The legal framework governing labor relations in Russian Federation, is quite extensive and not all citizens can fully understand it. This entails a misunderstanding of some situations. In particular, many do not know whether an individual entrepreneur can work with an individual entrepreneur? This happens often, so knowing the answer to the question is not just useful, but necessary.

Since individual entrepreneurship is not considered a legal form of business registration, it means that an individual entrepreneur is an individual who has at his disposal attributes that are also inherent in legal entities, for example:

• current account.

By the way, they are not mandatory.

Many people believe that since the name of the legal form contains the word “individual”, then the whole entrepreneurial activity The individual entrepreneur must carry out the work alone. This is certainly not the case.

Individual entrepreneurs are not required to work alone in their company; they can hire employees and form a staff of workers.

True, for this you will need to prepare documents for employment - conclude employment contracts.

The minimum number of employees that an individual entrepreneur working on a patent must have is 5 people. Individual entrepreneurs on UTII or simplified tax system can have a staff of no more than 100 people. If an entrepreneur crosses this threshold by even one, he will move into the category of medium-sized companies (from 101 to 250 people) and lose everything preferential terms work. Firms with more than 250 employees are classified as large.

This is what the “gradation” of the number of jobs looks like, determined by the scale of the individual entrepreneur’s activities.

Director at IP

As noted above, an individual entrepreneur is not prohibited from hiring employees and appointing them to various positions, including senior management positions.

These include, for example:

1. General manager.
2. Executive Director.
3. Financial Director.
4. Commercial Director.
5. Technical Director.
6. Director of Marketing/HR/Logistics/Quality.

The list goes on for a long time. It is important to understand the following: an individual entrepreneur can indeed have a director. The entrepreneur himself appoints him. True, full responsibility for what is happening in the company (especially for financial condition and the ability to pay debts) is still borne by its owner, and not by hired personnel.

In case of bankruptcy of a company, the individual entrepreneur, and not the manager, remains liable for the obligations.

In practice, there are very rarely cases when a citizen, after registering an individual entrepreneurship, appoints other persons to management positions. Most often, he himself is the head of his company.

Companies that have directors or other top management are most often legal entities.

An individual has the right to work under an employment contract and at the same time register as an individual entrepreneur and engage in business.

Exceptions include civil servants:

• officials;
• employees of the Russian Armed Forces;
• prosecutors;
• employees of the Ministry of Internal Affairs.

If a citizen is officially employed and has registered an individual entrepreneur at this time, then he is not obliged to inform the employer about his additional status. Moreover, he does not have to leave his current position. The activities of individual entrepreneurs are not recorded in the work book; only records of work under an employment contract are entered into it. Information about a citizen as an individual entrepreneur can only be found in the state register. It is issued upon special request.

Employers, by the way, are initially interested in working with citizens not as employees, but as entrepreneurs fulfilling the terms of the contract. This is primarily due to the economic benefits of both parties.

The employer is obliged to make insurance contributions for the employee, and he also needs to pay for vacations, sick leave, and a social package.

When working with an individual entrepreneur, all these aspects disappear: the individual entrepreneur pays his own fees.

Citizen working in status individual entrepreneur, in this case also receives economic benefits. If he works on the simplified tax system of “6%”, then from the profit received as tax he must pay only 6%, and not 13% (that is income tax for an employee). Although in this case it is necessary to take into account that the individual entrepreneur does not have labor guarantees.

However, this type of cooperation, unprofitable for the state in terms of tax revenue, may be considered by the Federal Tax Service as an attempt to evade paying taxes through an unjustified replacement labor relations civil law. Of course, during legal proceedings the law often sides with entrepreneurs, but this does not always happen.

To avoid such problems with tax authorities, entrepreneurs should carefully consider drawing up a cooperation agreement.

It should not contain language that is typical of an employment relationship rather than a business relationship.

These include:

1. Job titles and corresponding chain of command. IN business relations there are customers and performers, but not bosses and subordinates.
2. Salary, tariff rate or compensation. The performer's work is paid upon achieving the final result, which is provided for in the contract.
3. The contractor's obligations to comply with the rules established by the company for which he works.
4. Social package, creation of working conditions.

If these aspects are absent from the contract concluded between entrepreneurs, then it will be difficult for tax authorities to defend their case in court.

