Can a hired employee at the same time be an entrepreneur. Can a working person open an IP

Some persons, becoming entrepreneurs, are sometimes asked if IP can work in another employment book organization. It turns out that own business freely can be combined with official employment, with the exception of individual cases. Business can be engaged if there is free time from the main place of work. However, it is worthwhile to take into account that not all spheres allow the possibility of combining employment with doing business.

Law on opening IP

Become an individual entrepreneur for no one today is the problems. Thus, for particularly active citizens, complete ideas and energy, unlimited possibilities are opened. At the same time, such activities does not guarantee success. Therefore, people want to progress to not lose everything. It becomes possible, thanks to official employment as a hired employee.

Even experienced businessmen recommend starting not to leave the usual place of work at first and combine it with their new business. Then, if possible, it will be possible to return to the former lifestyle. Future entrepreneurs can be asked about whether the IP is possible, while continuing to work at their work, and not dismissal. Legislation about this has the following provisions.

1. In art. The 18 Civil Code of the Russian Federation states that any citizen is entitled to engage in entrepreneurship if this area is not prohibited by law. He must be an adult face and have civil rights.
2. In Article 23 of the Civil Code of the Russian Federation, it is said that the right to engage in entrepreneurial activities arises from the moment he registered as an IP.
3. In the law "On registration of Piz. and JUR. Persons »No prohibitions for performing such actions.

All these legal acts show that an individual entrepreneur may well work simultaneously under an employment contract. But, nevertheless, the Rule has, both exceptions and restrictions.

Registration of IP

An individual entrepreneur is most often denied registration due to the incorrect statement or providing an incomplete package of necessary documents. In addition, there are other reasons, not to take into account that is impossible. So, it is not entitled to register as an IP and engage in entrepreneurship the following persons:

• state Duma deputies;
• Fed. Meetings;
• other levels working constantly;
• chapters of municipalities;
• other persons who occupy a different public activity.

Read also Registration of the liner in the employment record

For a better understanding of the question, you can consider the following examples. An accountant working in the structure of local authorities will be banned to get the status of an individual entrepreneur on the basis that it is a civil servant. Well, and if a citizen works for the same specialty, but in a private firm, then it may well be an IP . But a teacher who works at a school that has state status, IP can register without any problems. But settling in the same place in the local education, he will not be able to do this.

Are relations with the employer?

Important! Another question arising in this regard concerns the prospect of further relations with the employer. Entrepreneurs are thinking about whether it is possible to remain in labor relations unchanged. The answer depends on each situation taken separately. But in general, there will be no changes to be observed.

As before design and after it, the IP will also receive wages, and make the appropriate deductions to the FIU, as before. An additional report in this case will not be required.

In the employing workbook there is an entry that a citizen at a certain point in time got a job. Information that he became an individual entrepreneur does not indicate. Thus, no collisions regarding whether it is possible or cannot be combined both areas of activity, it does not occur.

But, despite the fact that there will not change anything in the documents with the employer, the latter can learn about the status of its employees, as this information is available on the Internet and is in public affairs. Then the development of events may be different.

Possible risks and difficulties

Some SP, working on the employer, and themselves, say that insurance contributions for them are paid at the place of official employment. However, in this regard cannot be deceived. Separately, IP is obliged to make a certain amount as a fixed contribution. In this case, insurance paid by the employer is also mandatory.

But is it possible and whether it is necessary to notify the head of the opening of his case or not, the PI solves independently, based on the relationship. If it does not arise much need, then it is not obliged to do this.

Business has various forms - individual entrepreneurship (ownership rights belong to one person), affiliate (several owners) and corporate (sodium 2 and more firms and capital for mass production or service provision). Building small businesses and access to the desired profit is based on individual entrepreneurship. Everything can begin with a hobby and end up with absolute success.

Many believe that the opening of the IP is a complex procedure and is available only for people who already have good enough. They are mistaken, the number of people who can be a potential individual entrepreneur more. For activities there are restrictions need to be considered.

You can arrange an IP:

It is permitted by people who have a certificate of state registration of IP. Business without relevant documents is considered illegal. For it there is a fine of large sizes or imprisonment.

Before submitting documents for registration, you need to perform a number of actions. This will help speed up the execution procedure, and will also save from related problems.

So, you need to consider the following factors:

When all the preparatory activities are completed, the following question arises - what documents are needed to open the PI. The list can be taken in the tax service or find on its official website.

So, the following documents are needed:

In cases where the future businessman cannot submit documents for registration personally, trusted persons may make it for it. But everything should be certified by a notary.

