If the SP is employed. Individual entrepreneurship: can an individual entrepreneur work at another job

In practice, in order to earn additional money, there are times when a person officially working in an organization has a desire to open his own business and be his own boss. This is a very tempting prospect, which, moreover, is not prohibited by law. Here you can fully apply your skills and abilities, which will help you earn additional money in your budget. Hard work, perseverance, patience, the ability to correctly prioritize - will become your main qualities. So, you can open an IP to a working one, but there are still features and limitations that we will consider in this article.

What are the restrictions on opening an IP for a worker

Key differences in registering an individual entrepreneur

The current Russian legislation does not provide for any nuances in the question of how to open an IP for an officially working person. The registration procedure is standard and follows all the rules, as for an individual entrepreneur who does not officially work anywhere.

First you need to submit to the tax office at the place of your residence an application for registration and opening of business activities of the established form, a photocopy of your passport, a receipt for payment of state duty in the amount of 800 rubles, determine the OKVED code and indicate it as the main type. If the type of your business activity will be associated with minor children, then you will need a certificate of no criminal record.

The tax authority will review these documents within five days and issue you a certificate that will give you the right to try your hand at business. Also, data about you as a private entrepreneur will be entered in the unified state register of individual entrepreneurs, about which you will be issued an extract. Further, the tax authority is obliged to notify the Pension Fund. We advise you to control this issue, and most importantly, remember that regardless of how much profit you receive, carry out activities or not, you are obliged to pay insurance premiums and report to the PFC in any case. As an individual entrepreneur, you have the right to make a seal, open a bank account, and hire employees yourself. But do not forget that, unlike official work under an employment contract, now you have responsibilities: keep a book of income and expenses, submit reports, pay taxes and mandatory payments.

Difficulties and features in doing business

First of all, it is not necessary to identify and confuse entrepreneurial activity and activity under an employment contract. When asked whether it is possible for a worker to open an IP, the conclusion is unequivocal: yes, it is possible. However, it must be borne in mind that these are two completely different concepts that do not depend on each other and do not affect each other. There is an opinion that some individual entrepreneurs who officially work in organizations believe that since the employer pays insurance premiums for them, they do not need to do anything. We want to clarify that an individual entrepreneur must pay mandatory fixed contributions for himself in any case. And insurance premiums for him, as for an individual, will be paid by the employer.

There are no more features in the activities of a working individual entrepreneur. He receives a work book, where he makes an appropriate entry. In business activities, such a record is not provided. He also receives an official salary, with which there are accruals, which we talked about above. What attracts me most in an independent business is a free schedule, no rules for observing internal labor regulations, and no “boss-subordinate” relationship. As an official employee of any organization, you do not have such privileges.

As for the question of the need to notify your employer at the official place of work under an employment contract that you have registered as an individual entrepreneur, this is only your desire and your relationship. If there are no force majeure circumstances, then no one will know about this fact.

The difficulties for an officially working individual entrepreneur when opening are as follows:

• Possibility to combine two activities. You can work as a security guard in a store in three days and manage to manage your phone repair business, or you can be a teacher, loaded to the limit with students.
• The risk factor plays an important role in the activities of a businessman. It is included in unearned profits. For an employee, this aspect is excluded. He will receive his salary on time.
• For individual entrepreneurs, there is no social package, which he will also own as an employee at the same time. That is, you can go on vacation and get sick at your official job.
• As an official employee of the enterprise, you will be responsible only for direct loss (and this still needs to be proven), and as an individual entrepreneur, you will be responsible for everything that is written in the contract.
• Most often, an employee can be subject to disciplinary action. It is possible to impose tax penalties on a businessman, bring him to administrative, economic, civil and even criminal liability.
• The employee is responsible for the damage caused by part of the property. The main difference between individual entrepreneurship is that it is liable for obligations and debts with all its property, which, according to the law, may be levied.

