Certificate of employment from an individual entrepreneur - sample filling (2021)

To obtain a bank loan, register with an employment center, assign various benefits, and in some other cases, a citizen must confirm his income. If he works in a company, he can get a certificate from the accounting department. But for an individual entrepreneur this is a little more difficult. Let's figure out how an individual entrepreneur's income certificate is issued and when it is needed. We will also consider in detail what documents it is replaced with.

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Certificate of employment from the individual entrepreneur at the place of request

In accordance with Art. 62 of the Labor Code of the Russian Federation, upon a written application from an employee, the employer is obliged, no later than three working days from the date of filing this application, to issue to the employee:

• work book for the purpose of his compulsory social insurance (security);
• copies of documents related to work (copies of orders for hiring, orders for transfers to another job, orders for dismissal from work; extracts from the work book; salary certificates, accrued and actually paid insurance contributions for compulsory pension insurance, period of work for a given employer, etc.).

Copies of work-related documents must be properly certified and provided to the employee free of charge.

An employee may need a certificate of employment from an individual entrepreneur to obtain a visa, to apply for benefits from social security authorities, etc.

The form of the certificate is not defined by law, but it must reflect:

• information about individual entrepreneur registration information;
• certificate number, date of issue;
• surname, name, patronymic of the employee;
• start date of work for an individual entrepreneur;
• the employee's position;
• place of presentation of the certificate (or the phrase “At the place of request”);
• the amount of wages for a certain period (if necessary);
• last name, first name, patronymic of the individual entrepreneur, signature and seal (if available).

When generating a certificate, it is advisable to check with the organization where the certificate should be submitted about the set of information necessary for informing.

Results

Certificates of employment on behalf of individual entrepreneurs are filled out in the same way as those issued by employing companies. We provided details and a sample in our article.

To find out the rules for filling out a certificate of employment from companies, we recommend that you read our article “Certificate of Employment - form and sample of completion .

Sources: Labor Code of the Russian Federation

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Sample certificate of employment from an individual entrepreneur

Individual entrepreneur Petrov Petr Petrovich

INN 12456789012

Address: 123456, Moscow, st. Moskovskaya, 987, tel. (495)1234567

Ref. No. 1-c dated May 25, 2021

REFERENCE

Issued to Ivan Ivanovich Ivanov in that he actually works for the individual entrepreneur Petrov Petrovich from 02/01/2021 to the present as a tower crane operator.

The monthly salary of Petrov P.P. is 21,000 rubles (twenty-one thousand rubles 00 kopecks).

The certificate is provided for presentation at the place of request.

IP Petrov P.P. Petrov

Form

There is no form approved by GOST or another similar organization. Therefore, free form is acceptable for writing a certificate .

Depending on the type of place of claim, the content of the document will differ slightly, but there will not be a significant difference.

Forms on which you can write a certificate are widely available on the Internet.

You can take a ready-made one, or you can type the same thing yourself on your work or home computer and print it out.

Certificate of employment for individual entrepreneurs at the place of requirement

In some cases, the individual entrepreneur himself also requires a certificate from his place of employment. In this case, you need to write it out yourself.

The certificate of employment for an individual entrepreneur must also reflect:

• information about individual entrepreneur registration information;
• certificate number, date of issue;
• last name, first name, patronymic of the individual entrepreneur;
• work start date;
• place of presentation of the certificate (or the phrase “At the place of request”);
• the amount of wages for a certain period (if necessary);
• last name, first name, patronymic of the individual entrepreneur, signature and seal (if available).

Sample:

Individual entrepreneur Petrov Petr Petrovich

INN 12456789012

Address: 123456, Moscow, st. Moskovskaya, 987, tel. (495)1234567

Ref. No. 1-c dated May 25, 2021

REFERENCE

Issued to Petrov Petrovich that he is indeed an individual entrepreneur from 02/01/2021 to the present.

The amount of monthly income of Petrov P.P. is 21,000 rubles (twenty-one thousand rubles 00 kopecks).

The certificate is provided for presentation at the place of request.

IP Petrov P.P. Petrov

A tax return is usually required to verify income. It should be noted that the tax return does not reflect the income of individual entrepreneurs who use UTII and PSN.

How long is it valid

Normative legal acts do not stipulate the validity period of the document in question. But there is a widespread practice of assessing the reliability and legitimacy of a document by the period from the moment of its issuance.

Is it necessary to submit 3-NDFL for individual entrepreneurs on UTII and how to do it correctly

As a rule, a certificate is perceived as a reliable document if more than a month has passed since its issuance. This will help to avoid unnecessary problems when preparing related legal acts.

