Why ITshnik worth becoming Ipshnik and why you should not register Ltd.

This article answers the following questions based on personal experience and the experience of colleagues.

1. Why you should start working "in white"
2. Why at the initial stage of the IP better LLC
3. What to do if there are several partners

If you are a beginner or an already experienced freelancer and are thinking about working “in white”, but you have not yet decided on the questions “Is it worth it?” And “IP or LLC?”, Velcom .
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We will immediately determine that the situation is considered with the following input parameters, and also agree with the cap that, for other input parameters, the solutions may be different, up to the opposite.

Input parameters

• Services . Freelancer provides the usual services for the IT market: programming, design, adminstvo, online advertising, etc., in which there is competition.
• Profit (income-expenses). The freelancer has a profit not exceeding at times the average market s / n in the main specialty.
• Customers Since, in most cases, the services of freelancers are used to save money (for the most part, reasonable), let us assume that the majority of customers are small businesses and some part of the average.
• The tax system is simplified. USN 6% of income.

We will not consider the case when a freelancer provides services with unique characteristics (for example, the style of illustrations) for which there is always demand and there is virtually no competition. But even he, starting to work "in white", will be only in the black.

So,

Why you should start to work "in white"

The main reason is the opportunity to officially work with companies and receive payment by bank transfer. This is more necessary for your customers, because in this case, the usual work with the counterparty is under way, while working with you as with physical activity. The face has the following downsides for the client company:

• Taxes If a GPC (civil law) contract is concluded between you (physical entity) and client (individual entrepreneur), the client becomes your tax agent by default, i.e. must withhold a personal income tax of 13%, and also make contributions to all funds (PF, TFOMS, FFOMS), except for the FSS, if this is stipulated in the contract - that is, in fact, as with an employee. Do not expect that the accounting department (including, chief accountant - one of the responsible persons in the company) will eagerly approve this option of work.
  
  
• Cash . Let's talk about cash, which is not carried out in any way. How it appears is a separate topic, but in any company it is worth its weight in gold, because goes to operating expenses, which can not be shined in any way documented, including the gray s / n.
  
  
• A separate item - electronic money . Despite the fact that the 21st century is in the courtyard, the active development of the Internet, including in business, still many people do not know anything about any webmans, Yandex.Money and others. And even if they have heard, it is unlikely for the sake of you that they will eagerly take up the incomprehensible procedure of converting real money into electronic money.

Conclusion:
Be sure, when choosing a freelance contractor, other things being equal, they will choose who is at least an individual entrepreneur with a settlement account in a bank.

Suppose you have dispelled doubts about "Is it worth it" and now the question remains "IP or LLC", which is devoted to the next section.

Why at the initial stage of IP better Ltd.

The first and most important point - the withdrawal of money

All the money that the individual entrepreneur receives (even for cash, even for a p / s) belongs to him. You can safely transfer money from your IP account to a personal bank card.

In LLC all money belongs not to founders, but jur. to face. Any withdrawals from the p / s must be justified. There are several ways to withdraw money for personal use: Payment of salary In order to bring "white", you need to pay personal income tax of 13% + 34% of contributions to funds. (True, IT activity (OKVED 72. *) is still considered preferential - 26% of contributions to funds. But this is “bye”.). By the way, the CEO, even if he is the founder, is still considered an employee and should receive mines. s / n Payment of dividends to the founders . You can spend no more than once a quarter (3 months), paying a tax of 9%. Those. on taxes it turns out a minimum of 6 + 9 = 15%. The payment of dividends is the most optimal "white" way to make a profit. The question is, do you have a “buffer” for wages, investments in business, expenses (including unforeseen ones) for the interval between quarters? "Set" - min. 3-4%. Transfer of funds to one-day accounts. I strongly advise you not to rely on this method. First, the amounts there are usually closer to the six-digit ones. Secondly, the tax authorities have all the data of "one-day" and their clients, or they will necessarily appear, which can put you under "special attention" and as candidates for a check. Maybe they will not find / prove anything, but the nerves will beat for sure.

The second item is accounting, reporting and taxes.

The SP can file reports and pay taxes once a year. You can easily find an accountant who will do it for a couple of thousand errors. The only drawback - regardless of the activity, the individual entrepreneur is obliged to pay fixed contributions to the funds. In 2011 it is a little more than 16 thousand rubles. However, if you have five regular customers, then you can allocate this amount to them - at +266 rubles / month. Moreover, it is enough to fill ~ 44 thousand per month with white, so that all 16 thousand payments to the funds could be deducted from tax payments (you can write off not more than 50% of taxes - thanks for reminding Habrayuder edogs )