After analyzing all of the above, we confirm that it is not difficult for an officially working individual to open an individual entrepreneur. And this is not the main difficulty in the work of IP. Simply, confirming the mandatory sign of entrepreneurship - independence, you must once again weigh all the pros and cons, calculate your strengths associated with the quality performance of your duties in all areas of activity. And if you are confident in your abilities, are able to correctly allocate your time, then all roads are open to you.

After registering an individual entrepreneur with the tax office, you get not only the right to conduct business, i.e. engage in entrepreneurial activities, but also duties, the first of which is to submit reports and pay insurance premiums for themselves. In addition to these key responsibilities of each IP, there are a number of nuances that you should be aware of in order not to run into fines in the very first month of your official activity. Especially for this article, we have selected seven important issues that an IT freelancer needs to solve immediately after state registration.

1. Choose the right taxation system

If, when registering as an individual entrepreneur, you did not submit notifications of the transition to a simplified taxation system, then you need to decide on the taxation system within X time after the date of registration.

The system of taxation is the procedure for calculating and paying taxes. Each system has its own rate and tax base, but the main thing is that the amounts of tax payable differ significantly. One of such illustrative examples is in the article "How much does a programmer in Moscow earn according to the Federal Tax Service".

There are five taxation systems in total, but one of them (ESKhN) is intended only for agricultural producers. You can choose between the main (OSNO) and special systems (USN, UTII, PSN). In principle, the calculation of the tax burden is an accounting topic, so if you know a competent specialist, then it makes sense to contact him.

• on OSNO you have to pay 13% of the difference between income and expenses plus VAT;
• with the STS Income tax will be 6% of income (in some regions the rate can reach up to 1%);
• with the simplified tax system Income minus expenses - from 5% to 15% of the difference between income and expenses (in some regions the rate can reach up to 1%);
• the cost of the patent is issued by the FTS calculator;
• the calculation of UTII is a little more complicated, but it can really do it on its own.

If you don’t want to delve into the calculations, but you can’t get to the accountant, we recommend that you apply for the simplified tax system Income, because. this is the most common system of taxation. Plus, this is the simplest system in terms of reporting with a fairly low tax burden. It can also be combined with any other systems, except OSNO.

Why is it important: special (they are also preferential) tax regimes allow you to reduce payments to the budget to a minimum. This right is enshrined in Article 21 of the Tax Code of the Russian Federation. But if you yourself do not submit an application for the transition to the simplified tax system, UTII, PSN, then no one will persuade you. By default, you will have to work on a common system (OSNO). It is undesirable to forget about the reporting deadlines of your system; for an unsubmitted declaration, the tax authorities very quickly block the current account of the individual entrepreneur.

Another reason to submit tax returns on time is the risk of receiving a payment in the amount of 154,852 rubles from the PFR. The logic is this - since you did not report your income to the IFTS, then their size is simply immodest. This means that contributions will be calculated to the maximum (8MRO * 26% * 12). This is not a fine, the money will go to your pension account and will be taken into account when calculating your pension (if everything has not changed again by then), but still the surprise is not the most pleasant.

2. Take advantage of tax holidays

If you are registering as an individual entrepreneur for the first time after the adoption of the regional law on tax holidays, you can claim a zero tax rate under the STS and STS regimes. You can not pay tax for a maximum of two years. The specific types of activities for which tax holidays are established are determined by the regional law.

There are no tax holidays for developers in Moscow, but if your activity is related to research and development, then in most regions, including Moscow, you can get a zero tax rate.

Details of tax holidays, as well as the base of most regional laws can be found here.

Why is it important: if there is an opportunity to be in a tax haven for a while, why not take advantage of it? In addition, on the PSN, in principle, there is no way to reduce the cost of a patent by the amount of contributions. And as part of the tax holidays, an IP patent will not cost you anything.

3. Know and pay insurance premiums for yourself

Insurance premiums are payments that each entrepreneur is obliged to make for himself to the pension fund (PFR) and the compulsory health insurance fund (FOMS). Starting from the new year, the Federal Tax Service will take over the collection of contributions, because. according to the authorities, the funds themselves do a poor job of collecting payments in their favor.

