Individual entrepreneur or self-employment, and is it possible to combine them?
Posted: Wed Jan 29, 2025 6:42 am
Lately, there has been a lot of talk about self-employment as a more convenient and understandable alternative to individual entrepreneurship. From 2023, self-employed people will be able to go on sick leave and receive payments under the voluntary insurance program. For an annual contribution of 15,000 rubles, workers will be able to receive payments on a card during sick leave. This is an additional reason why self-employment is becoming even more attractive.
Megaplan decided to figure out what limitations the two forms of employment have, why, despite its advantages, self-employment is not suitable for everyone, and whether it is possible to be an individual entrepreneur and self-employed at the same time.
Self-employment: opportunities and limitations
Doing business without registration is illegal. To bring illegal entrepreneurs out of the uganda whatsapp list shadows, a tax on professional income (NPI) was invented, and its payers began to be called self-employed. A special tax regime has been in effect since 2019; as of September 2022, more than 5.6 million self-employed people work in Russia. Most of them are registered in Moscow and the Moscow Region, St. Petersburg, Krasnodar Krai, and the Republic of Tatarstan.
Self-employment is a choice not only for those starting their professional career. According to the Federal Tax Service, the average age of the self-employed is 35 years. The youngest payer of the professional tax is only 14 years old, and the oldest is 94 years old. Most often, the self-employed are engaged in transportation, independent production and delivery of goods, rent out apartments, make repairs and offer marketing services. The Federal Tax Service considers IT specialists, financiers, lawyers, consultants, designers and builders to be the highest paid specialists among the self-employed.
Self-employment has the following advantages:
it is easy to register through the mobile application “My Tax”, “Gosuslugi”, the FTS website or authorized banks;
favorable tax rates: 4% when working with individuals and 6% when working with legal entities and individual entrepreneurs;
tax deduction in the amount of 10 thousand rubles, the bonus is spent automatically;
there is no need to report to the tax authorities, the Federal Tax Service automatically calculates the amount of tax that needs to be paid;
by default, you do not need to pay contributions to the Pension Fund, so the insurance pension is not formed. However, a specialist can pay insurance contributions voluntarily: see your length of service and individual pension coefficient (IPC);
an online cash register is not required (unless you are a courier delivering goods for which payment is received by other people).
However, the NPF regime also has limitations:
you can earn no more than 2.4 million rubles per year. On average, this is no more than 200 thousand rubles per month. If a professional earns more than this limit, he will lose his self-employed status;
it is not allowed to hire employees (the self-employed person provides services independently);
It is prohibited to engage in certain types of activities, for example, reselling other people's goods, selling alcohol, cigarettes and other goods with mandatory labeling ; providing medical services or transportation services, as well as other services subject to mandatory licensing .
You can become self-employed from the age of 16. To obtain this status earlier, you will need to be recognized as legally competent or have your parents (guardians) consent.
Megaplan decided to figure out what limitations the two forms of employment have, why, despite its advantages, self-employment is not suitable for everyone, and whether it is possible to be an individual entrepreneur and self-employed at the same time.
Self-employment: opportunities and limitations
Doing business without registration is illegal. To bring illegal entrepreneurs out of the uganda whatsapp list shadows, a tax on professional income (NPI) was invented, and its payers began to be called self-employed. A special tax regime has been in effect since 2019; as of September 2022, more than 5.6 million self-employed people work in Russia. Most of them are registered in Moscow and the Moscow Region, St. Petersburg, Krasnodar Krai, and the Republic of Tatarstan.
Self-employment is a choice not only for those starting their professional career. According to the Federal Tax Service, the average age of the self-employed is 35 years. The youngest payer of the professional tax is only 14 years old, and the oldest is 94 years old. Most often, the self-employed are engaged in transportation, independent production and delivery of goods, rent out apartments, make repairs and offer marketing services. The Federal Tax Service considers IT specialists, financiers, lawyers, consultants, designers and builders to be the highest paid specialists among the self-employed.
Self-employment has the following advantages:
it is easy to register through the mobile application “My Tax”, “Gosuslugi”, the FTS website or authorized banks;
favorable tax rates: 4% when working with individuals and 6% when working with legal entities and individual entrepreneurs;
tax deduction in the amount of 10 thousand rubles, the bonus is spent automatically;
there is no need to report to the tax authorities, the Federal Tax Service automatically calculates the amount of tax that needs to be paid;
by default, you do not need to pay contributions to the Pension Fund, so the insurance pension is not formed. However, a specialist can pay insurance contributions voluntarily: see your length of service and individual pension coefficient (IPC);
an online cash register is not required (unless you are a courier delivering goods for which payment is received by other people).
However, the NPF regime also has limitations:
you can earn no more than 2.4 million rubles per year. On average, this is no more than 200 thousand rubles per month. If a professional earns more than this limit, he will lose his self-employed status;
it is not allowed to hire employees (the self-employed person provides services independently);
It is prohibited to engage in certain types of activities, for example, reselling other people's goods, selling alcohol, cigarettes and other goods with mandatory labeling ; providing medical services or transportation services, as well as other services subject to mandatory licensing .
You can become self-employed from the age of 16. To obtain this status earlier, you will need to be recognized as legally competent or have your parents (guardians) consent.