What self-employed people can count on: new opportunities in 2021

In the previous publication about the self-employed, we found out who they are, what they can do, and how to register in this status. In this article we will figure out what tax should be paid by those who independently receive income without registering an individual entrepreneur.

Who can switch to a special tax regime

This can be done by individuals and individual entrepreneurs who operate in Russia. Also, some foreign citizens have the right to become self-employed, namely citizens of Belarus, Armenia, Kazakhstan and Kyrgyzstan. They can apply the tax regime under the same conditions as Russian citizens.

By choosing a special regime for the self-employed, you can engage in those types of activities, income from which is subject to professional income tax, but without the need to register as an individual entrepreneur.

These activities include:

• provision of cosmetic services at home;
• photo and video shooting to order;
• sales of own-produced products;
• holding events and holidays;
• legal advice and accounting;
• remote work through electronic platforms;
• renting out an apartment daily or long term;
• passenger and cargo transportation services;
• construction work and renovation of premises.

Who can become self-employed in 2021

Any citizen of Russia and other countries of the Eurasian Economic Union (Belarus, Armenia, Kazakhstan, Kyrgyzstan) has this right. The main thing is that he receives professional income in the region participating in the experiment on paying NAP (from July 2021 - in any subject of the Russian Federation).

ATTENTION. A person who plans to pay tax on professional income does not have to register as an individual entrepreneur. But if you already have the status of an individual entrepreneur or want to acquire it, then the status of an individual entrepreneur will not become an obstacle to paying NAP.

Fill out documents for registering an individual entrepreneur in a special service

There is a limit on the amount of professional income. If its value since the beginning of the current calendar year has exceeded 2.4 million rubles, the special regime cannot be applied to the self-employed. We'll have to wait until next year when the countdown starts from scratch.

Can a self-employed person be an employee? Yes, he has the right to combine his business and work under an employment contract. He will receive professional income from entrepreneurial activity, and salary from hired work.

What restrictions apply to the use of the special regime?

Self-employed people should not have an employer or employees. This category includes citizens who receive income from their personal work activities.

The maximum income should not exceed 2.4 million rubles. per year, that is, 200,000 rubles. per month, if you distribute this limit by month (although the amount of income per month can vary up or down, the main thing is that the total amount for the year does not exceed 2.4 million rubles).

Those who sell excisable goods, such as alcohol or gasoline, cannot take advantage of the special regime. It also cannot be used:

• to persons engaged in the resale of goods, property rights, with the exception of the sale of property used by them for personal, household and (or) other similar needs;
• persons engaged in the extraction and (or) sale of mineral resources;
• persons who have employees with whom they have an employment relationship;
• persons carrying out business activities in the interests of another person on the basis of agency agreements, commission agreements or agency agreements, with the exception of persons providing services for the delivery of goods and acceptance (transfer) of payments for the specified goods (works, services) in the interests of other persons;
• persons applying other taxation regimes provided for in Part 1 of the Tax Code of the Russian Federation, or carrying out business activities, income from which is subject to personal income tax, with the exception of cases of application of other taxation regimes and calculation of personal income tax on income from business activities before the transition to the specified special tax regime.

Pros and cons of self-employment

Pros:

• low tax rate;
• simple, convenient and free registration;
• no need to purchase a cash register;
• there is no need to pay insurance premiums;
• There is no need to keep records and submit reports.

Minuses:

• You cannot hire employees;
• The period when a citizen pays NAP is generally not counted towards the insurance period. And only if a person voluntarily makes pension contributions, the time of “self-employment” is included in the length of service when assigning a pension;
• expenses do not reduce the taxable base;
• This regime is allowed to be applied as long as revenue from the beginning of the year does not exceed 2.4 million rubles:
• You can become self-employed in 2021 only in 23 regions.

Keep records and submit all individual entrepreneur reports via the Internet

What is recognized as the place of business of a self-employed person?

This is the location of the taxpayer when carrying out activities. An individual notifies the tax office of the place of business when switching to the use of a special regime.

What rules apply in this case:

• if a self-employed person operates in the territories of several constituent entities of the Russian Federation, then he has the right to independently choose the subject in whose territory he conducts activities;
• the place of business can be changed only once per calendar year;
• if a self-employed person ceases to operate on the territory of the selected entity, then for the purposes of applying the special regime, he selects another entity included in the experiment, on the territory of which he operates, no later than the end of the month following the month of such termination;
• when changing the place of business, an individual is considered to be operating in the territory of another entity starting from the month in which he chose this entity.