The minimum contribution amount changes every year. In 2016, this is about 23 thousand rubles plus 1% from incomes over 300 thousand. If you have been registered as an individual entrepreneur for less than a year, then the amount is recalculated accordingly. Contributions for yourself must be paid all the time while you are registered as an entrepreneur. Justifications and arguments of the form:

• I do not conduct real activity;
• what kind of business is there, some losses;
• the employer pays contributions for me according to the work book;
• I'm actually retired, etc.

not accepted by the foundations.

You can not pay contributions for yourself if the individual entrepreneur was drafted into the army or he takes care of a child under one and a half years old, a disabled child, a disabled person of the 1st group, elderly people over 80 years old. But even in these cases, the accrual of contributions does not automatically stop, you must first submit documents that you are not engaged in a real business.

So it’s not worth opening an IP just like that, with the expectation that it might come in handy someday. If you nevertheless registered as an individual entrepreneur, and now you are in idle time, then it is cheaper to deregister (the state duty is only 160 rubles), and, if necessary, register again. The number of approaches to the reception desk is not limited.

Why is it important: contributions will still be collected from you, even if you close the IP. Plus, a fine of 20% to 40% of the unpaid amount and penalties will be charged. In addition, by not paying contributions on time, you deprive yourself of the opportunity to immediately reduce the accrued tax by this amount.

An example of reducing payments under the simplified tax system for insurance premiums

An individual entrepreneur without employees on the simplified tax system Income for 2016 earned 1 million rubles. He had no business expenses (but even if he had, then no expenses are taken into account on the simplified taxation system Income).

Tax amount 1,000,000 * 6% = 60,000 rubles. IP insurance premiums for themselves amounted to 30,153.33 rubles, based on:

• contributions to the PFR - (6,204 * 12 * 26%) + ((1,000,000 - 300,000) * 1%) = (19,356.48 + 7,000) = 26,356.48 rubles.
• contributions to the MHIF - 3,796.85 rubles (6,204 * 12 * 5.1%) at any income level.

The entrepreneur took advantage of the right to reduce advance payments for a single tax on the simplified tax system at the expense of paid insurance premiums, therefore he paid them quarterly (*).

Let's calculate the total amount that went to the budget in the form of tax: 60,000 - 30,153.33 rubles (the amount of paid insurance premiums by which the tax can be reduced) = 29,846.67 rubles. As a result, his entire tax burden, including insurance premiums, is 60,000 rubles. The net income from the business of an individual entrepreneur is 1,000,000 - 60,000 = 940,000 rubles.

(*) If you pay contributions in a single amount at the end of the year, you will first have to pay the full tax amount of 60,000 rubles, and then apply to the IFTS for a refund or offset of the overpaid tax. Therefore, it is better to pay contributions in installments every quarter, and immediately reduce quarterly advance payments on the simplified tax system. The result will be the same, but in the first case there is more trouble.

4. Submit a notice of commencement of activity

Few people know this, but before starting to provide repair services for computers and communication equipment (OKVED codes 95.11 and 95.12), an individual entrepreneur must submit a notice of the start of business activities to the local branch of Rospotrebnadzor.

This is done in order to include you in the inspection plan of Rospotrebnadzor, although they promise not to check for the first three years after registering an individual entrepreneur. But if a client complains about you, dissatisfied with the quality of services, then the check will be unscheduled. By the way, from January 1, 2017, Rospotrebnadzor will come with an inspection only if the client provides evidence that he has already tried to call you to account. Apparently, the department is already tired of checking the reality of all consumer complaints.

Why is it important: If you do not file a notification, you can get a fine of 3 to 5 thousand rubles. In itself, the indication of OKVED codes 95.11 and 95.12 when registering an IP does not oblige you to report anything. You only need to file a notification if you actually plan to start repairing computers and communications equipment.

5. Open a current account

You can work without a current account if your clients are individuals who pay in cash, and you enter into agreements with other individual entrepreneurs and LLCs for amounts not exceeding 100 thousand rubles. This is the limit set by the Central Bank for cash settlements between commercial entities.

