Self-employed 2021 - 2021: the essence of the law and types of activities

List of permitted activities

Officials made sure that the services of the self-employed corresponded to the name of the tax regime.

List of activities in 2021

IT sphere

Administration
Data analysis
Webmaster
Layout and design
Computer wizard
Data processing
Programmer
Technical support
Other

Auto

Car wash
Car service
Car evacuation and towing
Driver
Cargo transportation
Transportation of passengers
Other

Rent

Apartments for rent
Rent a car
Provision of licenses
Rental
Temporary residence service
Storage service
Other

House

Domestic services
Housekeeping
Governess
Delivery
Nanny
Cook
Nurse
Social help
Watchman
Cleaning
Dry cleaning
Other

Animals

Animal vaccination
Grooming
Trainer
Cynology
Animal foster care
Animal care
Other

Health

Nutritionist
Consulting
Speech therapist
Masseur
Psychologist
Trainer, instructor
Other

Information Services

Research
Marketing, advertising
Ritual services
Surveys, collection of opinions
Translator
Other

beauty

Consulting
Cosmetologist
Mani Pedi
Model
Hairdresser
Stylist
Tattoo and piercing
Epilation
Other

Education

Tutor
Trainer
Teacher
Other

Catering

Confectioner
Service
Cook
Other

Cloth

Fashion designer, designer
Sewing
Fabrics, cutting, sewing
Other

Nature

Landscaping
Livestock
Forest, hunting, fishing
Recycling
Reception or delivery of scrap
Agricultural services
Other

Other

Loader
Copywriter
Porter
Security
Writer
Paid toilets
Other

Entertainment

Animator
Artist, singer, musician
Presenter, showman, toastmaster
Guide, tour guide
Other

Repair

Household repairs
Design
Finishing
Repair of household appliances
Renovation of apartments
Restoration
Plumber
Construction
Maintenance
Electrician
Other

Do it yourself

Blacksmith
Metalworking
Design
Manufacturing Services
Joiner, carpenter
Assembly services
Other

Sport

Consulting
Masseur
Trainer, instructor
Other

Trade in self-produced goods

Own production
Other

Finance

Accountant
Accounting
Consulting
Realtor
Insurance services
Courier services
Financial services
Other

Photo, video, print

Publishing services
Operator
Digitization
Printing
Photographer
Artist
Other

Lawyers

Consulting
Tax consultant
Legal services
Other

Other professional services, but only if they do not require hiring of employees.

According to the website nalog.ru

In fact, there is no
complete list of activities for the self-employed . Self-employed people are allowed all types of activities , except for a small list of prohibited ones.
I pay special attention to the last point . Self-employed people, unlike individual entrepreneurs, cannot hire people .
If this condition is met, then the entrepreneur can provide other services for which there is demand.

Checks

Taxes are not charged if the profit was received for the provision of services of the following nature:

tutoring;
housekeeping;
nursing;
babysitting;
cleaning of premises.

In each of the cases that fall under the listed points, self-employed people are not required to issue receipts and, as a result, pay tax contributions.

Check documents can be issued by performers who have official status, live in the experimental region, and have also installed the MN application. To issue them, you just need to enter the initial payment data into the program, and then it will generate everything on its own.

List of prohibited activities

In addition to the tasks that require employees, the state has introduced a number of targeted prohibitions. Here is their list:

Resale of goods and property rights;
Trade in excisable products, such as gasoline or alcohol;
Extraction and sale of minerals;
Activities based on a contract of agency, commission, agency agreement, carried out with another entrepreneur in his interests.

For all of the above, you must choose a different taxation system.

Advantages of the patent system

Let's consider the advantages of obtaining a patent for self-employed citizens:

Legalization of activities on preferential terms.
Minimum tax amount.
Status almost identical to individual entrepreneur.

Advantages of the patent system for the state:

Bringing people who work illegally out of the shadows.
Replenishment of the state budget and funds.
Reducing the number of persons receiving unemployment benefits.

It must be said that the new regulations caused discontent in society. In fact, self-employed citizens receive very few benefits. They do not gain any special advantages from legalizing their activities, however, with the receipt of a patent, the need to pay taxes arises. People who already receive a minimum income will have to spend a lot of money on various contributions.

Annual Income Limits

The Federal Tax Service introduced a revenue ceiling of 2.4 million rubles. in year. If an entrepreneur exceeds it, he is forced to change the regime. Why? Because in this way the government pushes successful businessmen to increase the size of their business.

The economy needs growing companies. A person goes from self-employed to individual entrepreneur and creates jobs for people. The population has money and they begin to spend it. Citizens and businesses also buy products from startups.

You can stay in this mode. No one and nothing prevents you from keeping your earnings below 2.4 million rubles. in year. However, it will be useful to keep up to date with what is happening, because it is possible that the government will lower or increase this level in the future.