Experimental regions

Since January 2021, an experiment has been launched in four regions of the Russian Federation introducing tax obligations for self-employed citizens. Previously, there was simply no law regulating the activities of freelancers, as well as a separate taxation system for the self-employed. The only responsibility of such citizens was to notify the tax service of their status and activities.

Important! In the last two years, so-called “vacations” were in effect; no tax was collected from self-employed citizens of the Russian Federation.

Before applying for registration, you should find out in which regions there will be a tax for self-employed people. The experimental rules so far apply only to the capital and the Moscow region, as well as the Kaluga region and Tatarstan. If testing of the updated approaches is successful, they will be extended to the rest of the country. In other regions, illegal self-employment without paying taxes still entails liability.

What taxes are self-employed people exempt from?

• Individual: from personal income tax, in relation to income that is subject to taxation on professional income tax;
• Individual entrepreneurs applying a special tax regime: from personal income tax on income that is subject to tax on professional income, from VAT (exception: VAT payable when importing goods into the territory of the Russian Federation and other territories under its jurisdiction), from fixed insurance premiums (however in other special regimes, insurance premiums are paid even in the absence of income).

If there is no income during the tax period, then there are no mandatory or fixed payments. At the same time, self-employed people participate in the compulsory health insurance system, so they can count on free medical care.

Online accounting for self-employed entrepreneurs who do not understand accounting. Beginning entrepreneurs get a year as a gift!

Try for free

The main differences between individual entrepreneurs and self-employment

Let's compare the most significant parameters in the work of a tax payer and an individual entrepreneur in a different mode (see table).

Comparison of the activities of a self-employed person and an individual entrepreneur in a different mode in 2021

NAP payer	Individual entrepreneur in a different tax regime
Place of business
23 regions	UTII and PSN are regions where these special regimes have been introduced in relation to specific types of activities; OSNO, simplified tax system and unified agricultural tax - the entire territory of Russia.
Income restrictions
2.4 million rubles. year to date	Depends on the tax regime: “simplified” - 150 million rubles. year to date; PSN - 60 million rubles. year to date; the rest - without restrictions.
Limitations on the number of employees
You cannot hire a single employee under an employment contract	Depends on the tax regime: “simplified” - no more than 100 people; UTII - no more than 100 people; PSN - no more than 15 people; Read also:  Payment of dividends to founders: sample order for 2021 the rest - without restrictions.
Tax rate
4% of revenue received from individuals; 6% of revenue received from organizations and individual entrepreneurs	Depends on the tax regime. Under the basic system, personal income tax is 13% of the difference between income and professional deductions, VAT is 20% of the difference between accrued tax and deductions; with “simplification” - in the general case, 6% of income or 15% of the difference between income and expenses; for PSN - in general, 6% of potential income; for UTII - 15% of imputed income; for Unified Agricultural Tax - in general, 6% of the difference between income and expenses plus VAT on a general basis.
Payment of insurance premiums
No need to pay	Need to pay: fixed contributions “for yourself”; contributions from employee salaries.
Reporting
No need to introduce	You need to submit: — tax returns (for everyone except individual entrepreneurs with a patent); — reporting on insurance premiums from employee salaries; — reporting to the Pension Fund of the Russian Federation on insured persons and personnel activities (if there are employees); — statistical reporting (in some cases).
Record keeping
No need to lead	Need to lead: — tax accounting; — personnel records (if there are employees). Accounting is carried out at will.
Cash register
Not required	In general, PSN is not needed (with the exception of some types of business, for example, hairdressing services). Under other tax regimes, in most cases, it is needed by everyone who makes payments to individuals (except for delivery trade and a number of other exceptions).
Formation of insurance experience for a pension
In general, there is no length of service. If a person voluntarily pays pension contributions (in 2021 - 32,448 rubles per year), then the length of service is formed.	Experience is being formed
Payment of sick leave benefits
Not provided	In general, it is not provided. If an individual entrepreneur voluntarily pays social insurance contributions “for sick leave” (in 2021 - 4,221.24 rubles per year), then benefits are paid.

