Freelancer or take a side job? The consequences of working with customers and performers without proper registration
Situation:
I do not FE, and not LLC. Customers do not work with me - legal entity and individual entrepreneur. Why? The consequences of working without state registration of business activities for the Contractor and the Customer. How do I work with a customer?
Consequences of the work for the Customer with the performer a citizen of the Russian Federation who is not registered by the PI or LLC:
When hiring a contractor / contractor who is not registered as an individual entrepreneur (PI) or a legal entity (more often an LLC), the tenant / customer will have to enter into a civil law agreement (services, contract, etc.) as an individual.
For the customer, the total cost of the work of the individual performer consists of the following amounts:
1) 13% of the contract amount will be withheld by the customer and transferred to the budget of the Russian Federation as a personal income tax (PIT),
2) the remaining 87% (NB! Contractors) of the contract amount will be issued, listed to the contractor / contractor, according to the contract,
3) 27.10% over the contract amount the customer will transfer as insurance premiums, -
')
Total:
- 127.1% of the contract amount, - this is the total cost for the customer of the work of the performer-physical person;
- at the same time, the executor will receive 87% of the contract amount.
That is, in order to officially pay the specified amount to the individual individual, the customer will have to transfer to the budget in excess of the artist’s payment for approx. 50%
While the Executive-IP or legal entity customer is enough to transfer the amount under the contract.
Consequences of the work of the performer-citizen of the Russian Federation, not registered by the PI or LLC, - with the Customer:
Independent, systematic ( we have highlighted , the key concept) activities carried out at one's own risk, making a profit from using property, selling goods, performing work or providing services, can be (paragraph 1 of Article 2 of the Civil Code of the Russian Federation) regarded as entrepreneurial activity. It is subject to state registration in the order, according to the Federal Law dated 08.08.2001 N 129-.
Ie, if a performer systematically “makes a profit” from works, services, but is not registered as an individual entrepreneur or an LLC, this is a violation of the law.
How to find out if your business is entrepreneurial?
The Ministry of Finance of Russia (letter of 03/13/2013 N 03-04-05 / 4-421) pointed out the following signs of entrepreneurial activity in the activities of a citizen:
- manufacture or purchase of property for the purpose of subsequent profit from its use or sale;
- economic accounting of transactions related to the implementation of transactions;
- the interconnectedness of all transactions made by a citizen in a certain period of time;
- stable relations with sellers, buyers, and other counterparties.
Responsibility for business activities without registration:
Administrative responsibility - a fine of 500r. up to 2 000 rub. (Art.14. Code of Administrative Offenses).
Criminal liability (part 1 of article 171 of the Criminal Code of the Russian Federation) for illegal entrepreneurship: doing business without registration or without a license in cases when such a license is obligatory, if this act caused a major (more than 1.5 million rubles) Article 169 of the Criminal Code of the Russian Federation) damage to citizens, organizations or the state or associated with the extraction of income on a large scale - a fine of up to 300 000 rub. or in the amount of the salary or other income of the convict for a period of up to two years, or compulsory work for up to four hundred and eighty hours, or arrest for up to six months.
The same act (part 2 of article 171 of the Criminal Code of the Russian Federation):
a) committed by an organized group;
b) coupled with the extraction of income on a particularly large scale (6.0 million rubles - note of Article 169 of the Criminal Code of the Russian Federation), -
is punished with a fine in the amount of from one hundred thousand to five hundred thousand rubles, or in the amount of the salary or other income of the convicted person for a period of one to three years, or with forced labor for up to five years, or imprisonment for up to five years with a fine of up to eighty thousand rubles, or in the amount of the salary or other income of the convicted person for a period of up to six months or without it.
How to work with the customer?
The most obvious solution, if you are working alone, is to register as an IP. This entails the obligation to calculate taxes, insurance premiums, record-keeping, reporting. At the same time, you get large customers.
How to register IP or LLC? What documents do the customer need, what to write in them? How to choose a tax system? How to choose a bank? Where and what taxes to pay?
In order to avoid problems with regard to, and you did not waste time on resolving issues that are not in your competence, we recommend contacting specialists. Or to us - to the company - "Accounting Center" , which specializes in the maintenance of smart companies. Or you can choose a specialist yourself by choosing among freelancers on specialized exchanges (for example - NUZHENBUH.RF )
I do not FE, and not LLC. Customers do not work with me - legal entity and individual entrepreneur. Why? The consequences of working without state registration of business activities for the Contractor and the Customer. How do I work with a customer?
