Likbez on the tax “for self -employment” from the taiga.info

A new special tax regime is a professional income tax (NPD), in the broad masses called “self -employment” begins to operate in the Novosibirsk region from January 1, 2020. And from July 1, 2020, NPD will spread throughout the country. Taiga.info studied changes in the legislation.

Who are so self -employed?

These are persons who earn their own work (skills) do not have an employer and employees.

The law establishes that a self -employed person is a citizen or individual entrepreneur who applies the special tax regime “Professional income tax” (NPD).

Hairdressers, manicure masters, tutors, private accountants and programmers, seats, confectioners, seamstresses, nannies, all those who personally provide services or sell their own production - freelancers are falling under the category of self -employed category. It is easier to say who cannot be considered self -employed than to list, who can.

Who definitely cannot be self -employed?

Cannot switch to NPD faces:

- selling excisable products that carry out resale, engaged in the extraction or sale of minerals;

- providing services under commission agreements, instructions, agency;

- who have a staff of employees;

A full list of restrictions is established by Art. 4 of the Law on self -employed.

For example, a family where a wife bakes cakes to order, and the husband sells sneakers through the online store. Both of them do not have workers and employers, earn their own work.

But the wife can register as a self -employed one, but the husband can not, since he resells shoes, and does not make her.

How to register?

In order to register as a self -employed one, you need to download a special application for a smartphone - “My tax”. After registration in this application, the application is formed automatically, and is sent to the tax office at the place of registration of a citizen.

To switch to NPD, an individual entrepreneur can apply for an application in the personal account on the website of the tax authority.

You can also stop the status of self -employed through the application by forming a special statement there. This application through the mobile application is also sent to the tax, after tax is paid for the last month (before the date of sending the application for the termination of the status), the tax authority removes the person from the register as a self -employed one.

Also, the inspection can remove the self -employed forcibly if it establishes that the person does not comply with the conditions for the application of a special tax regime. For example, if the resale of goods of non -own production is revealed, or employees have appeared in the self -employed one.

On income and tax rates

The annual income of the self -employed should not exceed 2.4 million rubles. In case of exceeds, you will have to register as an individual entrepreneur, the status of a self -employed will be lost.

If the self -employed sells goods or services to the population, he pays a tax of 4% of the total income. If the customers are self -employed, the tax will be 6% of the turnover. It is important to understand that when calculating tax, it is impossible to reduce the amount of income by the amount of expenses (for example, by the cost of manufacturing of goods), or by the amount of insurance premiums paid.

Self -employed tax the entire amount of income received, regardless of how much was spent on the manufacture of goods or preparation for the provision of services (for example, on the purchase of educational materials by a tutor).

What about reporting?

When providing a service or sale of goods, the operation must be reflected in the application, and form a receipt. This information is on-line in the tax authority, and according to the results of the month, the inspection calculates the tax that needs to be paid. No later than the 12th day of the month following the reporting. The tax authority sends a notification of tax on the previous month to the application. It is necessary to pay NPD until the 25th in the month of receiving a notification, that is, payment of tax is monthly.

In addition to receipts from the reporting application, the self -employed one does not need to be prepared for the results of a month or year, do not submit reports to the tax. You just need to not forget to reflect all sales in the application, and give customers receipts.

Such a system is as simple and convenient as possible, accounting is not necessary.

Self -employed will be able to provide services and organizations that can accept the cost of goods and services of a self -employed on the basis of a receipt in expenses. This is a big step forward, since earlier companies refused to work with self-employed due to the inability to confirm expenses.

Preferences

The main goal of the state is understandable and substantiated - to bring out of the shadow of citizens who are actually engaged in entrepreneurial activity, but do not pay taxes.

To achieve this goal, not only a convenient registration system and lack of reporting were thought out, but also additional preferences for registered ones.

Thus, the income of the self -employed will be taken on the expense of lending or receiving a mortgage, that is, a certificate of 2NDFL and a copy of the labor when receiving a loan is not needed for a self -employed loan.

It is also planned that self -employed will be able to participate in public procurement along with organizations and individual entrepreneurs.

And the most interesting thing is that they plan to give out grants for business development, in the amount of about 2.5 million rubles.

Consequences or what they do not talk about out loud

Unfortunately, not everything is as rosy as it seems at first glance.

The self -employed project is calculated until 2028. What will happen next is incomprehensible, so many are in no hurry to leave the shadows. Often I hear such fears:

- complete the project earlier;

- will increase the tax rate after 2028;

- it will be impossible to stop the status of a self -employed after the completion of the project;

- Those who registered will constantly monitor, even if the status of a self -employed is stopped, they will suspect that you continue your activities illegally.

And many more are waiting for “witch hunts” - whether the tracking of those who continues to provide services without registration will begin as self -employed, whether there will be control purchases for numerous ads from private confectioners, nannies, tutors and masters of manicure. And if so, what awaits those who will be caught?

The presence of these fears in potential self -employed is quite justified, since there is no information about what will happen to self -employed after the completion of the project. And there are no guarantees that this program will not curl up until 2028, its conditions will not change, and conscientious people will not be forced to register IP and pay taxes and insurance contributions along with everyone.

And what about the pension? Social guarantees are not guaranteed?

Another problem that has not yet been solved is a pension for self -employed.

The fact is that self -employment is not counted in work experience, so it may turn out that a person has worked all his life, but has the right only to a minimum old -age pension (now its size is about 5,800 rubles).

So far, the state offers self -employed who want to receive a larger pension, pay voluntary insurance premiums. In my opinion, this erodes all sorts of boundaries between a self -employed and individual entrepreneur, with the exception of reporting.

And self -employed is not due to paid sick leave, sick leave for pregnancy and childbirth, for childcare.

In general, the project for the uninteriority of the population is assessed by society positively, but requires additional study precisely in terms of guarantees for the preservation of the status of self -employed and the provision of social guarantees to them.

Tax consultant, head of tax practice LLC Yuskonsalt Yana Ivanova

Affiliate material