Documents for registration of self-employment

You do not have to collect a huge number of certificates and papers. It is enough to provide:

passport of a citizen of the Russian Federation;
original and copy of an extract from the Unified State Register confirming that the person does not have an open individual entrepreneur;
completed application.

In rare cases, you may need a TIN - taxpayer identification number.

Do you want to implement “Store 15”? Get all the necessary information from a specialist.

Thank you!

Thank you, your application has been accepted.

How to register as self-employed

To start paying taxes as a self-employed person, you need to register with the Federal Tax Service. There are 5 ways.

Through the free My Tax .
On the Federal Tax Service website through the taxpayer’s personal account .
Using your personal account on the government services website.
With the help of authorized banks. Their list is at the link .
Come in person to your local Federal Tax Service office.

You can become self-employed without leaving home. I prefer to do everything online to avoid standing in lines. In general, I know from experience that service at the tax office is not the fastest and sometimes my mood drops due to rudeness.

Video: Opening a self-employed business in 20 minutes. My Tax app

How to stop being self-employed

Popular wisdom says: “Opening a business is easier than closing it.” This partially applies to the self-employed.

You can close in 2 ways:

Exceed the revenue ceiling of 2.4 million rubles. in year;
Stop using this regime yourself.

To implement the second scenario, the “My Tax” application is best suited. There you need to go to your profile and at the bottom click the “ Deregister NAP ” button.

But: in order to close, an entrepreneur must not have outstanding obligations to the tax authorities .

Removal from the register

De-registration as a tax payer is allowed in two cases:

When a citizen no longer wants to use this special mode;
If a person is included in the list of those who are not eligible to use the tax for self-employed people. Those. any of the mandatory criteria is violated. In this situation, the tax authority removes the citizen from the register unilaterally without submitting any application, and notifies him through the “My Tax” application.

Attention! If a citizen decides to no longer use the self-employed regime, he must send an application to the tax authority. The day of deregistration will be considered the day on which this application was sent. In addition, the fact of deregistration will be notified using a mobile application - this will happen no later than the day following the day the application is sent to the authority.

Place of work of the self-employed

A self-employed person can work:

Houses;
trips;
in the office.

Let's consider each option in more detail.

An example of working from home is freelancing. You must have a computer and the Internet. Most often, web programmers or copywriters, bloggers or YouTubers sit at home. They don't need to go out anywhere.

Field work means visiting the places where services will be provided. Such activities include, for example, tutoring or fixing a bathroom. If it is possible to conduct business online (as is the case with tutoring), then it is better to do this, because this will eliminate travel costs.

Working in an office is the rarest and most expensive option, but not because evil bosses constantly burden you with tasks, but because supervisors and self-employed people are still learning to interact in the context of the established order. For example, it turned out that legal entities and individual entrepreneurs do not need to make insurance contributions and pay personal income tax to state funds for the self-employed. And entrepreneurs, in order to receive payment, need to write a check with details.

Paying taxes for self-employed people

Self-employed people pay taxes differently than individual entrepreneurs or legal entities. There are 2 rates in total: 4% if the income was received from individuals, and 6% if the income was received from individual entrepreneurs and legal entities. These rates will be valid for 10 years. The Federal Tax Service promises not to change them.

How is income recorded and tax calculated?

It’s simple: you just need to enter the amount of income and its source in the “My Tax” application. Then the system will do everything itself. Data on paid taxes is stored for 1 month.

No declarations or accounting.

I would not deceive the Federal Tax Service. If a self-employed person has made a transaction with an individual entrepreneur, then it should be entered in the application accordingly. The tax office will still track the payment, find how it was recorded and issue a fine. I’m not scaring, it’s real: once a foreign journalist interviewed the former head of the Federal Tax Service M. Mishustin, who showed the reporter where this guest made his last purchases in Russia and for what amount.

The IRS knows more about us than we think.

Video: How self-employed people pay taxes. Professional income tax

Results

Summarizing all of the above, let us mention that registration under this regime is rather of a notification nature. You can do this by contacting the Federal Tax Service or downloading the MN mobile application. The latter option is more convenient and functional, helps save time, but is only suitable for those who have a verified account on the State Services portal.

Now you know how a citizen can register with the tax office and obtain the status of a self-employed person. We hope that the information discussed was useful to you and helped you find the answer to your question.

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Fines for self-employed

Big Brother sees all transactions. And that's good for regulation. The law states: a self-employed person who conceals information about income will be fined 20% of the amount of the violation the first time and 100% the second time.

What payments does professional income tax replace?

Self-employed people and individual entrepreneurs do not pay personal income tax on income on which professional income tax was paid. In addition, individual entrepreneurs do not pay value added tax, excluding VAT when importing goods, and do not pay fixed fees.

Tax deductions

There is a tax deduction for the self-employed. It is equal to 1% of income received from individuals and 2% from individual entrepreneurs and enterprises. The scheme is valid until the amount of all deductions reaches RUB 10,000.