Consequences of the work for the Customer with the performer a citizen of the Russian Federation who is not registered by the PI or LLC:
When hiring a contractor / contractor who is not registered as an individual entrepreneur (PI) or a legal entity (more often an LLC), the tenant / customer will have to enter into a civil law agreement (services, contract, etc.) as an individual.
For the customer, the total cost of the work of the individual performer consists of the following amounts:
1) 13% of the contract amount will be withheld by the customer and transferred to the budget of the Russian Federation as a personal income tax (PIT),
2) the remaining 87% (NB! Contractors) of the contract amount will be issued, listed to the contractor / contractor, according to the contract,
3) 27.10% over the contract amount the customer will transfer as insurance premiums, -
')
Total:
- 127.1% of the contract amount, - this is the total cost for the customer of the work of the performer-physical person;
- at the same time, the executor will receive 87% of the contract amount.
That is, in order to officially pay the specified amount to the individual individual, the customer will have to transfer to the budget in excess of the artist’s payment for approx. 50%
While the Executive-IP or legal entity customer is enough to transfer the amount under the contract.
Consequences of the work of the performer-citizen of the Russian Federation, not registered by the PI or LLC, - with the Customer:
Independent, systematic ( we have highlighted , the key concept) activities carried out at one's own risk, making a profit from using property, selling goods, performing work or providing services, can be (paragraph 1 of Article 2 of the Civil Code of the Russian Federation) regarded as entrepreneurial activity. It is subject to state registration in the order, according to the Federal Law dated 08.08.2001 N 129-.
Ie, if a performer systematically “makes a profit” from works, services, but is not registered as an individual entrepreneur or an LLC, this is a violation of the law.
How to find out if your business is entrepreneurial?
The Ministry of Finance of Russia (letter of 03/13/2013 N 03-04-05 / 4-421) pointed out the following signs of entrepreneurial activity in the activities of a citizen:
- manufacture or purchase of property for the purpose of subsequent profit from its use or sale;
- economic accounting of transactions related to the implementation of transactions;
- the interconnectedness of all transactions made by a citizen in a certain period of time;
- stable relations with sellers, buyers, and other counterparties.
Responsibility for business activities without registration:
Administrative responsibility - a fine of 500r. up to 2 000 rub. (Art.14. Code of Administrative Offenses).
Criminal liability (part 1 of article 171 of the Criminal Code of the Russian Federation) for illegal entrepreneurship: doing business without registration or without a license in cases when such a license is obligatory, if this act caused a major (more than 1.5 million rubles) Article 169 of the Criminal Code of the Russian Federation) damage to citizens, organizations or the state or associated with the extraction of income on a large scale - a fine of up to 300 000 rub. or in the amount of the salary or other income of the convict for a period of up to two years, or compulsory work for up to four hundred and eighty hours, or arrest for up to six months.
The same act (part 2 of article 171 of the Criminal Code of the Russian Federation):
a) committed by an organized group;
b) coupled with the extraction of income on a particularly large scale (6.0 million rubles - note of Article 169 of the Criminal Code of the Russian Federation), -
is punished with a fine in the amount of from one hundred thousand to five hundred thousand rubles, or in the amount of the salary or other income of the convicted person for a period of one to three years, or with forced labor for up to five years, or imprisonment for up to five years with a fine of up to eighty thousand rubles, or in the amount of the salary or other income of the convicted person for a period of up to six months or without it.
How to work with the customer?
The most obvious solution, if you are working alone, is to register as an IP. This entails the obligation to calculate taxes, insurance premiums, record-keeping, reporting. At the same time, you get large customers.
How to register IP or LLC? What documents do the customer need, what to write in them? How to choose a tax system? How to choose a bank? Where and what taxes to pay?
In order to avoid problems with regard to, and you did not waste time on resolving issues that are not in your competence, we recommend contacting specialists. Or to us - to the company - "Accounting Center" , which specializes in the maintenance of smart companies. Or you can choose a specialist yourself by choosing among freelancers on specialized exchanges (for example - NUZHENBUH.RF )
Source: https://habr.com/ru/post/292564/
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