It is quite easy to exceed it, because this is not a one-time payment, but the amount of settlements during the entire term of the contract. For example, you entered into a lease for a year, the rent is 15 thousand rubles per month. The total amount of settlements under the agreement will be 180 thousand rubles, which means that payment of rent is allowed only by bank transfer.

Cashless payments are convenient in principle, not only because they increase the number of payment methods, but also allow the consumer to pay you with a credit card when he has no other free money. Settlements with electronic money can be legalized by creating a corporate IP wallet.

Why is it important: for violation of the cash limit, an individual entrepreneur is fined under Article 15.1 of the Code of Administrative Offenses of the Russian Federation (from 4 to 5 thousand rubles). And about why you should not accept payments to your personal card, we told in the article 5 reasons not to use your personal account in freelancing.

6. Register as an insured

If you use hired labor, then you must register as an insurer in a timely manner. Moreover, the type of contract with the employee - labor or civil law - does not matter. Even if you conclude a one-time short-term contract for the performance of some services or work with an ordinary individual, you become an insurer. That is, in addition to paying remuneration to the contractor, they are obliged to pay insurance premiums for him at their own expense, withhold and transfer to the personal income tax budget and submit reports.

The obligations of the insured to submit all kinds of reports on employees or performers are very depressing - there are really a lot of them, and it is complex. And since 2017, the main functions of administering contributions were transferred to the Federal Tax Service, nevertheless leaving some reporting for the PFR and the FSS.

Why is it important: the deadlines for registration as an insurer of individuals in the Pension Fund of the Russian Federation and the Social Insurance Fund - 30 days from the date of conclusion of the first labor or civil law contract. If the deadline is violated or not registered at all, then the Pension Fund will fine from 5 to 10 thousand rubles, and social insurance - from 5 to 20 thousand rubles. Since 2017, the registration procedure with the FSS has remained the same, and instead of the FIU, an application from an individual entrepreneur must be submitted to any tax authority.

7. Obtain a license if your activity is licensed

A license is a permit for the right to engage in a certain type of activity. In the IT sphere, the law of May 4, 2011 No. 99-FZ refers to the following areas as licensed:

• Development, production, distribution of encryption tools, information systems and telecommunication systems, performance of work, provision of services, maintenance in this area, except for the own needs of the organization or individual entrepreneur;
• Development, production, sale and acquisition for the purpose of sale of special technical means intended for secretly obtaining information;
• Activities to identify electronic devices designed to secretly obtain information, except for the own needs of the organization or individual entrepreneur;
• Development and production of protective equipment, activities for the technical protection of confidential information.

Licenses are issued by the FSB, advice on licensing issues can be obtained.

Why is it important: for activities without a license or in violation of its conditions, an administrative fine can be collected under Article 14.1 of the Code of Administrative Offenses of the Russian Federation (for individual entrepreneurs, the amount is from 3 to 5 thousand rubles), confiscation of manufactured products, production tools and raw materials is also allowed. If, as a result of such activities, large damage is caused or income is received on a large scale, then criminal liability is also possible.

Criminal Code of the Russian Federation, Article 171. Illegal entrepreneurship

1. Carrying out business activities without registration or without a license in cases where such a license is obligatory, if this act has caused major damage to citizens, organizations or the state, or is associated with the extraction of income on a large scale, shall be punishable by a fine in the amount of up to 300 thousand rubles or in the amount of the wage or other income of the convicted person for a period of up to two years or by compulsory works for a term of up to four hundred and eighty hours, or by arrest for a term of up to six months.

2. The same act:

a) committed by an organized group;

b) associated with the extraction of income on an especially large scale, -

punishable by a fine of from one hundred thousand to five hundred thousand rubles or wages or other income of the convict for a period of one to three years or by compulsory labor for a term of up to five years, or by deprivation of liberty for a term of up to five years, with or without a fine in the amount of up to eighty thousand rubles or in the amount of the wage or other income of the convicted person for a period of up to six months.