Freely calculate contributions “for yourself”, taxes according to the simplified tax system and UTII, fill out payments for taxes and contributions

Registering a self-employed person

Those who wish to take advantage of the special tax regime will need to register as an occupational income tax payer.

This can be done in a matter of minutes using several tools: a special mobile application “My Tax”; taxpayer’s account “Professional Income Tax” on the Federal Tax Service website; on the State Services portal.

However, the easiest way is to use the “My Tax” mobile application.

How the My Tax app works for self-employed people

The registration algorithm includes the following steps:

1. Sending a set of necessary documents to the tax office:

• applications for registration;
• copies of the passport and photograph of the individual (not required if a citizen of the Russian Federation has access to the taxpayer’s personal account on the Federal Tax Service website or the State Services portal).

An application, a copy of a passport, and a photograph of an individual are generated using the “My Tax” mobile application (can be downloaded from Google Play and the App Store), and this does not require an enhanced qualified electronic signature.

2. Notification from the tax authority is received through the “My Tax” mobile application - no later than the day following the day the application is sent.

The tax office has the right to refuse registration if contradictions or inconsistencies are identified between the submitted documents and the information available to the tax authority (in this case, the tax office indicates the contradictions and offers to resubmit the documents).

The date of registration of an individual as a taxpayer is the date of sending the corresponding application to the tax authority.

Foreigners can also register through the “My Tax” mobile application, but only using a TIN. Registration using a passport will not be available.

How to report if GPC agreements were concluded with other individuals

The application of a special regime prohibits hiring other individuals under an employment contract, but allows cooperation under civil law contracts.

In the event of concluding a GPC agreement for the provision of services with another individual who is not a self-employed person or individual entrepreneur, the NPA payer is obliged to calculate and transfer to the budget from the amounts paid under this agreement personal income tax and insurance contributions and provide the tax office with the corresponding reporting of self-employed persons in 2021:

• 6-NDFL;
• 2-NDFL;
• calculation of insurance premiums.

Reports are submitted to the pension fund in the SZV-M and SZV-STAZH forms in the prescribed manner.

Let’s summarize whether self-employed individuals submit reports. Tax payers do not have the obligation to submit a declaration and calculate the tax. But in the event of concluding a GPC agreement with an individual, a self-employed citizen submits information about payments in favor of the counterparty under this agreement.

Deregistration of a self-employed person

Deregistration is possible for two reasons:

• if an individual refuses to apply the special regime;
• if an individual ceases to meet the requirements of Part 2 of Art. 4 of Federal Law No. 422-FZ of November 27, 2018, that is, it falls into the list of those who are not entitled to apply a special tax regime. In this case, the tax office removes the taxpayer from the register on its own initiative, without an application, and notifies him about this through the “My Tax” application.

In the event that an individual refuses to apply the special regime, a statement is required from him. The date of deregistration is the date the application for deregistration is sent to the tax authority. The tax office also warns about deregistration through the “My Tax” application - no later than the day following the day the taxpayer sends the corresponding application.

After deregistration with the tax office, an individual has the right to re-register in the absence of tax arrears, arrears of penalties and tax fines.

Object of taxation for the self-employed

The object of taxation means income from the sale of goods (work, services, property rights).

At the same time, there is a whole list of income that is not recognized as an object of taxation:

• received within the framework of labor relations;
• from the sale of real estate, vehicles;
• from the transfer of property rights to real estate (with the exception of rental (hiring) of residential premises);
• state and municipal employees, with the exception of income from leasing (renting) residential premises;
• from the sale of property used by taxpayers for personal, household and (or) other similar needs;
• from the sale of shares in the authorized (share) capital of organizations, shares in mutual funds of cooperatives and mutual investment funds, securities and derivative financial instruments;
• from conducting activities within the framework of a simple partnership agreement (joint activity agreement) or a property trust management agreement;
• from the provision (performance) of services (work) by individuals under civil contracts, provided that the customers of the services (work) are the employers of these individuals or persons who were their employers less than two years ago;
• from the activities specified in paragraph 70 of Art. 217 of the Tax Code of the Russian Federation, received by persons registered with the tax authority in accordance with clause 7 of Art. 83 Tax Code of the Russian Federation;
• from the assignment (assignment) of rights of claim;
• in kind;
• from arbitration management, from the activities of a mediator, appraisal activities, the activities of a notary engaged in private practice, and advocacy.