An individual entrepreneur working under an employment contract enjoys all the privileges provided for by law: medical and pension contributions to state funds, regular accrual wages, paid vacations and sick leave.

Hiring an individual entrepreneur for work under an employment contract

There may be cases when an already registered individual entrepreneur gets a job under an employment contract. The work of an individual entrepreneur for an individual entrepreneur is not prohibited by law. There is also no need to close the IP. Just keep in mind that the status of an entrepreneur does not provide any privileges during a job interview.

For the employer, it does not matter whether he enters into an agreement with an ordinary citizen or with an individual entrepreneur. If an individual entrepreneur hires an individual entrepreneur, then according to the standard procedure he will make payments to the employee and state funds, and pay contributions for him.

According to the clauses of the legislation of the Russian Federation regulating the responsibilities of individual entrepreneurs, an individual with this status must pay insurance premiums for himself.

From the above it follows that for an entrepreneur working under an employment contract, both his employer and he himself are obliged to make contributions to the Pension Fund and the Social Insurance Fund. All this will ultimately affect, for example, the size of the pension (in positive side).

An individual entrepreneur is required to pay insurance premiums for himself even if he does not receive any profit from the business.

True, there is an exception in the form of grace periods when an individual is not able to conduct business activities.

These include:

• service in the RF Armed Forces;
• care for a child up to 1.5 years old/a person over 80 years old/a disabled person.

Also, individual entrepreneurs who are spouses of diplomatic mission employees or contract military personnel who are unable to find employment for 5 years may not pay insurance premiums for themselves.

In 2019, the minimum amount of insurance premiums for an individual entrepreneur is 32,385. If his income exceeds 300,000, then another 1% above this limit is added to the minimum level. For example, with an income of 600,000, an entrepreneur will have to pay a total of 35,385 (+3,000).

If an individual entrepreneur has a staff of employees, then he is obliged to contribute a total of 30% of payments under employment contracts to insurance funds for them. There are completely legal ways to reduce these contributions.

How to hire an individual entrepreneur? Since an individual entrepreneur does not have any privileges, due to his status, when hiring under an employment contract, then he must be employed as an ordinary employee.

The standard procedure occurs in 8 stages:

1. Obtaining consent from the future employee for the processing and storage of personal data (this aspect is discussed in detail in Chapter 14 of the Labor Code).
2. Carrying out introductory work to familiarize yourself with labor protection rules and other processes labor activity. Registration of a citizen in the journal (this point is described in Article 212 of the Labor Code of the Russian Federation).
3. Familiarization with calculation deadlines, as well as other conditions affecting the work process.
4. Conclusion employment contract.
5. Issuing an order to hire a citizen and familiarizing him with the document.
6. Signing the document on assignment to the employee financial liability(if he will deal with storage of property).
7. Registration of a personal card and work book.
8. Registration of an individual entrepreneur as an employer in state funds.

What needs to be conveyed to the employee in point 2:

• general information about the activities of the entrepreneur;
• labor safety standards (according to the legislation of the Russian Federation);
• concepts of working time and rest;
• working conditions, presence of harmful factors, if any;
• rules of employee behavior in the workplace;
• the procedure for issuing special protection, if required;
• circumstances of accidents in the workplace, procedures for action when they occur;
• liability for violation of the charter/instructions;
• rules fire safety;
• rules of first aid for victims.

Article 67 of the Labor Code of the Russian Federation states that an employment contract is concluded no later than 3 days from the moment the employee is allowed to perform any duties.

In practice, the document is often signed before the citizen begins to perform the assigned work, in order to avoid any problems.

How to register an individual entrepreneur to work for an individual entrepreneur?

In order for an entrepreneur to be able to hire a person with a similar status, the latter must submit the following documents:

• passport/its notarized copy;
• work book;
• military ID (if available);
• diploma/certificate of education;
• pension insurance certificate;
• conclusion of a medical commission (for the conditions specified in Article 212 of the Labor Code);
• certificates of no criminal record from a narcologist, psychiatrist (when concluding an employment contract with a minor);

In most cases, individual entrepreneurs are prohibited by law from requiring other documents.

