How an IT freelancer to become an entrepreneur. Part 1
Hello! This is our first post on Habré, and we will tell how the IT freelancer to become an entrepreneur.
You will find out why freelancer SP. Why is SP better than LLC. How to register PI yourself. What to do next. We hope that the experience that we have accumulated over the two years of our project “ I love IP ” will be useful to you.
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The main reason is the opportunity to work officially with any companies.
Not everyone is ready to work with freelancers without IP. For the customer it is associated with additional costs. From your fee, he will have to pay insurance premiums of 27.1% and personal income tax of 13%.
If you have an IP, the customer transfers the money to the current account, and you pay taxes and fees yourself.
Moreover, non-cash payment is most convenient for the customer. To pay in cash or electronic money, he has to take additional actions.
The highest chances of getting an order are usually from those freelancers who already have an IP and a current account.
There are several reasons that make PI the most profitable form for a freelancer.
1. Withdraw money
All the money earned by an entrepreneur is at the same time his personal money. He can transfer them to his card at any time or withdraw them from the bank. All you need to do is pay tax on the simplified tax system of 6%.
The money earned by LLC is owned by LLC. To get them, you need to calculate profits and pay dividends no more than once a quarter. With dividends paid NDFL 9%. That is, the total taxes will be 15% (USN 6% + personal income tax 9%).
In addition, the LLC director needs to pay a salary every month, even the minimum. From the salary, you will have to pay insurance premiums of 30% and personal income tax of 13%.
2. Accounting and reporting
PI does not need to keep accounting records. For LLC accounting is required.
SP has no accountability for employees. In the LLC from the very beginning there is one employee - director, therefore the LLC additionally submits reports to the Pension Fund of the Russian Federation and the Social Insurance Fund 4 times a year.
3. IP registration is easier and cheaper.
The state duty for the registration of an IP is 800 rubles, for the registration of an LLC - 4000 rubles. After registering the LLC, it is necessary to pay the authorized capital of 10 000 rubles
Total, IP will cost 800 rubles., And LLC - at least 14 000 rubles. If you can handle the registration of the IP itself, then it is better to contact the specialists for the LLC. The cost of their services depends on the region and starts from 5000 rubles.
There are other advantages . PI easier to stop activities. To do this, it is enough to pay the state duty and submit an application. Liquidation of LLC is more difficult and takes much more time. The money in the account of the PI is insured by the state in the amount of 700,000 rubles if the bank suddenly loses its license. For LLC there are no such guarantees.
The main disadvantage of IP is insurance premiums that must be paid even in the absence of activity. The minimum amount of contributions is 20,727.53 rubles. in year. But there is good news. This amount can be completely reduced tax on the simplified tax system. We will tell you how.
As a minus of IP, it is often argued that an IP risks all its assets. This situation is possible only by a court decision or if the SP has debts on taxes and contributions. But even in this case there is a property on which it is impossible to foreclose. For example, the only apartment in which you live, home furnishings, personal items.
One more minus - IP cannot share business with another person. Therefore, if you have a partner, it is better to create an LLC.
If you have questions, write in the comments.
See also :
You will find out why freelancer SP. Why is SP better than LLC. How to register PI yourself. What to do next. We hope that the experience that we have accumulated over the two years of our project “ I love IP ” will be useful to you.
')
Why freelancer IP
The main reason is the opportunity to work officially with any companies.
Not everyone is ready to work with freelancers without IP. For the customer it is associated with additional costs. From your fee, he will have to pay insurance premiums of 27.1% and personal income tax of 13%.
If you have an IP, the customer transfers the money to the current account, and you pay taxes and fees yourself.
Moreover, non-cash payment is most convenient for the customer. To pay in cash or electronic money, he has to take additional actions.
The highest chances of getting an order are usually from those freelancers who already have an IP and a current account.
Why is SP better than LLC
There are several reasons that make PI the most profitable form for a freelancer.
1. Withdraw money
All the money earned by an entrepreneur is at the same time his personal money. He can transfer them to his card at any time or withdraw them from the bank. All you need to do is pay tax on the simplified tax system of 6%.
The money earned by LLC is owned by LLC. To get them, you need to calculate profits and pay dividends no more than once a quarter. With dividends paid NDFL 9%. That is, the total taxes will be 15% (USN 6% + personal income tax 9%).
In addition, the LLC director needs to pay a salary every month, even the minimum. From the salary, you will have to pay insurance premiums of 30% and personal income tax of 13%.
2. Accounting and reporting
PI does not need to keep accounting records. For LLC accounting is required.
SP has no accountability for employees. In the LLC from the very beginning there is one employee - director, therefore the LLC additionally submits reports to the Pension Fund of the Russian Federation and the Social Insurance Fund 4 times a year.
3. IP registration is easier and cheaper.
The state duty for the registration of an IP is 800 rubles, for the registration of an LLC - 4000 rubles. After registering the LLC, it is necessary to pay the authorized capital of 10 000 rubles
Total, IP will cost 800 rubles., And LLC - at least 14 000 rubles. If you can handle the registration of the IP itself, then it is better to contact the specialists for the LLC. The cost of their services depends on the region and starts from 5000 rubles.
There are other advantages . PI easier to stop activities. To do this, it is enough to pay the state duty and submit an application. Liquidation of LLC is more difficult and takes much more time. The money in the account of the PI is insured by the state in the amount of 700,000 rubles if the bank suddenly loses its license. For LLC there are no such guarantees.
IP cons compared with LLC
The main disadvantage of IP is insurance premiums that must be paid even in the absence of activity. The minimum amount of contributions is 20,727.53 rubles. in year. But there is good news. This amount can be completely reduced tax on the simplified tax system. We will tell you how.
As a minus of IP, it is often argued that an IP risks all its assets. This situation is possible only by a court decision or if the SP has debts on taxes and contributions. But even in this case there is a property on which it is impossible to foreclose. For example, the only apartment in which you live, home furnishings, personal items.
One more minus - IP cannot share business with another person. Therefore, if you have a partner, it is better to create an LLC.
If you have questions, write in the comments.
See also :
Source: https://habr.com/ru/post/237107/
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