Ideally, you should ask the institution that requires this document about its deadline requirements.

Important! Technically, the validity period of a certificate of employment for an individual entrepreneur has an unlimited validity period, so you can always insist on accepting the document in the form in which it is available

Certificate 2-NDFL from individual entrepreneur

Certificate 2-NDFL is a document containing the following information:

• source of income;
• salary amount;
• volume of taxes withheld.

This information is provided in relation to the following categories of citizens:

• workers;
• contractors;
• citizens receiving dividends.

The employer or tax agent is required to issue personal 2-NDFL certificates.

From 01/01/2021, in accordance with the Order of the Federal Tax Service of October 2, 2021 No. ММВ-7-11/ [email protected] the following were approved:

• form of information on the income of individuals and amounts of personal income tax “Certificate of income and amounts of tax of an individual” (form 2-NDFL);
• the procedure for filling out the form for information on the income of individuals and amounts of personal income tax “Certificate of income and amounts of tax of an individual” (form 2-NDFL);
• format for presenting information on the income of individuals and amounts of personal income tax “Certificate of income and amounts of tax of an individual” (form 2-NDFL) in electronic form;
• the procedure for submitting to the tax authorities information on the income of individuals and the amount of personal income tax and notification of the impossibility of withholding tax, the amount of income from which tax was not withheld, and the amount of unwithheld personal income tax;
• form of a certificate of income received by individuals and withheld amounts of personal income tax “Certificate of income and amounts of tax of an individual.”

Why might such a document be needed?

Certificate of employment for an individual entrepreneur for a visa - sample design

According to the legislation of the Russian Federation, a certificate from an individual entrepreneur is required in the following cases:

• when preparing a loan application. Thus, banking and other financial institutions are able to assess the solvency of a person and determine the corresponding risks;
• in case of pregnancy or temporary disability, such certificates are necessary for the hospital to correctly calculate social benefits based on the income of both the current employer and the previous one;
• when requesting from the Social Insurance Fund for childcare payments for children under one and a half years old, you must confirm your income using a certificate from the individual entrepreneur’s work;
• When applying for a Schengen visa, an assessment of the applicant’s financial level is necessary, which the document in question fully copes with.

This is not an exhaustive list of cases when a certificate of income from an individual entrepreneur may be useful to an employee. Registration of legal acts (adoption, guardianship, financial transactions) requires payment guarantees. In all these cases, the paper in question is simply irreplaceable.

Responsibility of the employer for refusal to provide certificates

Failure by the employer to provide certificates upon a written application from the employee is a violation of labor legislation and entails administrative sanctions (Article 5.27 of the Code of Administrative Offenses of the Russian Federation):

If the applying citizen is not a current employee of the enterprise - in relation to this case, Art. 5.27 of the Code of Administrative Offenses of the Russian Federation is not in force, but Art. 5.39 Code of Administrative Offenses of the Russian Federation. According to Art. 5.39 of the Code of Administrative Offenses of the Russian Federation, an unlawful refusal to provide a citizen with information, the provision of which is provided for by federal laws, untimely provision of it, or provision of knowingly false information shall entail the imposition of an administrative fine on officials in the amount of five thousand to ten thousand rubles.

From your own point of view

In our opinion, combining individual entrepreneurial activity with the main job is a very troublesome prospect, but one that provides good opportunities for a person. Here's what we can say about the benefits:

1. The opportunity to conduct independent business activities will allow a person to “grow” to some extent as a professional and strengthen his business qualities;
2. Successful entrepreneurial activity, one way or another, implies making a profit, and it’s good if the “net” share is satisfactory;
3. His own, even small, business will allow a subordinate employee to feel like he is in the role of a director, which will allow him to come several steps closer to understanding his leadership in some situations;
4. Don’t forget about the experience of hiring staff, which will be useful in the future at least at the everyday level (the ability to understand people);
5. The realization that your income depends on your efforts is worth a lot.

Are these arguments in favor of combination sufficient? It is difficult to answer this question without examining the negative aspects of the question:

1. Entrepreneurial activity, especially at an early stage, will take enormous time, financial and physical costs - where to get the resources?
2. Not everyone is able to combine their main job with their business. In the worst case, neither one nor the other will simply work;
3. If the business “does not work” after one or more unsuccessful attempts, you will have to suffer certain financial losses. Here we remember about stability at the main place of work;
4. As a consequence, from point “3” - the hassle of closing the individual entrepreneur;
5. Someone has to do the bookkeeping. If you can handle it on your own, great, however, you will have to visit the Federal Tax Service and the Pension Fund office periodically. Will this be convenient for you?