Work formats and criteria

Previously, the authorities of the Russian Federation determined what types of activities a self-employed citizen can engage in. There were three positions in total, including:

1. Supervision or care for children, citizens with diseases, people over 80 years of age and other persons who need constant supervision according to the conclusion of a medical organization.
2. Tutoring services.
3. Help with housekeeping, cleaning services, cleaning.

Regions were given the right to add to this list as necessary.

Important! There is no official list of types of activities of self-employed citizens in 2021.

A person who meets certain criteria can be self-employed in 2021:

1. Individuals who do not have an employer and do not hire employees.
2. People selling their own products.
3. Persons receiving income within 2,400,000 rubles per year.
4. People over 16 years of age.

Do you support the law on self-employed people in Russia?

Not really

Foreigners who work for hire from citizens, entrepreneurs or organizations are not considered self-employed. The same applies to foreign citizens working for lawyers, notaries or other specialists in private practice. You can determine who is self-employed and who does not fall into this category in Article 217 of the Tax Code of the Russian Federation.

The list of activities of self-employed citizens includes:

1. Persons providing tutoring services.
2. Nannies.
3. Hairdressers.
4. Manicure specialists.
5. Seamstresses.
6. Citizens selling fruit, berry and vegetable products grown independently.
7. Photographers.
8. Confectioners.
9. Drivers.
10. Freelance copywriters.
11. Journalists.
12. Massage therapists working at home.
13. Jewelry restoration specialists.
14. Specialists in the repair and restoration of computers or household appliances who come to the client's home.
15. People who rent out real estate.

While the official register of self-employed professions has not been formed and approved, any person who meets the above criteria can be self-employed in 2021.

The procedure for recognizing income for the self-employed

The date of receipt of income from the sale of goods or services is the date of receipt of the corresponding funds or the date of receipt of funds into the taxpayer’s bank accounts or, on his behalf, into the accounts of third parties.

When a taxpayer sells goods or services on the basis of agency agreements, commission agreements or agency agreements with the participation of an intermediary in the calculations, income is considered received by the taxpayer on the last day of the month the intermediary receives funds.

Individual entrepreneurs who previously applied other special regimes do not recognize as income when calculating tax income from the sale of goods or services, payment (partial payment) for which was made after the transition to a special tax regime for the self-employed, if the specified income is subject to accounting for taxation in in accordance with other special tax regimes in the period before the transition to tax payment.

Tax base and tax period

The tax base is the monetary expression of income received from the sale of goods or services, which is subject to taxation. It is determined separately by type of income, for which different tax rates are established.

In order to determine the tax base, income is taken into account on an accrual basis from the beginning of the tax period.

If the taxpayer returns amounts previously received as payment (advance payment) for goods or services, the income of the tax period in which the income was received is reduced by the amount of the refund.

A taxpayer may correct previously submitted information about the amount of settlements that lead to an overstatement of tax amounts in the following cases:

• if a refund is made of funds received as payment (advance payment) for goods or services;
• if the information is entered incorrectly.

The amount of overpaid tax is subject to offset against the taxpayer's upcoming payments, repayment of arrears, arrears of penalties and fines for tax offenses only for professional income tax or is subject to refund in the manner prescribed by Art. 78 Tax Code of the Russian Federation.

The tax period is a calendar month.

Tax rate for self-employed

A self-employed person pays 4% in respect of income received from the sale of goods or services to individuals, and 6% in respect of income received from the sale of goods or services to individual entrepreneurs (for use in conducting business activities) and legal entities.

Officials guaranteed that conditions would not worsen for 10 years. “No changes can be made that worsen the payer’s situation, either from the point of view of the rate or from the point of view of the level of income,” said Chairman of the Committee on Budget and Taxes Andrei Makarov, co-author of the law on the self-employed.

Algorithm for calculating and paying tax on professional income

No later than the 12th day of the month following the expired tax period, the tax office sends a notification to the self-employed person through the “My Tax” application about the amount of tax that needs to be paid. The notice already contains the details necessary for payment.

Tax payment is made:

• no later than the 25th day of the month following the expired tax period;
• at the place of business.

There is no need to submit a tax return.

If a self-employed person does not meet the deadline, the tax office, no later than 10 calendar days from the date of expiration of the tax payment deadline, sends him demands for tax payment, as well as information about measures to collect the tax.

