The government submitted to the state Duma a number of draft laws regulating the work of self-employed people. Tax breaks that apply to them for two years and allows you to avoid paying income tax on individuals (personal income tax) will be extended, and for 2019. And employers-physical persons, using the services of self-employed will continue to pay the premiums.
Who are self-employed
Many Russians that have other citizens a variety of services: helping to run the household, play with children, look after elderly relatives, doing a manicure at home, sew dresses for children’s parties, bake cakes to order.
However, often these people are “unable to belong somewhere and get a small salary but the bulk of the activities to carry out in the shadows, not registering as self-employed or individual entrepreneurs (IP)”, said the head of the Centre for analysis of social programs and risks, HSE Sergey Smirnov.
For many self-employed, their business grew from a hobby. “People sewed clothes, she was in demand, and the hobby became the main activity. And then people your products and services are starting to promote on instagram and other social networks” — quoted typical example of the development of business self-employed head of the Center of examination and Analytics of problems of business “Support of Russia” Olesya Sapa.
As a rule, the income of self-employed are not too large. The first time they earn 30 or 40 thousand rubles a month and I can’t pay thousands of rubles of taxes, otherwise the business becomes unprofitable, it does not cover the cost of materials and promotion, he said.
The income of self-employed, working part time, even less — usually it does not exceed 100 thousand rubles a year, said the representative of “OPORA Russia”: “This extra money, small money.”
There are more seasonal employment, says Sergei Smirnov. In warm months, many people earn the collection and sale of berries and mushrooms, that live. Seasonal self-employed are time-limited, although getting decent money, not pay taxes and live in economic capsule, he says.
With all the variety of classes, these people have in common is that they work on themselves, for their work receive money from individuals and are not registered as individual entrepreneurs.
The number of self-employed in Russia in the millions, but the exact number nobody knows.
So, the economic development Ministry has prepared proposals for a special tax regime for self-employed, reported the head of the Ministry Maxim Oreshkin.
Officials suggest that the payment would be 6%. “A simplified system of taxation, there is a level of 6%. Here on this level you need to navigate from the point of view of the rate that could be”, — says Oreshkin. He stressed that the taxation of self-employed should be as simple and transparent, and this should apply the “single payment that will “split” at the level of the tax authorities.”
Now, according to him, this model has been successfully implemented services like “Yandex.Taxi” when people are willing to give 10-15% of income to never have to worry about taxes and not get in the end of the year, the requirement to pay “35 thousand rubles or more.”
The list should be expanded
The list of activities that are now engaged in self-employed, not full, experts say. “The list of self-employed have to add those who has the right to the patent, people providing personal services, repair services, tailoring, they are also self-employed”, — said Olesya Sapa. Otherwise, limiting the list of professions that the state itself will not allow them in the legal field, said the expert.
To do business, buying a patent, can entrepreneurs, whose activities are described in the article 346.43 of the Tax code.
It stipulates 63 activity, but the regions can increase this list. They also show the value of the patent.
What’s wrong with the patent
Now the Russians are working on themselves, can register as individual entrepreneurs and take advantage of the simplified tax system (STS). They can choose to pay 6% of revenue or 15% of turnover.
The owners of a patent each month deduct the state several thousand rubles (amount depends on the region and type of activity).
“The problem is that these payments are not included, the premiums that people must pay,” — says Olesya Sapa. It turns out that SP earned 40 thousand rubles a month, he has to pay 6 thousand roubles and a few thousand rubles of insurance premiums. Contributions for compulsory health insurance are 5840 roubles a year, and on mandatory pension insurance — 26 545 rubles a year. If the annual income of the entrepreneur will exceed 300 thousand rubles, he will have to transfer 1% of income passtrak with amounts in excess of this limit.
Deduct the premiums from the amount of tax can only Yip, switched to unified tax on imputed income (UTII). Its size set by the regional authorities. But to pay the imputed income can only merchants engaged in distribution of retail sales, advertising on transport and road transport.
In addition to the obligation to pay taxes and insurance premiums, self-employed, registered as entrepreneurs, have to keep a lot of other requirements: for example, using online cash registers, to lead and take accountability. To do this they do not want.
The obligation to pay insurance premiums of self-employed stops from registration as individual entrepreneurs because for many it is not the main activity. For example, Tutors typically work in a school or University, and after classes and lectures, conduct classes for a fee. For them the premiums already paid by the employer, their pension rights are formed, and to pay a second time they don’t want.
“The Russians are working on themselves willing to pay taxes, but the rate should be low, and payment procedure is simple”, — says Olesya Sapa. The proposed economic development rate of 6% is a good option, “but it should be already accounted for insurance premiums; the payment must be United”, he said.