payments to a pension fund. And 1000 p. - medical insurance.
But that’s all. The self-employed person will not have to pay any other taxes. And the amount of income received by him also does not affect the value of the patent. And it is very profitable. Suppose a self-employed person receives 80,000 rubles a month. If he were an ordinary worker with such a salary, he would have to pay 10,400 rubles a month as a 13-percent personal income tax - this is 124,800 rubles a year! And so the patent costs only 20,000 p. - savings are evident.
About the "pitfalls"
As you could already understand, quite well, from a legal point of view, self-employed citizens live. The tax code, however, contains some information that should be known to all people who wish to obtain a patent.
Permission to carry out self-employed activities may be revoked. In the event that the tax reveals some violations by the citizen. He may be deprived of a patent in the event of a discrepancy between the activity carried out and the one specified in the permit. Or, for example, if it turns out that he hired employees.
And the third nuance concerns income. If a citizen’s profit amounted to 1,000,000 rubles per calendar year, or even more, then the patent will be withdrawn from him. It is difficult to clarify this fact, since, as already mentioned above, neither a book on the accounting of expenses / incomes needs to be kept, nor tax reporting. But still remember this "pitfall" should. The state is not profitable for someone to get good money for their work, and at the same time not to deduct interest of the corresponding amount to all kinds of funds.
About benefits
In 2016, self-employed citizens who are not individual entrepreneurs began to be considered IP newcomers. And for them for two years there are so-called tax holidays. That is, the payments that they must make are calculated at a rate of 0%.
Such benefits apply to people who carry out their labor activities in areas that are 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 workers”. This is a great way to adapt people to the business community and an incentive for the development of entrepreneurship.
Is there any benefit?
So, in principle, it is clear who the self-employed citizen is. The types of activities are different, so many can acquire a patent - you just need to decide on the direction of your work. But is there any benefit to citizens? In fact, the same freelancers work quietly for themselves without patents, “in the shade,” as they say, and feel good. Is there any reason that could push them to spend 20,000 rubles? Yes, and this is an official registration.
Some self-employed citizens want their work experience not only to actually accumulate, but also to be confirmed at the state level.
According to statistics of the Ministry of Finance of the Russian Federation for 2015, at the moment about 15 million people are in the status of self-employed people. 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. Good pay for seniority.
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 employment service, but cannot find a job that suits 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 the citizen with a certain amount of money - a subsidy that you can spend on opening your own small business. By organizing a small enterprise, a person provides himself and, possibly, someone else with a workplace.
Theoretically, everyone can get a subsidy. But for this we need to draw up a detailed business plan and make it considered promising. The subsidy is issued only once in a lifetime, therefore, if received, 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 its intended purpose. The state is sensitive to the allocated money, so people are threatened with all kinds of checks and the need to regularly report. Misuse of funds threatens to close the IP and order to return the full amount.