After passing all the necessary documents, the applicant is given 5 working days to wait. If there are no complaints and restrictions, after the reserved time, it becomes for accounting, and gets, an extract from the registry. Also issued a document on the formulation of an entrepreneur for accounting in the tax inspection.

List of who can not be opened:

It is also worth noting that the registration of an individual entrepreneur is held at the place of residence. This means that you can conduct your business in any city of the Russian Federation, but to submit documents for its discovery - only on registration.

That is, if the future entrepreneur lives in St. Petersburg, it should be registered in this settlement. But at the same time, the statement should indicate the city where IP will lead.

Often people holding a position in any organization have additional earnings. Initially, it is a part-time job in the main activity of the time. Based on this, a problem arises - a person does not want to dismiss from work, but it has a desire to open an IP. You can issue your business officially and take a position in another organization. At the same time, an individual entrepreneur is not obliged to inform the employer that he has his own business, but must fulfill all the points of the employment contract. The main thing is that one does not interfere with another.

By the employer, it is more profitable for him to take the staff of the employee who has the status of the PI for several reasons.

These include:

With a proposed labor contract, this cooperation may be beneficial for both parties. IP may have a full social package, an employer - reduced tax rates, as well as insurance premiums. The main thing is not shy away from laws and do everything right.

There is no such ban in the Russian Federation - open the SP and do not work the lawyer anymore. That is, in principle, it is permissible. But also according to the law and the rules of lawyer ethics are not permitted:

1. Implement paid services, implement any goods, perform the work more.
2. Provide legal services outside the borders of advocacy.

Also lawyers are not allowed to use a simplified tax system. Based on the above, the maintenance of the IP and the implementation of advocacy - the concepts are incompatible.

In violation of the Code, the person carrying out lawyer services is deprived of their work rights on the basis of the conclusion of the Qualification Commission. This means that by issuing IP, a lawyer may forever lose opportunities to work in a specialty. The lawyers must follow the established ethics. Those persons who decided to work in another field should refuse to provide legal services. Only after that they can go to another form of taxation.

Lawyers are allowed to hold a position in the field of education of lawyers. This means that in addition to their direct activities, they are allowed to give lessons in schools, universities, and other colleges.

Full step-by-step instructions for business registration can be anything if the future entrepreneur has not learned all existing prohibitions for registration.

IP is not allowed as follows:

Also, individual entrepreneurs cannot be engaged in space activities, to open a pawnshop, the organization for the provision of loans.

Learn the list of restrictions, as well as, what documents of our own business can be directly from lawyers or from representatives of the tax service.

Hello, dear readers! I was asked to write this article for a long time ago and today I prepared it together with lawyers. Today we will be about the legal commission of entrepreneurial activities without registration of IP or LLC. More precisely, how to receive income legally without registration as an IP or LLC.

Immediately it is worth saying that according to civil law standards, entrepreneurship is an independent activity, the main purpose of which is always a systematic profit. And in this case or legal entity. Persons (LLC) is mandatory.

But, there are also other ways with which an individual (you) can profit from another person (or from the organization). It is not necessary for this to become an individual entrepreneur or open ooo. Without registration of entrepreneurship, an individual may be committed by ordinary compensated transactions - whereas for the recognition of an individual with an individual entrepreneur, it is necessary to carry out the activities of a special kind (according to the letter of the Ministry of Finance of September 22, 2006, No. 03-05-01-03 / 125) . So, here is the ways to conclude transactions without registration as an IP or LLC.

Work under the contract

Method first - an individual can conclude. For example, an individual (you), by agreement with the customer, performs a certain job and gives it. The customer accepts the final result and pays for it. It is much more complicated by the issue with the payment of taxes on this contract - there are certain nuances.

In the case when the customer is a legal entity, and the contractor (you) is an individual who is not an individual entrepreneur, when paying remuneration to the person for the work performed, the customer (organization) should be calculated, retained and listed the NDFL at a rate of 13%.

Also, when the contract is concluded a customer organization and an individual - it is worth considering the fact that it is necessary to pay some more payments:

• Payments for the types of social insurance cases (here include unfortunate production cases and cases of occupational diseases). Payment of such payments is possible only when the contract is concluded (and only if they are specified).
• Payments to the Pension Fund and FOMS.

If the contract is concluded between individuals, then you (contractor) must pay independently NFFL. To do this, fill out and pass it into the tax.

Consumeriated service agreement

The method of the second - an individual can be concluded. A citizen can fulfill any service (consulting, medical, legal or other), and the customer subsequently must pay this service.

The difference between the contract of the contract from the contract of compensated service provision is that the result of the first is something real (construction or repair work, the manufacture of any thing), and the following services can be attributed to the service under the contract, tutoring, counseling and information Services, Services, Medical Services, Veterinary, Day Care (Nanny), Audit services, Tourist services and others.