Comparing the pros and cons we have given, we dare to express our subjective judgment that it is still worth trying to open an individual entrepreneur and start working “for yourself”, provided that acceptable conditions are met (personal life, time, money and health). Otherwise, all your endeavors may fail and then you will have to “drink this cup to the bottom.”

Questions and answers

1. We received a letter where a former employee asks to provide him with a salary certificate for the period when he worked for us. He quit 3 months ago. Should we provide him with this certificate?

Answer: The legislation does not stipulate the fact that certificates should be issued only to working employees. If an application is received, you must provide the former employee with the necessary document within 3 days.

1. The husband of an employee who is on maternity leave contacted us with an application for a certificate from her place of work. The application was not written by the employee, but by the husband himself, and he did not provide us with a power of attorney. Should we issue him the necessary certificate?

Answer: No, you do not have to issue a certificate to your spouse, because Information about an employee can only be provided to the employee himself. You can issue a certificate to the employee’s spouse, but only if you have a power of attorney drawn up in free form. There is no need to certify the power of attorney, but when issuing the document, it is necessary to verify the identity of the spouse by checking the passport.

Who should issue it?

As mentioned above, the certificate is issued and signed by the entrepreneur himself. His signature is enough to give this document legal force and use it for your needs.

The same is true for situations in which the individual entrepreneur himself needs to obtain a certificate. He has every legal right to write it out to himself.

Navigating the rules of the law makes life easier in many areas of life. By following these recommendations for obtaining a certificate of employment from an individual entrepreneur, you can easily and carefree obtain it and verify its authenticity.

Document for Social Security

The government gives a list of various benefits for people. The set of benefits is varied and depends on the level of earnings of an individual; a document is intended as proof.

The Residents' Community Assistance Council is requesting data on a businessman's earnings for the past 3 months. The certificate authorizes the withholding of income tax. The average income for the month, the average daily income is calculated, then any month is indicated, the final total. The original of an important document encourages notes on bonus payments, travel compensation, and additional payments for overtime. Any employee at the basis of the position who is employed by an individual businessman, as well as the entrepreneur himself, can take such reference information. If he works part-time in another company, he will need certificates from two areas.

Types of privileges:

1. Kindergarten fees are reimbursed.
2. a privileged route in municipal transport is provided;
3. public support (pharmaceuticals, food, clothing);
4. public payments are paid according to an incentive scheme;
5. favorable lending conditions;
6. agricultural zones are issued;
7. child benefits paid every month.

Profits of a businessman with UTII

Individual entrepreneurs operating on PSN do not declare profits. When working in UTII, there is no real income; the tax return shows the taxable basis of the businessman’s work. The real profit will be different.

Confirmation of earnings in the declaration is not considered fair. Profitability is justified by papers that reflect the individual entrepreneur’s home procedures. Information is submitted quarterly.

With the ascribed concept, there are no normative books. The Capital Department makes it possible to prove the profitability of cash documents, and directly with income-generating orders calculated by payrolls. Based on the basic documentation from the above, an income statement is drawn up for individual entrepreneurs for social security, banks and other authorities.

Basic Concepts

An employment contract (hereinafter referred to as TD) is an agreement between the employer and the employee, confirming that the parties have entered into relations between themselves regulated by the Labor Code (Section 3 of Part III).

Types of agreements that a sole proprietor can enter into

Entrepreneurs can enter into any types of contracts, provided that they do not contradict the Civil Code of the Russian Federation. An individual entrepreneur can legally formalize contractual relations with:

• an individual;
• individual entrepreneur;
• legal entity.

Agreements can be:

• property (relating to the purchase and sale of goods, rental of premises, supply of equipment);
• for the provision of services (transportation, storage, consumer services);
• contract (for construction and design work, scientific research, fulfillment of any orders);
• labor (for formalizing relations with employees).

The employment contract is signed individually with each employee. Simultaneous signing with several employees is not allowed.

If a civil contract contains signs of an employment relationship, it is recognized as such, regardless of its original name.

Labor relations presuppose:

1. the identity of the performer is clearly defined;
2. schedule and availability of work place;
3. obedience to internal regulations and orders of the manager;
4. payment does not depend on the volume of work, and remuneration is paid according to the schedule.