An entrepreneur can enter into an employment contract with his employee, which is divided into two classifications:

1. By urgency: urgent, concluded for an indefinite period.
2. According to availability probationary period: with probationary period, without probationary period.

The presence of a probationary period allows an individual entrepreneur to assess the possession of the required skills of a potential employee. If they do not satisfy him, then the entrepreneur has the right to terminate the concluded contract under the relevant article of the Labor Code.

After hiring an employee, he must be registered with the Pension Fund of the Russian Federation (within 10 days), as well as with the Social Insurance Fund (within a month) and the Mandatory Medical Insurance Fund (within 30 days).

The periods indicated in brackets are counted from the moment the citizen is hired.

A circle of persons is identified, the conclusion of an employment contract with whom requires a special approach.

These include:

• minors;
• foreign citizens;
• disabled people;
• people combining several jobs (part-time work).

When employing minors, you must take into account the following:

1. An employment contract is concluded with persons under 16 years of age who have no medical contraindications.
2. Persons under 15 years of age can only enter into a contract for light work.
3. When signing an employment contract with teenagers 14 years old, it is necessary to obtain documented consent from their parents/guardianship authorities.

Minor employees are entitled to an annual medical examination at the expense of the employer, as well as a part-time work schedule.

When employing foreign citizens, an individual entrepreneur must require from them:

• migrant patent (not required for citizens with refugee status, as well as for those who have a residence permit in the Russian Federation);
• temporary residence permit;
• voluntary health insurance policy.

Upon hiring foreign citizen, an individual entrepreneur must notify the FMS at the place of registration of the entrepreneur about this within 3 days using a registered letter. The same applies when it is necessary to fire an employee.

When employing disabled people, individual entrepreneurs must take into account not only the recommendations indicated in their rehabilitation card, but also the mandatory benefits:

1. Shortened working week (for disabled people of groups I and II).
2. 30 days additional leave.
3. Additional days off without pay (60 days per year).

Next, you need to decide who the part-time workers are. These are persons who, in their free time from their main job, perform other regular paid work.

For them, the employer does not have the right to establish a working day of more than 4 hours.

Some believe that labor legislation also provides for special working conditions for pensioners, but in fact this is not the case. Those who are on well-deserved retirement are treated like ordinary employees without any benefits.

Labor legislation generally prohibits the establishment of any restrictions for pensioners.

You can start working at the age of 16 (sometimes from the age of 14), and you can retire:

• women over 55 years old;
• men over 60 years old.

However, retirement at this age is not mandatory. A citizen has the right to continue working in his current position or get another job, for example.

A part-time employment contract cannot be concluded with minors if the work is related to management vehicles or harmful conditions.

As a result, it is important to understand the following points:

1. Individual entrepreneurs are allowed to hire employees and appoint management personnel.
2. You can simultaneously work under an employment contract and at the same time register as an individual entrepreneur. In this case, you do not need to quit your job, nor do you need to notify your employer of registration.
3. An individual entrepreneur can work under an employment contract, but even then he is not exempt from mandatory insurance payments (with the exception of some cases described above). His employer is also obliged to pay insurance premiums for the individual entrepreneur. All this will be taken into account when applying for a pension, for example.
4. Minimum size insurance payments for an individual entrepreneur per year are 32,385.
5. When applying for employment, the status of “individual entrepreneur” does not give a citizen any privileges compared to other potential employees. How can an individual entrepreneur hire an individual entrepreneur? Individual entrepreneurs are hired as an ordinary citizen according to the rules established Labor Code RF.

Can an individual entrepreneur hire an individual entrepreneur for work? Yes, as an ordinary employee fulfilling the terms of the employment contract.

Everything that is not prohibited by law is permitted. This principle also applies to answering the question of whether an individual entrepreneur can officially work at another job. However, let’s look at the nuances that may arise.

Can an individual entrepreneur combine activities and work according to the law?

The answer to this question lies in the concept of the term “individual entrepreneur” itself. It can be seen here dual status, since , and a business entity.

If you have your main official place of work, but at the same time want to try to start your own business, then the legislator does not limit you in this endeavor (exceptions include civil servants).