Payment of taxes under the fee of the compensated provision of services is similar to the previous agreement - the payment of NDFL from remuneration is generally in general. In general, payments to the Pension Fund and the Mandatory Medical Insurance Fund are paid. And similar conditions for independent deductions.

Agency contract

The method of the third - an individual (you) can be concluded . The agent on behalf of the Customer (Principal) is engaged in the implementation of certain legal and other actions, and receives the appropriate remuneration for the actions.

The Agency Agreement lies, for example, when it is necessary to implement any product, while it is necessary to analyze the market, hold an advertising company and the like. This contract is more convenient, regarding the agreement of the instruction or commission (which we consider below), as it eliminates the conclusion of additional treaties.

Nuances of entering into an agency agreement with an individual:

• Such an agreement involves the commission of not one transaction, but, as a rule, a number of transactions. The agent makes them a certain period of time.
• The agent may act under this contract within one territory.
• Such an agreement may provide for the refusal of the agent from the conclusion of other similar agreements.
• The agent can shift his duties to another person (enter into the so-called subagent agreement).

Contracting Agreement and Commission Agreement

Another way to make money for an individual can be a kind of agency agreement - commission agreement or commission agreement. You can read it in more detail and you can download it. The commissioner makes conclusion of transactions with third parties, and the customer of the service (committee) pays for this to the commissioner (performer) cash payment. This type of contract is an analogue of the Agency Agreement. Often, this type of contract is applied to conclude purchase and sale transactions.

Contracts of the same type include . The use of this contract is possible in cases where the personal participation of the principal is impossible, suppose due to illness, business trips, the absence of special knowledge and the like.

Such an agreement is to provide legal assistance, representative offices in court, customs authorities, Rosreestra authorities (registration of real estate rights) and other government agencies, as well as when concluding transactions from another person. This type of contract is accompanied by the issuance of a power of attorney to the guarantor.

In contrast to the Agency Agreement, the order of the assignment has a short period, the time to implement trusted legal actions. For this transaction to be completed successfully - it is necessary to properly execute the contract. To avoid misunderstanding, all points of the contract must be coordinated. The contract is drawn up in two copies. The transfer of funds for this contract may be accompanied by a reception.

You can carry out activities on this Agreement as a realtor, a lawyer or other person who carries out any transactions on behalf of your customer.

How do you need to take revenue under the contract between the two individuals?

If the services are unlicensed, then the following method can be applied. Its essence is that one individual is engaged in the independent conclusion of the contract and the personal service provision (works). After receiving payment for the service (completed work), an individual is issued to an individual (about the fact that they received money).

If you apply this method, it is worth considering a number of nuances:

• In order for it to be successfully implemented, it is necessary to properly draw up the contract itself. In any form of the contract, all conditions must be clearly spelled out.
• You can take money in hand only after signing by the client two copies of the contract. One of them should be stored with you. Also, the client must take a receipt that money is obtained. Display should also be in duplicate - just in case.

For the sale of goods

If you are carrying out the sale of goods, then you can also approach the Agency Agreement and the Commission's Agreement. You can also enter into a sale agreement. But in this case it will also be necessary to provide documents on the goods from the manufacturer to confirm its compliance and invoice, if the goods are somewhat.

Upon completion of the transaction, you also pay 13% of NDFL. In this case, it is not profitable, because not all products a big mark-up, but pay 13% of the transaction amount is a lot. It's easier because of paying! Therefore, in this case, it is better to form as an IP, if the activity is carried out and income is. Moreover, selling inexpensive goods to retail, you will not conclude an agreement with each buyer, it's stupid. Basically, sales contract is used for wholesale parties, for the sale of equipment, cars, real estate, land and other expensive objects.

Some private owners work without registration and pay taxes, but it is before the first complaint from the client or a competitor.

Conclusion

Thus, if the compensated transactions made by the citizen do not have a systematic nature of profit, you can use the above-mentioned types of contracts. Otherwise, if you decide to put your activity on stream, then, in order to avoid you to register as an individual entrepreneur or legal entity.

And now in simple language

In general, if you want to provide any services, you can enter into customers with customers about which we talked above and receive income on their basis legally without registration of IP or LLC. Basically use a contract contract and a contract of compensated service provision, and the rest in rare cases.

So many private workers work. Most of the NDFL do not pay for themselves if they work with individuals and live calmly. But there is a risk. If they are caught and prove that they carried out a lot of similar deals and did not pay taxes, without a fine, do not do. Penalties are not big, so many who work so much. But I do not recommend that you do, because you can pay taxes and sleep peacefully.