Let’s assume that I provided services to individuals for a month and earned 50,000 rubles. Then instead of 4% tax I will pay 3%. In monetary terms, this means that I will pay not 2000 rubles, but 1500 rubles. The deduction amount is thus 500 rubles. I have 9,500 rubles left in stock.

Another month has passed. Again the same revenue, tax interest and deduction. I have 9,000 rubles left in stock. Until the value of the stock is exhausted, I can make a deduction.

A tax deduction for the self-employed is essentially an advance of 10,000 that the state gives to an entrepreneur.

In my example, I interacted only with individuals, but the same is true for legal entities and individual entrepreneurs. I can make deductions for both, but they spend the same advance, that is, a total of 10,000 rubles. If I deduct both revenue from individuals and revenue from individual entrepreneurs and enterprises, then my supply will dry up faster.

I strongly recommend making deductions, because 10,000 rubles. They don’t lie on the road.

Minuses

This mode has 2 disadvantages.

Pension period is not calculated. It is not mandatory, but a self-employed person can voluntarily make contributions to the Pension Fund of the Russian Federation. In 2021, the contribution amount was 32,448 rubles.
You cannot make contributions to the Social Insurance Fund and receive benefits from it. However, a self-employed person can still receive free medical care, like any citizen of the Russian Federation.

I pay special attention to retirement experience. If you do not voluntarily pay contributions to the Pension Fund, then in the future the state will not return anything and the self-employed will have to be content with the minimum pension.

Video: Self-employed - Changes in 2021. Regions, pensions, restrictions

Self-employed in 2021

This year, only the regions in which this regime is now in force have changed. In the future, the Ministry of Finance of the Russian Federation plans to extend this practice throughout the country.

In fact, there are no restrictions now. When registering, each self-employed individual indicates in which region he intends to operate. For example, a blogger or author of a YouTube channel from a distant province may indicate Moscow as his place of activity, although in fact his field of activity is the whole world.

FAQ

If a self-employed person also works and the total income exceeds 2.4 million per year, what then?

The 2.4 million per year limit only includes income earned as self-employed. Income from work is accounted for separately and taxes are paid by the employer.

The limit of 2.4 million rubles per year is 200 thousand per month. If a self-employed person received 300 thousand per month, and paid 100 thousand to the individual entrepreneur, then how to calculate the tax?

There is no limit of 200 thousand per month - only 2.4 million rubles. in year. A self-employed person can receive at least 2.4 million rubles per month, but nothing in the remaining 11 months of the calendar year.

Only revenue is used to calculate tax. To take into account expenses, you need to become an individual entrepreneur with a tax rate of 15% of profits.

Can a self-employed person open an auto parts store or car wash?

The store is definitely not allowed. It is prohibited to resell any goods, especially excisable ones. For this you need an IP.

You can do a car wash if there are no hired workers (you do everything yourself).

Can a self-employed person open an online store and what to do with checks for clients?

It depends on the goods you will sell. Definitely cannot be resold. And sell goods of your own production - handicrafts, honey, forged products, etc. - Can.

There is no need to buy a cash register - a receipt can be generated in the My Tax mobile application.

I work from home (nail service). Maternity leave is over. Can I become self-employed?

Yes, if you only provide services, but do not resell related goods and if you do not have employees.

I am a home-based confectioner, selling my own products. Should you become self-employed?

Yes, if your activity is not subject to mandatory licensing.

Can a dentist register as self-employed? And in general, is it possible to provide other medical services? services (for example massage) for the self-employed?

The self-employed are not allowed to engage in activities that require licensing.

I do dropshipping, can I become self-employed? After all, I don't buy the products I sell.

Income in dropshipping is formed as the difference between the sale price and the purchase price. This is trade, and trade for the self-employed is prohibited.

I'm a copywriter. There are not always orders. Having become self-employed, how to pay tax when there are no orders?

Self-employed people pay tax on their earnings. No revenue - no tax.

I want to buy equipment for the production of foam concrete for pouring floors and monolithic walls of country houses. I purchase materials at retail. Become self-employed or individual entrepreneur?

First, calculate what is more profitable - paying 4% on revenue or 15% on profit. In the first case, it is easier to become self-employed. The second will require an individual entrepreneur with a USP of 15%.

Conclusion

The great economist John Keynes once said, “The only intellectual pursuit that always pays is tax evasion.” The scientist lived in the first half of the twentieth century, and then tax authorities did not yet have such powerful surveillance systems as they now have in developed countries and Russia.

Self-employed is truly the simplest and lowest-cost tax regime. After all, there is no list of types of activities, which means that everything that is not prohibited by law is permitted.

The government promises not to change anything. If it keeps its word, then this mode is the best solution for aspiring entrepreneurs who have chosen the appropriate activity.