The status of a self-employed citizen is spreading geographically and now more and more regions want to introduce the possibility of paying NPA and transition to self-employment, in particular Chechnya, Dagestan, Ingushetia, Crimea, Sevastopol and Altai. The spread of the self-employed pilot project is an excellent way to replenish the budget, and according to statistical calculations, the mentioned regions have the highest rate of self-employed population.
The status of a self-employed citizen has its pluses and minuses, it makes sense to enter into activities as a self-employed person for those who want to remain in the category of small and micro-business.
The main difference between the self-employed is the lack of the possibility of reselling goods and hiring workers.
For example, for a citizen who is engaged in farming, gardening, while selling his own products, becoming a self-employed person will be an advantage. In this case, a profit limit for the self-employed of 2.4 million rubles per year is quite enough. This also applies to seamstresses, tailors, knitters, pastry chefs – for these categories, the IP registration does not carry any special advantages.
Self-employed tax is 4% of income when trading with individuals and 6% of income when trading with legal entities. However, a self-employed person is entitled to a tax deduction of up to 10,000 rubles. The tax deduction for the self-employed is 1% at a tax rate of 4% and, accordingly, 2% at a tax rate of 6%.
The deduction works as follows: a self-employed provides goods / services only to individuals (NAP 4%) – 1% of the tax is deducted, that is, you will not pay it. The transfer to the budget is the remainder, not 4%, but 3% of the income. For self-employed people working in addition to individuals with legal entities (NPA 6%) – 2% of the tax is deducted, and the transfer to the budget is not 6%, but 4%. But this decrease is valid only until the aggregate of deductions reaches 10,000 rubles. In essence, while the tax deduction is in effect, the self-employed person pays tax at a rate of 3% or 4% if he works with legal entities.
Another point why more people prefer self-employment to the IE mode is the absence of the need for accounting and additional equipment. It is enough for a self-employed citizen to install an application on the phone, when most of the individual entrepreneurs have already been transferred to cash registers and the accounting department has a completely different look.
On the other hand, the individual entrepreneur makes insurance payments in the Pension Fund of the Russian Federation and the compulsory medical insurance, and although conditions and the possibility of independent payments to the pension fund from the self-employed are already being created, the officially self-employed will receive a pension as unemployed and no one will pay them sick leave either.