Self-employed citizens: complete list of activities in 2021

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The question of how to become self-employed is now the hottest one, despite the fact that registration today is not a mandatory procedure for the self-employed. Since 2021, the experiment has been operating in 19 regions, instead of the original four. In the future, it is planned to expand the bill to other territories.

Registration as a self-employed person allows you to conduct legal activities without fear of fines and provides many advantages. It is beneficial for many individual entrepreneurs to switch to paying NAP, since the tax on professional income implies significantly lower taxes. It will become easier for freelancers to work with legal entities, and sellers of home-made products will not have to fear fines for illegal activities.

To be able to become a self-employed citizen, you will need to register. The registration process is straightforward and can be completed in several ways. Without registration, it is impossible to become self-employed, pay tax on professional income and generate checks.

General concept

The key goal of controlling self-employment is to remove the population from the shadow sector of the economy. Some Russians, even if they want to legalize their own activities, do not know how to do it correctly and without breaking the laws.

It is believed that the majority of people receiving illegal income are engaged in retail trade or provision of services. There are several reasons for this situation:

In the Russian Federation, employment and wage levels in different regions vary significantly.
Not all entrepreneurs manage to run their business successfully. Sometimes individual entrepreneurs have problems even with paying insurance premiums.
There is also a principled position of people who are dissatisfied with the spending of Russian budget funds and do not want to pay taxes.

At the same time, all these people are not ready to give up medical, pension, and social security, although they do not make contributions to the corresponding funds. Conscientious taxpayers have to pay for all these benefits. Despite the penalties, there was no significant improvement in the situation, so the authorities decided to clearly define who can be a self-employed citizen in 2021.

The Ministry of Justice of the Russian Federation has prepared a bill to establish the legal status of the self-employed. The department believes that this definition includes citizens conducting business activities based only on their own participation. Such activities may consist of selling goods produced independently, providing services, or performing work for other individuals. It is proposed to include in this category people who have not registered as individual entrepreneurs, but who notified the tax authorities about their activities.

Important! Self-employed people are considered as a new category of micro or small business entities.

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. Number of impressions: 42

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:

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.
Tutoring services.
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:

Individuals who do not have an employer and do not hire employees.
People selling their own products.
Persons receiving income within 2,400,000 rubles per year.
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:

Persons providing tutoring services.
Nannies.
Hairdressers.
Manicure specialists.
Seamstresses.
Citizens selling fruit, berry and vegetable products grown independently.
Photographers.
Confectioners.
Drivers.
Freelance copywriters.
Journalists.
Massage therapists working at home.
Jewelry restoration specialists.
Specialists in the repair and restoration of computers or household appliances who come to the client's home.
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.

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.

Self-employment restrictions

But in addition to the permitted types of activities for the self-employed, there are also some restrictions. The law does not allow self-employed people to:

Sell excisable goods subject to mandatory labeling.
Engage in the resale of products or property rights.
Extract and sell minerals.
Carry out activities in the interests of other persons under agency, commission and other agreements.

Citizens who use certain tax regimes are not recognized as self-employed. You cannot simultaneously be self-employed and use UTII, simplified tax system, unified agricultural tax, PSN.

Important! An existing entrepreneur can submit an application to the Federal Tax Service and engage in activities that are classified as self-employment. There is no need to close the IP.

There is one more very important nuance. Conditions for self-employed people working in the appropriate legal framework have been created in only four regions since 2021. It refers to:

Moscow.
Capital region.
Kaluga region.
Tatarstan.

It is assumed that if the experiment is successful, work for the self-employed will become available to the population of other regions. So far, a complete list of territorial units that may join the project in the future has not been published.

Who is allowed to switch to the special regime?

It is necessary to understand that self-employment involves strict restrictions on the types of activities carried out, as well as on income. This is its key drawback. In addition, it is not allowed to attract additional employees, enter into employment contracts, etc., which sometimes also turns out to be not very convenient.

You can apply for this status from the age of fourteen, but minors will still need permission from their parents or official representatives.

What other prohibitions are there:

services that can be provided only if there is an individual entrepreneur;
trade in goods subject to excise duty;
occupations related to mining;
work on TD, special assignments and commissions;
sale of products subject to labeling.

What is noteworthy is that private couriers also cannot register for self-employment.

Taxation and self-employment

For self-employed activities, a new tax accounting system has been introduced, which provides for obtaining a special permit - a patent. According to this innovation, citizens are given the right to engage in certain activities without registration as individual entrepreneurs.

The concept and procedure for paying taxes on the income of self-employed persons have been clarified in the amendments to the Tax Code. Three types of self-employed people are subject to so-called tax holidays. This means that until the end of 2021 they are exempt from personal income tax. This rule applies to tutors, au pairs and cleaners, as well as people looking after the sick, elderly citizens and children.

Important! This preference is allowed to be used only by those who have notified the tax service of their independent activities. The possibility of hiring employees is not provided for them.

The benefit will expire in 2021. From now on, the rules for doing business for self-employed people from the listed categories will become somewhat more complicated. They will have to stop working in their chosen field or register as an individual entrepreneur and pay taxes.

True, the State Duma is considering possible changes to the legislation, which involve extending tax holidays and the possibility of conducting certain types of activities without the need to register an individual entrepreneur. But in such circumstances, the self-employed will have to register for tax purposes.

Which categories of citizens are not self-employed?

Citizens providing services for:

Sales of excisable goods;
Resale of goods and property rights (realtors);
Mining;
Delivery of goods

Individual entrepreneurs working under a different taxation system will not be able to change their status to self-employed, thus trying to reduce the amount of taxes they pay.

