Company self-employment – benefits and risks
Nadezhda Golub lists the main risks and benefits for the organization from working with self-employed, describes the interaction procedure and legislative framework
In 2019, from January 1, a tax experiment was launched in four constituent entities of the Russian Federation: in Moscow, Moscow Region, Kaluga Region and the Republic of Tatarstan, which will be valid until December 31, 2028 inclusive. Now, many people prefer to work for themselves, call themselves the beautiful term “freelancer”, enter into contracts with companies, provide services, and do not pay taxes. Therefore, the tax system came up with a new status for this category of citizens in order to take control – it proposed legalizing itself as a self-employed and paying professional income tax.
Criteria for the self-employed:
Do not have an employment relationship with the employer;
They do not have employees, that is, those citizens who receive income from their personal labor activity (goods or services);
Conduct their activities (provide services and perform work) in the territory of one of the constituent entities of the Russian Federation participating in the experiment;
They have an income not exceeding 2.4 million rubles per year (200 thousand rubles per month).
Legal entities have already understood that it is beneficial to work with self-employed people, you just need to arrange everything correctly.
Benefits of working with self-employed
If the self-employed provide services or sell goods to individuals, then the rate is 4%, and in cooperation with legal entities or individual entrepreneurs, the rate is slightly higher – 6%.
Entrepreneurs quickly respond to all the new things, starting to look for benefits, ways to avoid unnecessary expenses and risks. On the Internet instantly, almost from the first days of 2019, “harmful advice” appeared for employers – how to “transfer” their employees to the status of self-employed, that is, in essence, to dismiss and execute under a civil law contract. Here it must be taken into account that the legislator insures himself against the ideas and entrepreneurship of businessmen, trying to think through everything.
It will not work to cheat and dismiss workers, and then conclude GPC agreements with them as self-employed in order to save on the payment of contributions and personal income tax, everything is thought out and enshrined in subparagraph 8 of paragraph 2 of Article 6 of FZ-422 of November 28, 2018, the law is clear prescribes that if the self-employed renders services to his former employer less than two years after his dismissal, then such income does not fall under the influence of the preferential tax regime – he will have to pay, as expected, a tax at a general rate of 13% (for individuals).
The benefit in cooperation with the officially registered self-employed is that the company does not need to pay tax for it – this obligation lies with the self-employed. The tax will be 6% of each transaction with a legal entity, and in case of interaction with an unregistered individual, for example, under a GPC or labor agreement, the company pays personal income tax for it in the amount of 13%, plus insurance premiums are paid on it.
By the way, according to paragraph 1 of Article 3 of FZ-422 dated November 28, 2018, “within ten years of the experiment, amendments to this Federal Law may not be made in terms of increasing tax rates and (or) reducing the maximum income established by paragraph 8 of Part 2 Article 4 of this Federal Law. ”
But where there are benefits, there are risks. The main risk when working with the self-employed is that inspectors can re-qualify the GPC agreement as a labor contract. In this case, both the company (a fine of up to 100,000 rubles) and its manager (a fine of up to 20,000 rubles) will be brought to administrative responsibility under paragraph 4.5 of Article 5.27 of the Code of Administrative Offenses of the Russian Federation. And also forced to pay taxes and fees.
Therefore, you need to be very careful about the terms of the contract, and it would be better if it is professional, taking into account all the points.
Terms of the contract that you need to pay attention to
When drawing up a contract with a self-employed, for reference, you can take any GPC agreement that you use in working with other contractors, because FZ-422 of November 28, 2018 does not regulate the civil law relations of the parties to the transaction and the procedure for their execution, you must be guided by the rules of civil law.
Before concluding a contract with a self-employed, make sure that he really has this status. If you decide to draw up a contract yourself, without the participation of professionals, be sure to pay attention to the following provisions in the contract:
Date of conclusion of the contract;
Subject of the contract;
The procedure for the provision of services, the compliance of services with certain requirements;
Description of the acceptance procedure, the rules for signing the act;
Consequences in case of non-compliance of the quality of services with the stated requirements;
Cost of services;
Rights and obligations of the parties;
Responsibility of the parties;
The procedure for changing the terms of the contract;
Dispute Resolution Options;