Notify management There is no need to say that you have opened your own business. You must decide for yourself whether this is prudent and appropriate for you. Some companies even welcome it when an employee opens his own individual entrepreneur. This exempts the employer from making monthly insurance contributions from the employee's salary. Also, a businessman is not provided social package, i.e., vacations and sick leave are not paid. And the newly discovered subject may not bind himself to the rules of internal labor regulations, and in some cases even pay less taxes to the budget.

As an employer, do not abuse such situations so that the tax authorities do not perceive this as an attempt to hide taxes. Fiscal authorities believe that in this case goes replacement of an employment contract with a civil law one.

And if all this is not interesting to you, then you can calmly continue to work further without informing about your new type of activity. State bodies do not have the right to demand the provision of documents other than those provided for. Therefore, do not worry that you may be required to provide a work record book or a certificate from your place of employment.

In the case when you want to open a business at your main place of work, the main thing will be how much time and energy you have to combine these types of activities without damaging each other.

Let's consider the opposite situation, when a businessman is not very successful and decides to get a better job. profitable official job or is simply looking at a completely different type of activity and wants to see it from the inside.

An individual entrepreneur can work both on the basis of an employment contract and a civil law contract.

In this case, the procedure for placing him in an official place of work is standard. It is necessary to write an application on the basis of which an order will be issued and an entry will be made in the work book. The accounting department will make all deductions as from an employee. Payment of insurance premiums for the entrepreneur “for himself” remains prerequisite, as well as paying taxes and timely submission of tax reports. It is also important to remember that even if the activity is not carried out and income is not received, then it is necessary to pay contributions to Pension fund and submit reports to the tax authorities. In this case, there are only certain specific periods of time and circumstances that allow this payment not to be made.

In 2016, the amount of payment for yourself is (with an annual income of up to 300 thousand rubles) – 23153.33 rubles for 12 months.

The fact that you are an entrepreneur must be reported when applying for a government job. This is the case when the business will need to be closed.

Thus, the answer to the question whether an individual entrepreneur can work at another job is positive.

At pension calculation All contributions received to the account of the insured person will be taken into account. That is, both deductions made by the employer and the individual entrepreneur’s own deductions for himself will be taken into account.

Exceptions to the rule

As always, there are exceptions to any rule.

The legislation of the Russian Federation prohibits the following categories of employees from engaging in individual entrepreneurship:

• State (civil, municipal) employees - personally or through proxies;
• Judges, deputies;
• Police officers;
• Deputies.

This restriction was established in order to prevent the commission of corrupt acts by persons vested with authority.

Also, persons who:

• have not reached the age of majority;
• are incompetent;
• have already been registered as an individual entrepreneur, and such registration has not lost force;
• were declared bankrupt or, by a court decision, forcibly stopped their business activities and one year has not passed since that moment;
• by a court verdict, they are deprived of the right to engage in entrepreneurial activity for a specified period, which has not expired.

Work book - how to fill it out

Procedure and filling out a work book provided for by the Labor Code of the Russian Federation. By general rule it contains information about the employee’s work activities. Since an entrepreneur cannot be an employee for himself, then, accordingly, he does not enter any information about his entrepreneurial activities.

Important: an individual entrepreneur does not issue a work book for himself.

All information is located in the Unified State Register of Individual Entrepreneurs. Only information about hired work is entered into the work book. Considering that he pays himself all the necessary deductions. That and the presence length of service confirmed by data that can be obtained from the Pension Fund.

The countdown of an entrepreneur's work experience begins with date of registration of an individual as an entrepreneur and ends with the date of deregistration.

The opposite situation is when an individual entrepreneur is an employee for another employer. In this case, all information is entered in the manner prescribed by law. That is, on the day of hiring and dismissal, appropriate entries and order numbers are made confirming the specified information.

And if you start working for hire, then the information that he carried out entrepreneurial activities also does not need to be entered into the work book.

Is it possible to register an individual entrepreneur while working for hire? An individual entrepreneur has a dual status: on the one hand, he is an individual, on the other, he is a subject of entrepreneurial activity. Knowing about this specificity, it can be assumed that an individual entrepreneur has the right to simultaneously run his own business and work on the staff of any organization on terms. This assumption is correct.

Is it possible to work and open an individual entrepreneur?

