The opportunity to acquire the status of a self-employed citizen and pay the corresponding tax (NAP) attracted not only businessmen and micro-businesses, but also large organizations and companies acting as employers. For a long time, a tax optimization scheme has become widespread, in which the employer dismisses his employees, in return concludes an agreement with them for the performance of work, as with self-employed citizens.
The benefit is that: personal income tax for the self-employed is reduced to 6% (and was 13%), the employer is not obliged to make payments to funds in the absence of staff in the state, the company can attribute all payments to self-employed to the category of expenses.
Along with this, the employer is freed from the burden of organizing jobs, paying holidays, sick leave and severance pay (including dismissal benefits). A contract for the work of a self-employed citizen is drawn up and concluded for an amount that does not take into account the minimum wage and average wages by area of activity in the region. In turn, a self-employed citizen can terminate the contract at any time, without discussing it with the company a couple of weeks before that, as it would be if he was an employee and wanted to quit.
What are the risks of such a scheme for a company that concludes an agreement with a self-employed? The main risk is that the tax service can always check the relationship between the organization and the self-employed citizen and independently re-qualify the civil law relations, which were conducted under the contract, into labor relations. This threatens if:
• An employee, having quit his job and transferred to the status of a self-employed citizen, continues to work at the same place of work.
• Less than 2 years have passed since the employee was fired from the company, and he works in the company as a self-employed citizen who has a contract for the performance of work.
• Most of the personnel (or all former employees) of the organization have passed to the status of self-employed citizens and have entered into contracts for the performance of work only with this company.
Any of the above situations can provoke suspicion of the Federal Tax Service, and the tax office, in turn, will pay its close attention to you. Optimize your taxes without delinquency.