The tax amount is calculated as a percentage share of the tax base corresponding to the tax rate, and when different rates are applied - as the amount obtained by adding the amounts of taxes calculated separately as percentage shares of the corresponding tax bases corresponding to the tax rates, taking into account the reduction of the corresponding tax amount by the amount of the tax deduction .

If the amount of tax that must be paid at the end of the tax period does not reach 100 rubles, then this amount is added to the amount of tax payable at the end of the next tax period.

The taxpayer can set up the tax payment process so that the required amount is debited from the bank account. To do this, in the mobile application you need to provide the tax authority with the right to send relevant instructions to the bank.

Features of the patent system

The list of self-employed people includes people who have the right to buy a patent for a certain amount. This amount is set by the regional authorities, but should not exceed 20,000 rubles. Payments are divided into parts:

1. Payment of contributions to the Compulsory Medical Insurance Fund.
2. Money transferred to the Pension Fund.
3. Tax component.

Payment is made one-time, the amount is automatically distributed by the treasury. The application for a patent is filled out by the tax authorities. When registering, you must present your passport and document your lack of registration as an individual entrepreneur.

Important! The patent document specifies what services a self-employed person can provide. It is allowed to conduct exclusively this activity and only within the region where the paper was issued. If these requirements are violated, tax authorities have the right to revoke the permit and even hold the self-employed person accountable.

For those who want to implement their ideas in business on a self-employment basis, a patent has certain advantages:

1. The costs of obtaining a document are not tied to estimated income, unlike the PSN regime.
2. There is no need to maintain accounting records.
3. The tax and all contributions to the state are paid immediately when purchasing a patent.
4. Registration with the tax service without obtaining individual entrepreneur status is carried out automatically without complying with special legal requirements.
5. A future businessman does not risk property, unlike an individual entrepreneur.

Important! The lower limit of a patent's validity is 1 month, the maximum period is a year.

In the future, the list of services for self-employed citizens is planned to be expanded. It can include video filming, shoe and clothing repair, translations of foreign texts, and independent production of dairy products.

Penalty for self-employed

With all the privileges and benefits, the self-employed need to prepare for fines in case of failure to pay tax on professional income. It is assumed that the amount of the fine will be the amount of income that the self-employed person receives.

The fine is provided only for those who registered as self-employed, but violated the conditions for issuing a check.

As part of the pilot project, for violation of the procedure or deadlines for the generation of fiscal checks during settlements, a fine of 20% of the amount for which the check was not issued will be charged. Repeated violation within 6 months involves a fine in the amount of the entire settlement amount for which a check has not been generated.

In 2021, the Federal Tax Service expressed its readiness not to apply sanctions against the self-employed in the first year of the experiment.

How to switch to professional income tax from other special regimes

Explanations on this issue are given in the Letter of the Federal Tax Service dated December 26, 2018 No. SD-4-3/ [email protected]

Individual entrepreneurs using the simplified tax system, unified agricultural tax, and UTII can switch to paying tax for the self-employed by notifying the tax office within a month from the date of registration as a payer of this tax.

You can switch to the above special regimes if you lose the right to apply tax on professional income. To do this, you need to notify the tax office within 20 calendar days from the date of deregistration as a payer of this tax.

Advantages of leaving the “shadow”

Registration as a self-employed person with official payment of taxes has a number of advantages:

1. Taxes for freelancers are 4-6%, and individual entrepreneurs have to pay 13% of income.
2. The process of interaction between organizations and self-employed people is simplified - they do not need to register as a state employee and pay hefty payroll taxes.
3. Freelancers themselves can advertise openly without fear of prosecution by tax authorities for concealing their earnings.
4. The self-employed have the opportunity to secure a decent pension.

This option provides all the advantages of legal business, but requires certain costs for tax deductions.

The state is seriously planning to bring the self-employed and their income out of the “shadow”, taking appropriate measures for this. A mechanism for registering freelancers, the conditions for their activities and the amount of tax have already been developed. The rate is 4-6% depending on the category of consumers of products and services. But every self-employed person who has officially registered can receive a tax deduction of up to 10 thousand rubles. There are penalties for non-payment of taxes.

Official clarifications on the application of tax for self-employed people

State Duma deputy Andrei Makarov emphasizes that “the law provides a right, but does not impose obligations.” It “does not establish any additional tax audits or the possibility of catching anyone for tax evasion.” The existence of this law provides people with a convenient opportunity to fulfill their constitutional obligation to pay taxes and fees.