Individuals - with the exception of civil servants - have the right to register an individual entrepreneur and start their own business without leaving their main place of work. They can cooperate with the employer under the terms of an employment contract and provide services on the basis of civil law contracts.

The exception is those categories of workers who serve the needs of the state: officials, military personnel, employees of the prosecutor's office and security agencies. This contingent does not have the right to engage in business - it is impossible to sit simultaneously in the chair of a deputy and in the chair of one’s own office.

Some people are concerned about the question: “Is it possible to register an individual entrepreneur if I officially work, and not tell my boss about it?” We answer: yes. The employee is not required to notify the employer that he has received a certificate and is now running a business in his free time from his main job. The work book contains only records of employment; data on individual entrepreneurs is contained in the state register and is available upon official request.

However, employers themselves are often interested in preferring an individual entrepreneur to a full-time employee, and, having learned about the employee’s new status, may offer him to change the format further work. The fact is that if some work function is performed by an individual entrepreneur, the company significantly saves on so-called salary taxes - the individual entrepreneur pays insurance premiums for himself. In addition, an incoming employee with the status of an individual entrepreneur does not need to pay for vacation and sick leave, and he is also not entitled to a social package. Absence labor guarantees does not benefit the individual entrepreneur, but his benefit is smaller deductions from his earnings. For example, under a simplified taxation system, you need to pay 6% of income to the budget, while 13% of income tax is deducted from the salary of a full-time employee.

However, having registered an individual entrepreneur, you should not rush to submit a resignation letter in order to switch to a different format of cooperation with your employer. The problem is that the above scenario is considered by tax authorities as a desire to evade taxes through the unjustified replacement of labor relations with civil law ones. Despite the fact that the judicial authorities in proceedings on this issue often side with the individual entrepreneur and his counterparty, this should not be abused.

If an individual entrepreneur works under an employment contract, he enjoys all the benefits of such cooperation. His salary is paid on time, he can count on a bonus, he takes vacations at the expense of the employer, and in the event of dismissal from his position he receives a dismissal benefit. When an individual entrepreneur works for hire, he is obliged to comply with internal labor regulations.

Can an individual entrepreneur work under an employment contract?

The opposite situation, when an individual entrepreneur decides to get a job in the state, is also legal. In this case, the applicant appears at the interview as an individual, and he does not have to “close” the individual entrepreneur.

If an individual entrepreneur works in an organization under the terms of an employment contract, his entrepreneurial status does not matter to the employer. Settlements with the employee and funds are carried out in a common manner for everyone. Among other things, the employer pays insurance premiums from the salary of the individual entrepreneur. However, the fact that an individual entrepreneur works as an employee of a company, and contributions to funds are made for him as an individual, does not relieve the individual entrepreneur from his obligations to pay for himself.

The question of whether it is possible to work and be an individual entrepreneur also affects the financial aspect. Having become a full-time employee, the individual entrepreneur continues to pay insurance premiums for himself, even if he does not devote any time to own business and receives no income from it.

According to the law, an individual entrepreneur is obliged to pay insurance premiums for himself throughout the entire time he is an entrepreneur, with the exception of grace periods for non-payment. Such periods include time periods when a person is unable to carry on commercial activities, because he serves in the army, takes care of a child under one and a half years old, a person over 80 years old, or a disabled person. Also, beneficiaries may be individual entrepreneurs' spouses of diplomatic workers or contract military personnel who are unable to get a job for five years. In other situations, insurance premiums are required to be paid; even individual entrepreneurs do this. If payments to funds seriously complicate the financial situation, it probably makes sense to initiate the procedure for deregistering the individual entrepreneur from tax registration.

In the case when an individual entrepreneur works as an employee and retains his entrepreneurial status, insurance premiums paid by both himself and his employer go to the account of the insured person. When forming a pension, all of them will subsequently be taken into account.

In 2019, an individual entrepreneur pays 36,238 rubles for himself. minimum insurance premiums. If income is above 300,000 rubles, then an additional 1% is charged above this limit (for example, with an income of 500,000 rubles per year, an additional 2,000 rubles in contributions must be paid). If an individual entrepreneur has employees, he also pays into the funds for them - in general, the amounts are calculated at 30% of payments under employment contracts (with some exceptions).