An LLC is obliged to maintain accounting, to hand over quarterly settlement of insurance premiums for compulsory insurance. If you want everything to be “ok” not only in reporting, but also in accounting, then you cannot do without an accountant; at least, on outsourcing with monthly service and consultation. LLC on the simplified taxation system, formally, may not keep accounting. But! First of all, there is always a risk of falling away from a simplified book, and then it will be difficult to restore accounting. Secondly, as already mentioned, the Ministry of Finance has repeatedly stated that if an LLC distributes dividends, then it is obliged to keep accounts. Why then create an LLC, if you are not going to receive income and divide it among themselves? Well, in the third - only accounting gives reliable information about the property status of the organization. You can come up with fourth, and fifth, and so on. But in addition to accounting, LLC has also tax accounting. Which is used to calculate taxes - income tax, VAT, USN. That is, LLCs conduct two types of accounting - tax and accounting - Source Although, if your girlfriend or wife is an accountant, you can cross out this item from the comparison.

The third point is registration and liquidation.

PI can register yourself. I personally used the free Elba service. There, the whole quest is painted in steps - simple and clear. Since 2011, you do not even need to certify the application, if you submit in person. Total: 800 rubles. state duty, a couple of times to go to the tax, to submit and pick up documents, aposlya go to the pension fund and Rosstat, to pick up the docks. Register IP at the place of your registration. If you suddenly decide to close the IP - a symbolic state. fee, application and everything.

Ltd. My opinion: it is better to register through jur. firm. There was an experience of self-registration of LLC and, IMHO, 3-5 thousand rubles. (Default City) for registration "turnkey" are worth it. You can, of course, go the way of a samurai yourself, but know: for incorrectly executed documents there will be a denial of registration and state registration. duty 4000 rubles. does not return. You can register an LLC in any city, having previously chosen the legal address in this city (if you don’t have one, you can buy it with the postal service from legal firms; in DS - from 10k / year) The official liquidation of the LLC is accompanied by a complicated bureaucratic procedure and lasts at best half a year with the obligatory visit of the tax authorities to your cozy office. If done through lawyers - from 40k rubles.

The fourth point is responsibility

The SP responds with all of its assets. (but not everything can be taken away). For some reason, many are very frightened by this and immediately cited as the main argument against registration. First, you can insure yourself from this competently drawn up contract. Secondly, if you are not going to engage in illegal activities - you have nothing to fear. You're not going, are you ?

Ltd. is responsible for debts within the authorized capital (minimum - 10k rubles). However, do not forget that the CEO is responsible for the activities of the legal entity. persons, up to criminal liability. But the other founders are not in the business at all, if that.

Point five - the mythical: "solidity"

There are myths that the PI is not “solid” because of the indication of the name in the details and that large companies do not work with the PI.

On account of the first: of course such thoughts may arise if your name is Oran, and the last name is Gutanovich.

On account of the second: how we decided on the input parameters, your clients are mostly small business, and there the PI is pretty often, and the LLC is completely calm working with the IP.

Do not think that if you have an LLC, it automatically gives a pass ticket not only to large customers, but to large amounts of orders - legal entity. departments of medium-large firms check potential counterparties before entering into contracts - an extract with all the data on legal entities. A person can be obtained in one day, where it will immediately be seen that GlobalTekConsulting Inc. has a registered capital of 10 thousand rubles and it will become clear that it is very risky to enter into a decent amount contract with an LLC.

What to do if there are several partners

In my personal opinion, IT business is the area where, at the initial stage, the main assets are people, and the main connecting factors are mutual trust and corresponding commitment to the common cause.

If you are a few people and you have not worked as colleagues, but as partners, it is better to start with individual entrepreneurs and work on trust, specifying everything on the bank (shares, responsibilities, competencies), including the parting procedure (not necessarily consider this point in a negative aspect - a quarrel or fundamental differences; you can discuss this with the wording "suddenly someone decides to leave to be educated in India for an indefinite period").

If everything will go according to plan (and the plan often changes along the way) and you will work together exactly as partners and get a stable fin. flow - you can already take shape as an LLC.

If you immediately issue an LLC and something goes wrong, it will be much more difficult and expensive to resolve. But disagreements may arise primarily because of money, including because of an ill-conceived strategy for getting it into their hands.

Conclusions of the article

I duplicate the conclusion of the first section: having officially formed, you get a competitive advantage over those who work informally. Of course, not a decisive factor, but all other things being equal, it is still an advantage

Accounting, reporting, taxes - the devil is not so bad as he is painted.

But at the initial stage of your official activity, when every ruble is in the account and, most importantly, the opportunity to take that ruble - the most important criterion is the simplicity of withdrawal of funds, therefore the choice of the form of activity is obvious - this is PI.

When the monthly profit of your undertaking begins to exceed the four-five-month s / n of the founders-partners, you can think about registering an LLC, but you need to grow up to this stage, and not only financially, but also in organizational terms.

I think it is reasonable to start with a simple and gradually, reasonably, move on to a more complex one.

Good luck in your endeavors!

And may the Force be with you.