On the official website of the State Duma, Andrei Makarov gave explanations on numerous questions that come from citizens.

Are those who provide one-time assistance considered self-employed?

Do not apply. The fact of regular provision of services is fundamental: for example, you help people dig up their gardens and make money from it. However, if you once helped a neighbor dig up a garden, this will not be considered the provision of services.

Can an individual entrepreneur re-register as self-employed?

Maybe if he considers that this mode is more profitable for him. But the main goal of the law on self-employed people is to allow people who are not yet registered to leave the “gray zone”.

Will self-employed people be able to obtain income certificates to purchase government guarantees and benefits?

They can, like any citizen.

Where will the tax money go?

They will go to the regional budget at the location of the activity. Regions will be able to distribute them and send part of the income to municipalities.

“And this is very important for the regions. Because today the regions make payments to the Compulsory Health Insurance Fund for the non-working population. As soon as a person leaves the “gray” zone, 1.5% of the tax he paid will be credited to the Compulsory Medical Insurance Fund, and the region will no longer pay for it to the Compulsory Medical Insurance Fund,” notes Andrei Makarov.

Where should a self-employed person register if he operates in several regions?

He can choose the region most convenient for him to register. You do not need to register in all regions.

Explanations on this issue are also given in the Letter of the Federal Tax Service of the Russian Federation dated February 21, 2019 No. SD-4-3/ [email protected]

The designer works with foreign stock platforms. Does he fall under the self-employed law?

This type of business activity will also be subject to the new tax regime. The fact of performing work or providing services in favor of a foreign person does not matter for the purposes of calculating and paying income taxes, since the object of taxation is income from sales.

Depending on the characteristics of the final buyer of goods (works, services), taxpayers of the professional tax will be required to apply one or another tax rate (4% for sales to individuals and 6% for sales by organizations or individual entrepreneurs).

It should be noted that taxpayers of professional income tax when selling goods (works, services) using intermediary mechanisms should pay special attention to identifying the final buyer.
Hayk Safaryan Partner, Tax Practice, CMS, Russia

A benefit is provided for companies purchasing goods from self-employed people. How will it work?

The law provides that payments by organizations or individual entrepreneurs to individuals who are taxpayers of professional income tax for goods, works, and services sold, taken into account in the tax base, are not recognized as subject to insurance contributions.

Thus, corporate taxpayers will have the opportunity to reduce the base for taxation of insurance premiums when purchasing goods (works, services) from self-employed people.
Hayk Safaryan Partner, Tax Practice, CMS, Russia

What to choose in the end - individual entrepreneur or self-employment?

If a novice businessman works in a region where it is allowed to pay NAP, he has a choice: obtain self-employed status or become an entrepreneur in a different mode. Each case is individual, and it is impossible to give universal advice.

In practice, the status of individual entrepreneurs and tax regimes not related to the payment of non-refundable income are chosen by those who plan to conduct business on a grand scale. Namely, to increase turnover, hire staff, expand the sales network, etc. But the self-employed in 2021, as a rule, are people for whom income is a side income. These are company employees who do something else in their free time (baking for sale, grooming animals, etc.). Another example is housewives. For them, the main thing is child care, and small business (selling handmade jewelry, cloth dolls, etc.) is an addition.

Please note: newly registered entrepreneurs can use the Kontur.Elba web service for free for a year, which allows you to conduct all necessary accounting and submit reports via the Internet.

Tax deduction for self-employed

Payers of professional income tax have the right to reduce the amount of tax by the amount of tax deduction in the amount of no more than 10,000 rubles, calculated on an accrual basis.

The amount of tax deduction by which the tax amount can be reduced is determined:

• in relation to the tax calculated at the tax rate specified in paragraph 1 of Art. 10 of the Law on Self-Employed Persons, the amount of tax deduction is determined as corresponding to a tax rate of 1% of income;
• in relation to the tax calculated at the tax rate specified in paragraph 2 of Art. 10 of the Law on Self-Employed Persons, the amount of tax deduction is determined as corresponding to a tax rate of 2% of income.

Reducing the amount of tax by the amount of the tax deduction is carried out by the tax authority independently.

Self-employed 2021: what will change

In addition to the fact that now all regions are participating in the experiment, from July 1, 2021, it has become possible to obtain self-employed status from the age of 16.