Thus, the answer to the question of whether it is possible to work and have an individual entrepreneur is most often positive. The materials on our website will help you deal with taxes and individual entrepreneur contributions. Here you can prepare documents for individual entrepreneur registration. It's free and takes no more than 15 minutes, even for inexperienced computer users.

Each person sees success in their own way. While some of us are building a career step by step, others are striving to open, albeit small, their own business. However, business is always fraught with risk, and few people are ready to leave a job with a stable income before starting this path. How does being an entrepreneur compare to being an employee? In other words, is it possible to open an individual entrepreneur if you are officially employed?

Entrepreneur status

An individual entrepreneur (IP) is not an organizational and legal form of a small enterprise, but a special status of an individual. It provides a legal basis for doing business and making a profit, and also imposes a number of obligations: pay taxes and insurance contributions, report to government agencies, bear responsibility for their obligations. However, having registered as an individual entrepreneur, a person does not cease to be an ordinary citizen with his inherent rights and responsibilities. Including the right to be hired.

In other words, the statuses of individual entrepreneurs and employees most often do not intersect with each other and get along well. Therefore, the question “is it possible to open an individual entrepreneur if you are officially employed” generally has a positive answer, although with some reservations, which will be discussed below.

Who can and cannot be an entrepreneur

A person who intends to engage in entrepreneurial activity must meet the following requirements:

• have Russian citizenship;
• belong to the age category of 18 years or more (while working for hire is allowed from the age of 16);
• be fully capable, that is, do not have any limitation of legal capacity that may be established by a court decision in relation to persons with mental disorders or dependent on alcohol, drugs or gambling(such persons can work for hire, but cannot be individual entrepreneurs);
• have no judicial, professional or official restrictions on conducting business activities.

An entrepreneur carries out his activities at his own peril and risk, and this must be clearly understood. That is why the individual entrepreneur must be an adult and fully capable person who can be held responsible for his actions.

Professional and job restrictions

Sometimes a person’s position or profession may indeed make it impossible to register an individual entrepreneur, but such cases are few. Thus, it is prohibited for state and municipal employees to act as an entrepreneur. The ban was introduced in order to ensure that they can effectively carry out their work without being distracted by other activities. In addition, it is designed to eliminate the possibility of civil servants using their privileges in the course of developing their own business.

In connection with the above, the question arises: “Is it possible to open an individual entrepreneur if you are officially employed in government agency"In most cases, it is possible, since work in such organizations is not a civil service by default. List of positions civil service is established by presidential decree, as well as by acts of the constituent entities of the Federation. If you have any doubts about whether your position belongs to the civil service or not, you should turn to the legislation and find out this question.

A separate professional category, representatives of which are not able to register individual entrepreneurs, are notaries and lawyers. Like entrepreneurs, they conduct individual activities, pay taxes and submit reports themselves. However, their activities are not entrepreneurial, since their main goal is not to make a profit.

Also, for ethical reasons, the law prohibits managers from registering as individual entrepreneurs municipalities, deputies of the State Duma, the Federal Assembly and some other categories of deputies.

What does a future entrepreneur need to know?

So, we have covered in detail the question of whether it is possible to open an individual entrepreneur if you are officially employed. But this is far from the only thing that a future businessman should think about. Many people mistakenly believe that the status of an entrepreneur does not oblige you to anything: if things go well, good; Well, if not, then there is no demand! But this is by no means true. Registering as an individual entrepreneur and forgetting about it “until better times” will not work, and here’s why.

Regardless of whether the activity generates income or not, the individual entrepreneur must make contributions to insurance funds: pension (PF) and medical (MHIF). Contributions are payable even if no business activity is carried out at all. That is, your business is still in its infancy, and insurance deductions must already be made in full! Now their total amount is about 20 thousand rubles per year, and this amount is slowly but surely increasing.

In addition, even with zero activity, it is necessary to submit reports to tax office(IFNS). Failure to comply with this requirement, as well as violation of established deadlines, entails a fine.

In the activities of an entrepreneur there is one more key point- he is liable for obligations with all his property. That is, unpaid insurance premiums, taxes, fines, as well as any loans, borrowings and other obligations arising within the framework of business activities are personal debts of an individual. And the collection of these debts can be carried out at the expense of the property belonging to the person.

Is it worth the risk?