If you have questions, objections or additions, write in the comments!

Working citizens from time to time think about their own business, because it is better to work on themselves than on others. Many people start their work, do not rush to leave the main work for the first time until they try their strength to evaluate the risks. It is quite possible to work in the discovery of the IP, it's not about anything illegal. However, there are important nuances that cannot be forgotten: restrictions for IP, payment of insurance premiums. Is it possible to combine IP and the main work that is suitable, is it profitable at all?

You can or not: What are the restrictions?

Business entrepreneurship imposes a dual one on a person. The law considers it as an individual with all rights, and an economic entity on the other hand. Therefore, it is impossible to limit a citizen working according to the official employment contract, to register as an individual entrepreneur, and began to provide services within civil and legal contracts.

• civil servants and personnel of municipalities;
• siloviki: Military, Police, Prosecutor's Office and FSB employees;
• people on selected positions: deputies, heads of administrations, governors.

Important! A mansion is the category of individuals engaged in private practice. Notaries and lawyers do not belong to individual entrepreneurs, although they also pay taxes, and can hire workers. Unable to combine business and business practices is impossible.

Does the employee do to inform the employer about the opening of the PI?

Any employer wants to get a qualitative task for the minimum fee from its workers. Therefore, if he knows that his worker opened an IP, it is unlikely that it will please him. For him, this will mean that the work productivity of the employee will decrease, as the new entrepreneur will now have to direct their forces not only for the main work, but also on its own business.

Important! Nowhere is not said that official employment is an obstacle to keeping their business (with the exception of individual posts). Also, no one obliges a particular partner to notify his boss, that he founded the enterprise. In the interests of the new IP will be silent about it.

However, before starting the case, you need to think about everything: determine how much about hours a day will have to dedicate whether it will be necessary to leave the workplace. It will be more convenient to combine your business and main work with a free chart or in a replacement mode than with a five-day working week. If the business goes uphill, the profit will be different in stability and increase, it will be possible to devote to the new undersion of all of themselves, and leave, finally, from official employment.

Attention! The employer will not make an entry into the workbook on the start of the entrepreneurial activity of one of his workers, it does not apply to it, and this is not in its powers. IP should also not start the workbook on himself, but only on his workers. Information about the start and end of entrepreneurial activity and so is contained in the state register of Jerip.

Can I get to work?

As already noted, the first situation: an officially employed person decides to start his own business - it is quite real and legal, if it comes to civil servants and officials. Reverse Situation: An experienced kommersant makes a decision to get a job and concludes an employment contract - also quite occur in the point of view of the law. However, if a businessman wants to go to the military service under the contract, become a notary, a lawyer, or get a deputy mandate, he will have to sell or give all his business.

Become an employee of some private firm, a person who has an open IP can return to work. Check the availability of entrepreneurship, or refuse such a citizen in employment the employer has no reason. At the same time, an employee of the IP will be able to enjoy all the benefits of social guarantees of employed citizens: to receive payment of hospital sheets, go to the paid vacation, go to the maternity leave or on leave for child care. In private business, the profit of the whole depends on the efforts of the businessman, so they are often neglected by the rest.

Insurance premiums IP in 2018

One of the most common mistakes of the SP partner is the payment of insurance premiums, which they often forget. The fact is that the legislation does not provide for the combination of entrepreneurship and the main work, although this is not prohibited. Therefore, for such a citizen, contributions to the funds are paid on both sides: on the part of its employer, and from his own person.

Attention! Officially working businessmen do not exempt from paying insurance premiums for themselves. At the same time, the sum of these contributions is doubled, it does not go anywhere, enters the personal account of the same person, and is taken into account for the calculation of the future pension.

The minimum amount of mandatory insurance premiums in 2018 for a businessman working alone was 26545 rubles for pension insurance, and 5840 rubles for medical insurance. And if its annual income exceeds the mark of 300 thousand rubles, then 1% of the difference in income will be added to this amount, up to the highest possible: eight-time minimum contribution. And if the entrepreneur still has hired staff, it is necessary to pay contributions for them too: 30% of their income. In general, it turns out quite expensive.

However, the law provides for special grace periods when a businessman can be released from insurance premiums:

• passage of urgent service in the ranks of the Russian army;
• care of the child up to one and a half years.

In addition, insurance premiums do not pay persons:

• 80 years of age;
• in the status of spouses of military personnel or diplomats, which could not work more than 5 years in a row;
• The rest of the entrepreneurs from 16 to 80 are paid to the funds in the usual mode.