Tax capital for self-employed people under 18 years of age

For young self-employed people, the issue of an additional tax deduction in the amount of 12,130 rubles is being considered. The relevant amendments have already been considered by the legal commission on legislative activities.

It is assumed that citizens under 18 years of age who register as self-employed for the first time after January 1, 2021 will be able to take advantage of the right to an additional tax deduction.

In fact, we are talking about a starting capital of 22,130 rubles, of which 12,130 rubles. - this is additional support for a young age, and 10,000 rubles. - standard deduction for self-employed. This money can be used to pay future taxes.

Opportunities at the small business level

The pandemic period has shown that the government is ready to equalize the rights of the self-employed with small businesses. The question of the possibility of their privileged participation in procurement was repeatedly raised. Starting in April 2020, self-employed people received this right.

Participation of self-employed people in procurement: features and conditions

Responsibility and checks

In 2021, inspections of entrepreneurs who use the new special regime to optimize taxation are likely.

They had previously been warned that the Federal Tax Service was developing a special product based on big data to catch unscrupulous entrepreneurs.

Cunning schemes are already being revealed when businessmen, for example, replace full-time workers with self-employed ones in order to save on paying insurance premiums and taxes. According to Finance Minister Anton Siluanov, the tax office sees and already holds on its account enterprises that have questions. However, by agreement, as part of the experiment, tax authorities did not inspect businesses during 2021, but in the future they may well begin to do so.

We wrote about legal ways to cooperate with the self-employed in the article “How companies can work with the self-employed.”

Platform for hiring self-employed people

It is known that SuperJob launched a platform to attract self-employed people to cooperation. Now employers have the option “Self-employed and individual entrepreneurs” in the candidate search filter. It makes it possible to determine whether the applicant is ready to work as a self-employed person or individual entrepreneur.

Is it possible to combine hired work on a five-day week with self-employment?

You can combine permanent work with self-employment and at the same time open an individual entrepreneur.

The income that a self-employed person receives from his main place of work is declared at his place of work.
The law refers specifically to the activity for which he receives side income, which he does not document anywhere. For example, in ordinary life he officially sells potatoes, and his employer withholds taxes. And in the evenings this man translates articles. He can formalize this activity as self-employment. And then the tax office will not have any questions. Vasily Voropaev Founder and CEO of the platform for working with IT specialists Rubrain.com

How will self-employed people issue checks?

Self-employed people do not need cash registers. Everything can be done through the “My Tax” application: register, make payments, receive electronic checks, pay taxes. Data on the legalization of income will be automatically transmitted to the tax authorities.

A self-employed person will simply link the card of his partner bank in the smartphone’s mobile application, and the tax will be debited automatically.

Organizations and individual entrepreneurs that apply the general taxation regime, the simplified tax system or the unified agricultural tax, when determining the tax base, do not take into account expenses associated with the purchase of goods (work, services) from self-employed people in the absence of a receipt. This rule may indicate a simplified procedure for confirming the expenses of an organization or individual entrepreneur for goods, work, and services purchased from self-employed people.

Vasily Voropaev Founder and CEO of the platform for working with IT specialists Rubrain.com

Insurance premiums for NAP payers

Analyzing the reasons why millions of self-employed people have not yet registered individual entrepreneurs, tax officials found that one of them is the need to pay insurance premiums. Indeed, for those who have irregular income from providing services or performing work, this is a significant amount - in 2021, at least 40,874 rubles.

Moreover, an individual entrepreneur must pay contributions for himself, even if he is temporarily not engaged in business or does not receive a profit. And if additional activities bring in only 15-20 thousand rubles a month, then giving away 3-3.5 thousand of them is expensive.

The new taxation of the self-employed exempts them from paying insurance premiums, including individual entrepreneurs who have switched to NAP. However, this also has a downside - there are no contributions, and there is no insurance period to receive a pension.

To be eligible for an insurance pension rather than a social pension, self-employed people can pay pension contributions voluntarily. The amount of payments for OSP is the same as for individual entrepreneurs; in 2021 it is 32,448 rubles. Read more about how seniority is calculated for the self-employed here.

But with regard to medical care, NAP payers are insured persons, although they do not pay contributions for compulsory medical insurance separately. The fact is that part of the tax they pay will automatically go to the FFOMS budget.