Finally, a brief overview of what cannot be done with IP:

1. IP cannot be sold completely as a business. An entrepreneur can sell property, remnants of goods, raw materials, materials, and so on. The buyer, if he intends to continue doing business, must be registered as an individual entrepreneur or LLC. Documents that contain the name of the entrepreneur-seller (licenses, permits, approvals, contracts, etc.) will have to be re-registered for the new owner, and this is not always easy.
2. IP cannot be renamed. Changes in the name of the individual entrepreneur are allowed only if the passport data of the individual himself has changed. For example, when changing the surname in marriage. But it’s impossible to simply call yourself by a different name or come up with a sonorous pseudonym / name. You can register a trademark or service mark that you use in advertising, but the IP will still appear in official documents under the full name of an individual.
3. You cannot register two or more IPs at the same time. Registration of an entrepreneur is carried out on his TIN of an individual, which does not change throughout his life, regardless of the change of name. If you are an active entrepreneur, the tax authorities will immediately see this, so they will refuse to open a new IP. If you want to have several unrelated businesses, register companies, you just need to stop at the number 10, after which the founder is recognized as a mass one.
4. IP cannot be transferred or rented. This is equivalent to renting a passport or work book. There are such offers on the Internet, moreover, they try to convince that everything is within the law: they will show copies or originals of the IP registration certificate, issue a power of attorney and even sign an agreement on joint activities. But such an agreement has the right to conclude commercial entities, and not individuals, so it has no legal force. Everything that you earn will belong to the “landlord”, you can only try to prove something through the court.

If you are not yet an IP, but are actively thinking about it, read our full instructions for registering an IP with all the life hacks. We are also ready to provide you with a free consultation.

The legal framework governing labor relations in the 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 if IP can work with IP? 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 the attributes inherent in legal entities, for example:

• checking 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 individual entrepreneur must carry out all entrepreneurial activities individually. This is definitely not the case.

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

True, for this you will need to draw up documents for employment - to 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 STS can have a staff of no more than 100 people. If an entrepreneur crosses this threshold by at least one, then he will move into the category of medium-sized companies (from 101 to 250 people) and lose all preferential working conditions. Firms with more than 250 employees are considered large.

This is what the "gradation" of the number of jobs looks like, determined by the scale of the IP.

Director at IP

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

These include, for example:

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

The list can be continued 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, all responsibility for what is happening in the company (especially for the financial condition and ability to pay debts) is still borne by its owner, and not by hired personnel.

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

In practice, there are very rare cases when a citizen, after registering an individual entrepreneurship, appoints other persons to managerial 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 an individual entrepreneur and do business.

Exceptions are civil servants:

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

If a citizen is officially employed and at that time registered an individual entrepreneur, 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.

By the way, employers themselves are conceived interested in working with citizens not as employees, but as entrepreneurs who fulfill the terms of the contract. First of all, this is due to the economic benefits of both parties.

For the employee, the employer is obliged to pay insurance premiums, 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 the contributions for himself.

A citizen working in the status of an individual entrepreneur also receives economic benefits in this case. If he works on a simplified taxation system of "6%", then he must pay only 6% as tax from the profits received, and not 13% (this is the amount of income tax for an employee). Although in this case it must be taken into account that the individual entrepreneur does not have labor guarantees.

However, this option of cooperation, which is unfavorable for the state in terms of tax revenue, can be considered by the Federal Tax Service as an attempt to evade taxes by unreasonably replacing labor relations with civil law ones. Of course, in litigation, the law often takes the side of entrepreneurs, but this is far from always the case.

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

It should not contain wording that is typical for labor relations, rather than for business.

These include:

1. Job titles and their respective subordination. In business relations there are customers and performers, but not bosses and subordinates.
2. Salary, wage rate or compensation. The work of the contractor is paid for the achievement of the final result, which is provided for in the contract.
3. The obligations of the contractor to comply with the rules established in the company for which he works.
4. Social package, creation of working conditions.

If these aspects are not included in the contract concluded between entrepreneurs, then it will be difficult for the tax authorities to defend their innocence in court.

