A new tax on self-employed people of 3% will be tested in four regions

From January 1, 2019, self-employed citizens (for example, nannies and tutors) will be transferred to a new 3% tax, although so far in a test mode and only in four regions - Moscow, Tatarstan, Moscow and Kaluga regions.

Details

• President Vladimir Putin ordered such a test to secure the status of self-employed after a meeting on Tuesday, June 26, with the head of the Federal Tax Service (FTS) Mikhail Mishustin.
• The tax, which will replace the self-employed with personal income tax and insurance premiums, will be 3% for those who provide services to individuals, and 6% for those who provide services to companies. The new tax regime will apply to persons whose income does not exceed 10 million rubles a year, as well as to entrepreneurs who are not engaged in certain types of activities (for example, retail trade).
• The Federal Tax Service has already prepared a draft of the corresponding application, with the help of which it will be possible to pay the tax "in one click". True, the tax authorities plan to introduce it gradually - it will take six months to check (starting from January 1, 2019), and then the technology will be distributed throughout the country.
• To pay the tax, you will need to download the application, go through biometric identification and link an account or card to it, from which the tax will be debited. You do not need to register as an individual entrepreneur.

Context

• In early May, the Ministry of Finance prepared a proposal on a tax regime for the self-employed - those who earn from entrepreneurial activities, but do not have employees. Deputy Finance Minister Ilya Trunin explains this initiative by the need to bring the self-employed out of the shadows, and Economic Development Minister Maxim Oreshkin - by the opportunity to make the self-employed understandable to government agencies and the banking system.
• According to Rosstat, in 2017, 19.8% of employed citizens worked in the informal sector, which is more than 14 million people. In 2016, the share of the informal sector was 21.2%. The Ministry of Labor estimated in 2016 the loss from illegal employment at 500 billion rubles.
• Until 2017, the only way to move into the legal field for self-employed citizens was to register an individual entrepreneur. Last year, the government tried to bring them out of the shadows by offering to buy patents instead of registering individual entrepreneurs and at the same time announcing tax holidays until 2019. The initiative failed - in six months only 964 people registered with the Federal Tax Service .

What do I get from this?

Self-employed citizens are, as you know, including nannies and tutors, the tax for them will actually have to be paid by their employers.

Liana Faizova