In addition to insurance premiums, there are also mandatory reports for IP, such as the Declaration on the selected tax regime (if it is not a patent), the calculation of insurance premiums and statistical reports (if obliged). This will also have to pay some free time from work. Some IP prefer to entrust the preparation of reports to professionals, use the services of various accounting firms, and these are also additional costs.

Oddly enough, for some employers, the appearance in the state of IP can become a real gift. They can safely save on it if they derive such a person from official personnel, the employment contract will terminate with it, and instead they will make a service provision agreement. Saving will be expressed in the fact that, in fact, the work will be performed in the same mode and volume, but for a person it will not be necessary to pay contributions to the funds (he will do it himself), and also disappear to pay him a hospital list and 28 days of vacation .

However, the lack of social guarantees of the person's worker is a little compensated for by the IP of the amount of tax from its income. If the NDFL is held from each working citizen at a rate of 13%, then the entrepreneur should give only 6% of his profits. And on the other hand, the payment of NDFL implies a receipt of some deduction: standard on children, social for treatment and education, property when buying housing, which is not available to businessmen on specials.

Thus, it is advisable to engage in the combination of business and work in the transition period, when it takes time to decide who is better to be an IP or a working citizen. Togo and other status has its pros and cons, the decision in favor of something will depend not only on the profitability of the business, but also from the abilities of the person himself: whether he is ready to go to risks, but to make a profit, or it is more important than stability and social warranty.

It often happens that despite the presence of permanent work, thoughts on additional income appear. The source of such income can be own businessBut not to violate the law, any entrepreneurial activity needs to register. One way is the registration of IP.

Restrictions on registration

People who are officially employed, the question arises is it possible to continue to work on hiring and engage in individual entrepreneurship at the same time.

To answer this question, it is important to determine: IP, unlike Ltd. or JSC, this is not an organizational and legal form, this is a special status of an individual.

And individuals on Russian legislation possess the same rights to employment, regardless of whether they are engaged in business or not.

To persons planning the registration of IP, there are a number of requirements:

1. Age from 18 years old.
2. The lack of a recognized fact of the fact of incapacity due to mental illness or drug treatment, alcohol addiction.
3. Russian citizenship.
4. No restriction on private business.

As can be seen, the presence of labor obligations with respect to the employer is not an obstacle to the registration of IP.

And yet, for working citizens there are restrictions on the possibility of doing business. They are associated with the peculiarities of the profession or position. So, doing business is prohibited by those who are in the service of the state. These include:

Also being IP is not eligible lawyers and notaries.

Restrictions are associated with the desire protect employees from unnecessary employment. People endowed with certain powers that are on providing state and representing its interests should not be distracted by entrepreneurship. Otherwise, there is a risk of not enough qualitative performance of their duties.

In addition, the simultaneous presence in the authorities and the presence of their own business can combine to lobbying private interests, which is a violation of the law.

Restrictions are valid and in the case when a working person is going to become an entrepreneur, as well as in the inverse situation: Before removing, IP cannot be made to certain positions.

Can IP be an employee of a budgetary or state institution

Not always the fact of employment in municipality or state enterprise implies status of civil service. In such organizations, there is a division into the actual civil servants, which have the CHin passing appropriate certification, and hired workers. The attribution to one category or another is fixed in the labor contract.

The list of posts that have a special status by default is issued by the presidential decree, and some particular cases can be spelled out in regional regulatory documents. Therefore, to accurately understand whether the position of the state service has occupying the position, it is necessary to directly figure out this from the employer to avoid further problems.

So, for example, the teacher has the right to conduct private activities in the form of a tutoring, and the chief physician is not a private clinic limited to any entrepreneurship, as a state of health issues at the level of a particular institution presents in his face.

Effect of individual entrepreneurship for labor relations

From the point of view of legislation, no difficulties in conducting private businesses should not occur with the official employment. But how the relationship of a particular employee and his employer depends only on them themselves.

If the work is small at work, and it is possible to give enough time to entrepreneurs without prejudice to the fulfillment of the duties of the hired employee, combine its business and official work is possible.

In what cases the design is necessary

Often, additional earnings remain unregistered and continues to be simply hobbies with periodic income. Official design is advisable only if the costs of material resources, time and strength are justified. But there are cases when it does not seem to work without registration:

1. For activities, it is necessary to have a patent or license (only legal entities have the right to receive).
2. For payments through bank transfer through the terminal, with the provision of a check.
3. To attract customers, it is impossible to do without active advertising, including in the media.

In any case, business is subject to a mandatory registration within the framework of the legislation of the Russian Federation. And whether it is worth making an IP person who has official work depends first of all on whether this will bring this real income in the end.

Features of part-time work is in this video.