There are also income restrictions. If it exceeds 2.4 million rubles, the citizen will have to open an individual entrepreneur.

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:

Payment of contributions to the Compulsory Medical Insurance Fund.
Money transferred to the Pension Fund.
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:

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

“My Tax” application – features

This service was created to automate the process of interaction with tax authorities. Thanks to it, there is no need to visit the territorial tax office, submit reports and declarations, or install an online cash register.

The work of self-employed people without individual entrepreneurs involves sending data on settlements with clients directly to the registration authorities online. Also, through this service, you will receive notifications about the amount of calculated tax (based on the data you sent), and you will have the opportunity to pay the tax directly from your linked bank card without wasting time. Convenient and fast. The application also allows you to print receipts and send copies of them to the client’s email or phone.

Important! The application is free. A clear interface and simple menu allow you to quickly understand its functions and facilitate future business activities.

Registration and deregistration are also carried out through this application.

Differences between individual entrepreneurs and self-employed people

Self-employment has a number of significant differences from working with individual entrepreneur registration. Entrepreneurs working officially are forced to pay insurance premiums annually in the established amount, even if for some reason they have not worked for some time. A self-employed person, whether or not receiving income, does not pay contributions. His payments are limited to the purchase of the patent.

Important! For each type of activity, the tax is calculated separately.

According to the provisions of the law, in the future, the legalization of a self-employed person will provide for the payment of tax on professional income. Taking into account the work format, the NDP will be 4% or 6%. In terms of reducing costs and simplifying accounting, self-employment still looks like a more attractive option. The authorities also promise to develop an application for mobile gadgets that will allow you to pay taxes using a card.

But there are also differences in the nuances of work between individual entrepreneurs and the self-employed:

Individual entrepreneurs have no limits on permissible types of activities.
Self-employed people are allowed to provide services solely for the personal and household needs of people.
The self-employed are not accrued seniority, but they have the right to make voluntary contributions to accumulate pension points.
Individual entrepreneurs must go through the registration procedure in full, and for the self-employed it is enough to notify the tax authorities about the start of work.

Entrepreneurs must submit reports to government agencies according to the established template. There is no such obligation for the self-employed. However, self-employed citizens trying to take out a bank loan will find themselves in a difficult situation, since financial structures will equate them with the unemployed.

What does this give?

Creating a self-employed regime has many advantages:

Specialists will be able to legally provide services to the public and companies without fear. Now they will not be afraid that the tax office will audit them and impose many fines.
The activity will become legal, you can officially work with companies and legal entities. There will be no problems with paperwork when working with legal entities.
Entrepreneurs will be able to reduce their tax burden and pay less without closing their individual entrepreneurs. They will be able to work in the same mode, but with significantly lower mandatory payments.

In addition, many companies are more willing to work with self-employed people, because in this case their tax burden is reduced. It is more profitable and easier for them to work with the self-employed.

A self-employed person does not need a current account, does not have to provide a tax return, does not require a cash register, and can be combined with his main job.

Registration of self-employed people and its advantages

Those wishing to engage in some activity on a self-employment basis should choose one of the options:

Visit the Federal Tax Service, taking your passport and photo with you.
Send the application along with copies of papers by mail (you need to send registered mail).
Form an application on the Internet resource of the Federal Tax Service through the user account (authorization required).
In the future, it will be possible to register in the “My Tax” application from a mobile device.

Those who do not want to record income from their own work will have to pay fines. For the first detected violation of this type, sanctions are limited to a fifth of the income received. If the violation is repeated within six months, it will be 100% of the income.

Important! Tax authorities do not issue notifications when registering a self-employed person, so you need to put a mark on the second copy of the paper. This can be done by the inspector.

Registering as self-employed provides some benefits:

Protection of rights at the legislative level. If disagreements arise when providing services to individuals, the recipient of the services will have to prove their case.
Social guarantees. A registered self-employed person assumes obligations to make payments to social funds, so he can use medical services and benefits from the state without restrictions.
Calm. Such activities are legal.

Self-employed people also have the right to a tax deduction. This preference should be distinguished from tax refunds when purchasing housing or social deductions. In this case, the state provides a kind of advance in order to reduce the tax burden and encourage people to come out of the “shadow”. This advance is equal to 10,000 rubles.

The deduction is provided once and is calculated on an accrual basis. Even after deregistration and registration again, calculations will not start from zero. In fact, during the period the deduction is valid, the self-employed person pays 3% tax. When the limit is reached, the tax increases to 4%. The tax office monitors this independently.

Important! The deduction is provided to all self-employed people, regardless of the presence of an individual entrepreneur, the amount of income, or the type of activity. There is no need to write special applications or submit reports to receive it.

The state needs to develop an effective mechanism that will simultaneously encourage citizens to legalize their activities and control their income. The first steps in this direction have already been taken, including through the introduction of a patent system. At the moment, there is nothing complicated in the procedure for registering a self-employed person, but there are certain advantages. However, the question: “What types of self-employed people exist who are allowed to engage in individual entrepreneurship” remains open.

How to accept payments?

A self-employed person can accept payments to any card he has. You can even receive money from clients on the card where your salary from your main job comes.

Many banks currently offer to open an account with them in order to be self-employed. These are actually unrelated concepts. A current account will be required when working with certain companies. If an individual plans to simply give violin lessons or sell homemade cakes to ordinary citizens, then he will not need such an account.

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