Doubts about whether it is worth opening an individual entrepreneur if you work officially arise for another reason. A person is simply not sure that he can successfully combine work and entrepreneurial activities. Business development is a difficult matter, and no one guarantees success. The main work also requires a lot of effort and time. Even if everything is carefully calculated, there is always a chance of encountering unforeseen difficulties, the solution of which will require more resources than planned. Therefore, before opening an individual entrepreneur, it is worth considering whether there will be an economic benefit from such a combination. After all, everyone knows what happens when you try to keep up with two birds with one stone...

What is better - being hired or having your own business? Everyone must answer this question for themselves. For those who have decided to try themselves as an entrepreneur, we will next tell you about the registration process.

Collection of documents

Registering as an entrepreneur is a fairly simple process. Documents for opening an individual entrepreneur are presented in the following list:

• passport of a citizen of the Russian Federation;
• certificate of assignment of a TIN (if not available, you must obtain it from the regional Federal Tax Service);
• application in form P21001;
• paid state duty in the amount of 800 rubles (original and copy of receipt);
• 2 copies of the notice of transition to the simplified taxation system - a simplified taxation system (if absent, it is considered that the individual entrepreneur will apply the general taxation regime).

You need to think about choosing a tax regime even before opening an individual entrepreneur. Most entrepreneurs prefer the simplified tax system, since under this regime there is no need to keep accounts, as well as pay VAT, income and property taxes. Accounting is reduced to filling out a book of purchases and sales, and all taxes are replaced by one, which is calculated at a rate of 6% of income or 15% of profit (optional). It is also worth considering that some types of activities fall under other taxation systems - EVND, patent or Unified Agricultural Tax. There are often situations when an individual entrepreneur is forced to apply several tax regimes at once.

Registration process

Registration of individual entrepreneurs is carried out in the territorial bodies of the Federal tax service. The set of documents can be taken there in person, transferred through a representative authorized by a notarized power of attorney, or sent by mail in a valuable letter. In the last two cases, form P21001 must be certified by a notary. Also, documents can be submitted for registration to the nearest MFC (multifunctional center of public services), however, not all service branches yet provide this opportunity.

After three working days, the documents will be ready. To confirm that business activities can now be carried out legally, you will receive a registration certificate and an extract from the register of individual entrepreneurs. Along with these documents, you will be returned one copy of the notice of application of the simplified tax system, containing a mark from the Federal Tax Service. Well, that's all, you have become an individual entrepreneur!

Information about the new individual entrepreneur is transferred from the tax service to the Pension Fund, where a registration number is assigned. Notification of registration with the Pension Fund along with a memo from the payer of insurance premiums will be sent to you by mail. In the meantime, you can order a print and, if necessary, open a bank account.

This completes the process of registering an entrepreneur; it’s time to start developing your business! And, of course, it is important to make mandatory payments on time, as well as submit reports to regulatory authorities.

Many people have thoughts about earning extra income, although there is permanent place work. Often they open their own business for this purpose. But in order not to break the law, business activities must be registered. One option is to register as an individual entrepreneur. Such people are interested in whether it is possible to open an individual entrepreneur if they are officially employed. There are some prohibitions in this matter.

Restrictions

To answer the question of whether it is possible to open an individual entrepreneur if you are officially employed, you should focus on legal norms. An individual entrepreneur, compared to an LLC or OJSC, is not an organizational and legal form. This is the status of an individual. And he has the same rights to employment regardless of whether it is a business or not.

There are several conditions for registering an individual entrepreneur:

• age from 18 years;
• capacity;
• Russian citizenship;
• no restrictions on business.

Considering these requirements, is it possible to open an individual entrepreneur if you are officially employed? Labor obligations cannot be an obstacle to starting a business.

Who is prohibited from opening an individual entrepreneur?

But working citizens have limitations in their ability to register a business. This is related to the profession or position. Those who serve the state cannot open a business. These include:

• military personnel;
• employees of the Ministry of Internal Affairs;
• officials;
• deputies of the State Duma and the Federal Assembly;
• heads of municipal organizations.

Is it possible to open an individual entrepreneur if you are already officially working as a lawyer or notary? People of these processions are also prohibited from starting a business. The reason for the restrictions is due to excessive busyness. Employees who are supported by the state and also represent its interests should not be distracted by business activities.