An individual entrepreneur working under an employment contract enjoys all the privileges that are provided for him by law: medical and pension contributions to state funds, regular payroll, paid vacations and sick days.

Hiring an individual entrepreneur to 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 at 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 for a job interview.

It does not matter for the employer whether he concludes 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 carry out settlements with the employee and state funds, pay contributions for him.

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

From the foregoing, it follows that for an entrepreneur working under an employment contract, contributions to the Pension Fund and the Social Insurance Fund are required to be made by both his employer and himself. All this will ultimately affect, for example, the size of the pension (in a positive direction).

An individual entrepreneur is obliged 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 unable to conduct entrepreneurial activities.

These include:

• service in the Armed Forces of the Russian Federation;
• caring for a child under 1.5 years old / a person over 80 years old / a disabled person.

Also, insurance premiums for themselves may not be paid by individual entrepreneurs who are spouses of diplomatic mission employees or military personnel under a contract who have not been able to find a job for 5 years.

In 2019, the minimum amount of insurance premiums for an individual entrepreneur is 32,385. If his income exceeds 300,000, then another 1% is added to the minimum level in excess of this limit. 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, then he is obliged to pay for them a total of 30% of payments under employment contracts to insurance funds. There are legitimate ways to reduce these contributions.

How to recruit IPv IP? 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 takes place in 8 stages:

1. Obtaining consent from a 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 on familiarization with the rules on labor protection and other processes of labor activity. Registration of a citizen in a journal (this item is described in article 212 of the Labor Code of the Russian Federation).
3. Familiarization with the terms of calculation, as well as other conditions that affect the workflow.
4. Conclusion of an employment contract.
5. Issuing an order on hiring a citizen, familiarizing him with the document.
6. Signing a document imposing liability on the employee (if he will deal with the 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 you need to convey to the employee in paragraph 2:

• general information about the activities of the entrepreneur;
• labor protection standards (according to the legislation of the Russian Federation);
• concepts of working time and rest;
• working conditions, the presence of harmful factors, if any;
• rules of conduct for employees in the workplace;
• the procedure for issuing special protection, if required;
• circumstances of accidents at the workplace, the procedure for their occurrence;
• responsibility for violation of the charter/instructions;
• fire safety rules;
• first aid rules 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 even before the citizen begins to perform the assigned work, in order to avoid any problems.

How to apply for an IP to work for an IP?

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;
• insurance pension certificate;
• the conclusion of the medical board (for the conditions specified in Article 212 of the Labor Code);
• certificates of no criminal record, from a narcologist, a psychiatrist (when concluding an employment contract with a minor);

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

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

1. By urgency: urgent, concluded for an indefinite period.
2. By the presence of a probationary period: with a probationary period, without a probationary period.

The presence of a probationary period makes it possible for 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, it is necessary to register him with the Pension Fund of the Russian Federation (within 10 days), as well as with the Social Insurance Fund (within a month) and the Compulsory Medical Insurance Fund (within 30 days).

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

A circle of persons is singled out, the conclusion of an employment contract with which requires a special approach.

These include:

• minors;
• Foreign citizens;
• disabled people;
• people who combine several jobs (part-time).

When employing minors, it is necessary to take into account that:

1. An employment contract is concluded with persons under the age of 16 who do not have medical contraindications.
2. Persons under the age of 15 may only be contracted for light work.
3. When signing an employment contract with adolescents aged 14, it is necessary to obtain documentary consent from their parents / guardianship authorities.

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

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

• migrant's 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.

When hiring a foreign citizen, an individual entrepreneur must notify the Federal Migration Service of this within 3 days at the place of registration of the entrepreneur using a registered letter. Similarly, when it is necessary to dismiss an employee.

When hiring disabled people, individual entrepreneurs need to 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 of additional leave.
3. Additional days off without pay (60 days a year).

Next, it is worth deciding who the part-timers are. These are persons who, in their free time from their main work, perform other regular paid work.