Termination

The dismissal of an employee is always accompanied by termination of the contract, but the employment relationship can be terminated in other cases. The termination agreement is signed when:

• both parties came to a decision to terminate interaction on the terms specified in the document;
• the employer unilaterally decided to dismiss the employee;
• the employee decided to leave of his own free will;
• working conditions, work rules have changed, the employee is transferred to another position or place of work;
• termination occurs for reasons beyond the control of the parties.

It is necessary to recall that you can employ not only full-time employees, but also freelancers, seasonal and temporary (substitute) workers, as well as people working part-time.

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Difference in personal income tax

Another interesting aspect of the issue is the size of personal income tax. In addition to the benefits for the employer, an employee who is registered in the Register as an individual entrepreneur must pay income tax of 6%, rather than the 13% calculated for “ordinary” individuals. However, there is an important note: this rule will apply if the individual entrepreneur applies the simplified tax system of 6%. It is worth noting that this is the most popular tax regime among entrepreneurs, as it is very profitable.

Registration with the Pension Fund and Tax Inspectorate

After the first employee is hired, an individual entrepreneur must register with state funds. To do this, you should prepare packages of documents.

Documents required for submission to the FSS:

1. Statement.
2. Certificate of registration as an individual entrepreneur.
3. TIN.
4. An employment contract concluded with the first employee.
5. A copy of his work record.

List for registration with the Pension Fund:

1. Statement.
2. Passport and TIN.
3. Certificate of registration of individual entrepreneur.
4. Insurance certificate issued by the Pension Fund of Russia.
5. A copy of the employment contract concluded with the first employee of the company.
6. A copy of the entry made in the employee’s work book.

In case of late registration, the entrepreneur is subject to penalties:

1. if the delay is less than 90 days, up to 5 thousand rubles;
2. if overdue for more than 90 days, 10 thousand rubles.

How to confirm income on PSN

Entrepreneurs working on the patent system, as well as on imputation, may not receive the same income as expected. So which one should be confirmed for various authorities - the real one or the one that was supposed?

Entrepreneurs on PSN have two documents to record and confirm income receipts:

• a patent that states the possible amount of income;
• an income book that reflects actual receipts.

To confirm the real income of an individual entrepreneur on the PSN, the above-mentioned book should be bound, its pages numbered, and preferably certified with the seal of the individual entrepreneur. Next, one copy of the book must be transferred to the tax office, then it will put its stamp on it, which will be a legal confirmation of the income of the entrepreneur on the patent.

Confirmation of income of an individual entrepreneur: when necessary

There are plenty of situations when an individual entrepreneur is obliged to provide information about his income. These may be the following cases:

• An individual entrepreneur applies for a loan from a bank;
• An individual entrepreneur needs to receive an allowance, subsidy, benefit, etc.;
• in some cases when traveling abroad.

Moreover, if people who work for hire can apply for a certificate confirming their income to their employer, where the issue is resolved quickly and competently, then individual entrepreneurs in this case have a problem - quite often entrepreneurs do not know how to correctly confirm their level of income for all kinds of authorities

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What income will need to be verified?

Depending on the chosen taxation system, slightly different funds are legally recognized as income. If necessary, you need to confirm various forms of income:

• actual - to entrepreneurs working on the general taxation system, as well as the simplified taxation system and the unified agricultural tax (Chapter 23 of the Tax Code of the Russian Federation, clause 1 and clause 2 of Article 248 of the Tax Code of the Russian Federation);
• imputed - individual entrepreneur working on UTII (Article 346.29 of the Tax Code of the Russian Federation);
• possible – for patent entrepreneurs (Article 346.48 of the Tax Code of the Russian Federation).

NOTE! If an individual entrepreneur combines his taxation system with UTII or PSN, that is, combines forms of income, then the imputed or possible income will be included in the total actual amount.

Each type of income has its own characteristics in reflection and documentary evidence.

What is the procedure for assessing personal income tax on the income of an individual entrepreneur when renting out premises ?

Profits of individual entrepreneurs under the simplified tax system and special tax system

Filling out the declaration 3 of the personal income tax, which works in the simplified tax system or the special tax system, the declaration is capable of proving the income figures. The list in 2 copies is certified and enclosed in place of certificates by an authorized representative from the tax service. Using a simple concept, year-over-year profitability is demonstrated. They may require profits from 3 to 6 months; in this case, an application will not be required.

Earnings data is taken from earnings and spending ledgers. A businessman calculates foreign currency cash on his own to establish income. Such books are kept by merchants operating on a simplified or patent basis; the registration journal is confirmed by law.

When necessary, profit is confirmed by basic information from the documentation:

• bank statements showing the movement of foreign currency money;
• incoming profitable orders;
• concluded agreements.