After all, then the main responsibilities may not be performed very well. In addition, simultaneous work in government and doing business can encourage lobbying, and this is considered a violation of the law. There are also restrictions in cases where a working person intends to register a business, as well as in the opposite case: until the individual entrepreneur is deregistered, it is impossible to obtain a certain position.

Can employees of a budgetary or government organization register as an individual entrepreneur?

Not in all cases, employees of municipal and state-owned enterprises have the status of civil servants. In these organizations there is a division into civil servants and employees. The category can be found in the employment contract.

The list of positions that have a special status is created by presidential decree. Special cases are recorded in regulatory documents. Therefore, to avoid problems, you need to ask your employer whether it is possible to open an individual entrepreneur if you are officially employed in your position?

After all, people of many professions can be considered civil servants. Is it possible to open an individual entrepreneur if you are officially employed as a teacher? These employees are allowed to conduct private activities in the form of tutoring. And the head doctor of a private hospital cannot engage in business, since he represents the state in the field of healthcare. Is it possible to open an individual entrepreneur if you are officially employed by Russian Railways? These employees can start a business.

Does individual entrepreneur affect labor relations?

If we take into account the norms of the law, then no difficulties should arise in organizing a business with official employment. But what kind of relationship a particular employee and his employer will have depends on them.

Is it possible to open an individual entrepreneur if you are officially employed by a bank? Since the employees of this organization are not civil servants, entrepreneurial activities are available to them. Before registering as an individual entrepreneur, you need to assess your strengths and capabilities. Conducting a case takes time, since this is the work itself, as well as reporting to regulatory authorities. If you fail to timely submit the necessary documents to the tax, pension, or insurance funds, you will have to pay fines.

It is not possible to be an entrepreneur only periodically. The obligations that the individual entrepreneur must fulfill continue throughout his work. And they only end with deregistration. Due to additional employment, the quality of work at the main place should not suffer.

If an employer makes high demands on an employee, having learned about the registration of an individual entrepreneur, the employee has the right to complain to the labor inspectorate. Running your own business does not change the employer's obligations. The institution also makes tax and contribution payments, provides paid leave and sick leave.

The employee must also pay taxes for individual entrepreneurs, as well as make payments to the Pension Fund and the Social Insurance Fund. Is it possible to open an individual entrepreneur if you are officially employed by Russian Railways? Since the employees in this organization are not government employees, they are therefore allowed to do business.

It is not necessary to inform managers about the start of a business, since there are no such requirements in the law. You can find out about a person’s registration by requesting an extract from the Unified State Register of Individual Entrepreneurs to the Federal Tax Service or using advertising.

Employment contract

Citizens who are individual entrepreneurs, like others individuals, can be hired and work under a contract. Work book will not include information about entrepreneurship, so information about the main job is included.

There are situations when a relationship appears between an individual entrepreneur and a company as a customer and a contractor. Then there is no need to draw up an employment contract, but a civil agreement is drawn up. Payment is made based on the certificate of completed work. This option is only possible with bilateral consent.

Combination

IP must be registered. This procedure is the same for everyone. You need to choose a sector, a taxation system, and also prepare documents:

1. Passport.
2. Application for registration in the Unified Register in form P21001.
3. Confirmation of payment of state duty.
4. Application for a simplified taxation system (2 copies).

These areas have OKVED codes which should be recorded in the application. In each activity you can use a simplified system, and then you will need UTII. It assumes 2 taxation options: a contribution of 6% of income and 15% of profit. If the business turnover is small, choose 6%.

The documentation is provided to the Federal Tax Service. After 3 days, a certificate of individual entrepreneur and an extract from the Unified State Register of Individual Entrepreneurs are issued. The information is sent to the funds, where a registration number will be issued. After this, legal business begins.

When is registration needed?

There are cases when business registration is mandatory:

1. To conduct business you need a patent or license;
2. To perform transactions through the account.
3. To attract customers you need active advertising.

Opening a business according to the laws of the Russian Federation involves mandatory registration. Whether to combine it with official work or not depends on the person himself. It is necessary to calculate whether there will be enough time to engage in both activities. It is also important that it be profitable.