For them, the employer does not have the right to set a working day longer than 4 hours.

Some believe that the labor legislation also provides for special working conditions for pensioners, but in reality this is not the case. Those who are on a well-deserved rest are equated to ordinary workers without any benefits.

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

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

• women over 55;
• men over 60.

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

An employment contract on a part-time basis cannot be concluded with minors if the work is related to driving vehicles or harmful conditions.

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

1. Sole proprietors 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. At the same time, you do not need to quit your job, as well as notify the employer about the 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 required to pay insurance premiums for IP. All this will be taken into account when applying for a pension, for example.
4. The minimum amount of insurance payments for an individual entrepreneur per year is 32,385.
5. When employed, the status of an “individual entrepreneur” does not give a citizen any privileges compared to other potential employees. How can an IP hire an IP? An individual entrepreneur is hired as an ordinary citizen in accordance with the rules established by the Labor Code of the Russian Federation.

Can a Sole Proprietor Hire a Sole Proprietor? Yes, as an ordinary employee who fulfills the terms of an employment contract.

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

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

The answer to this question lies in the plane of the concept of the term "individual entrepreneur". Here is traced dual status, since , and the subject of entrepreneurial activity.

If you have the 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 are civil servants).

Notify management there is no need for you to open your own business. You must decide for yourself whether this is prudent and expedient for you. Some companies even welcome when an employee opens his IP. This exempts the employer from monthly insurance premiums from the salary of an employee. Also, a businessman is not provided with a social package, i.e. vacations and sick days are not paid. And a newly opened entity may not be bound by the internal labor regulations, and in some cases even pay less taxes to the budget.

Do not abuse such situations as an employer so that the tax authorities do not perceive this as an attempt to hide taxes. The fiscal authorities believe that in this case the labor contract is being replaced by a civil law one.

And if you are not interested in all this, then you can calmly continue to work further without reporting your new type of activity. State authorities do not have the right to require the provision of other documents, except for those provided for. Therefore, do not worry that you may be required to have a work book or a certificate from the place of work.

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

Consider the reverse situation, when a businessman is not very successful and decides to get a better job. profitable official job or just 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, an entry is made in the work book. All deductions will be made by the accounting department as from an employee. The payment of the entrepreneur's insurance premiums "for himself" remains a prerequisite, as well as the payment of taxes and the timely submission of tax returns. It is also important to remember that even if the activity is not carried out and no income is received, then it is imperative to pay contributions to the Pension Fund for yourself and submit reports to the tax authorities. In this case, only certain specific periods of time and circumstances are provided that allow this payment not to be made.

In 2016, the amount of payment for oneself 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 public service. This is the case when the business will need to be closed.

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

At pension calculation all contributions received on the account of the insured person will be taken into account. That is, both the deductions made by the employer and the individual entrepreneur's own deductions for themselves will be taken into account.

Exceptions to the rule

As always, there are exceptions to every 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 in positions of power.

Also, persons who:

• have not reached the age of majority;
• are incompetent;
• already registered as an individual entrepreneur, and such registration has not become invalid;
• declared bankrupt or, by a court decision, ceased business activities forcibly and from that moment one year has not passed;
• by a court verdict, they are deprived of the right to engage in entrepreneurial activity for a fixed period that has not expired.

Employment book - how to fill out

Order of conduct and filling out a work book stipulated by the Labor Code of the Russian Federation. As a general rule, information about the labor activity of an employee is entered into it. Since an entrepreneur cannot be an employee for himself, then, accordingly, he does not enter any information about his entrepreneurial activity.

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

All information is in the Unified State Register of Individual Entrepreneurs. Only information about work for hire is entered in the work book. Given that he pays himself all the necessary deductions. That and the presence of seniority is confirmed by the data that can be taken from the Pension Fund.

The countdown of the length of service of an entrepreneur begins with date of registration of an individual as an entrepreneur and ends on the deregistration date.

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 to confirm the specified information.

And to start working for hire, then the information that he carried out entrepreneurial activity is also not necessary to be entered in the work book.