It often happens that despite having a permanent job, thoughts of additional income appear. The source of such income may be own business, but in order not to violate the law, any business activity must be registered. One way is the design of the IP.

Registration restrictions

For people who are officially employed, the question arises, is it possible to continue to work for self-employment and individual entrepreneurship at the same time?.

In order to answer this question, it is important to determine: IP, in contrast to LLC or OJSC, is not a legal form, it is a special status of an individual.

And individuals under Russian law have the same rights to employment, regardless of whether they are engaged in business or not.

To persons planning registration of individual entrepreneurs, there are a number of requirements:

1. Age from 18 years.
2. The absence of a court-recognized fact of incapacity due to mental illness or drug or alcohol addiction.
3. Russian citizenship.
4. No restrictions on private business.

As you can see, the presence of labor obligations in relation to the employer is not an obstacle to registration of individual entrepreneurs.

Nevertheless, for working citizens there are limitations in the possibility of doing business. They are associated with the characteristics of the profession or position. So, doing business is forbidden to those who are in the service of the state. These include:

Also, lawyers and notaries are not entitled to IP.

Limitations related to desire protect employees from unnecessary employment. People with certain powers, supported by the state and representing its interests, should not be distracted by entrepreneurship. Otherwise, there is a risk of poor quality performance of their duties.

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

The restrictions apply when the employee is going to become an entrepreneur, as well as in the opposite situation: before deregistration of entrepreneurs, it is impossible to get certain positions.

Can an employee of a budgetary or state institution become an individual entrepreneur

Not always the fact of employment in a municipality or state enterprise suggests civil servant status. In such organizations there is a division into civil servants with the rank, undergoing appropriate certification, and hired workers. The assignment to a particular category is fixed in the employment contract.

A list of posts that by default have a special status is published by presidential decree, and some special cases may be specified in regional regulatory documents. Therefore, in order to accurately understand whether the position is related to the civil service, it is necessary to find out directly from the employer in order to avoid further problems.

So, for example, a teacher has the right to conduct private activities in the form of tutoring, and the head physician of a non-private clinic is limited in the possibility of any business, as he represents the state on health issues at the level of a particular institution.

The impact of individual entrepreneurship on labor relations

From the point of view of the legislation, no difficulties in running a private business during official employment should arise. But how the relationship between a particular employee and his employer depends on them alone.

Before, you need to soberly assess your strengths and capabilities. Doing your business requires a lot of time, because this is both the activity itself and reporting to state control bodies. For late submission of the necessary documents to the tax inspectorate, statistics, pension and insurance funds are fined.

In addition, you can not be an entrepreneur from time to time. Obligations assigned to an individual entrepreneur are valid for the entire period of its existence, right up to deregistration. Additional employment should not affect the effectiveness of the employee at his main place of work.

If the employer begins to make increased demands on the employee, having learned about the opening of the IP, the employee has the right to file a complaint with the labor inspectorate. But only if these requirements are really unfounded, and objectively their only reason is the new status of the employee.

Also running your own business in parallel does not change the obligations of the employer in relation to the employee. The organization continues to make deductions of taxes and contributions for the employee, to provide paid leave and sick leave. In turn, this does not exempt the employee from paying the tax stipulated by the current taxation system for individual entrepreneurs, and payments to the FIU and the Social Insurance Fund for themselves.

There is no need to inform management about the start of entrepreneurial activity, such a condition is not spelled out anywhere, if it is not a question of public service. To find out if an individual entrepreneur is registered with someone without the knowledge of this person is possible only after a written paid request to the authorities of the Federal Tax Service or through active advertising of a novice entrepreneur.

You can learn more about official employment from this video.

Employment contract

A person registered as an individual entrepreneur, like any other individual, can get a job and conclude an employment contract. Information on entrepreneurship is not reflected in the workbook, therefore the employer, when officially employed, makes an entry for employment in the general manner.

There are times when a relationship arises between an individual entrepreneur and an organization, not as a boss and subordinate, but as customer and contractor. Then the employment contract is not drawn up, but a civil liability contract is concluded, and payment is made on the basis of the act of work performed. Such a scheme is possible only by mutual agreement.

On the one hand, this is not very comfortable for the employee, since he is deprived of social security, which is due to working citizens of the Russian Federation in accordance with the Labor Code (vacation, compensation for downtime and job loss due to the fault of the employer, etc.). On the other hand, the salary tax is 13%, and the individual income tax pays 6%.

For the employer, this format of interaction may be interesting in that the cost of an employee is reduced due to the lack of social services. package. But the degree of influence and control regarding the hired individual entrepreneur and just the employee is different.

Therefore, in most cases, an employment contract is still preferable, especially since its presence and the current IP do not overlap and interfere with each other. The main thing is to maintain the same performance both in the business and in the company of the employer, otherwise you will have to choose one thing.

Combination with official work

If the decision on the registration of individual entrepreneurship is made, you need to do the design. There are no differences between who is going to become an individual entrepreneur - a working or unemployed citizen.

The clearance procedure and further obligations are the same.

To register an individual entrepreneur, it is necessary to choose the field of activity, determine the tax system and collect the following documents:

1. Identity document - passport of the Russian Federation.
2. Application for entry into the Unified Register -.
3. Receipt of payment of state duty for 800 rubles.
4. Application for the transition to a simplified taxation system in 2 copies, otherwise the application of general rules is automatically recorded.

The selected areas of activity determine the OKVED codes, which must be indicated in the application. Also, not with any activity you can work on a “simplification”, then you will have to use UTII. And some types are generally unacceptable without (for example, the sale of alcoholic beverages).

The simplified taxation system implies 2 options: payment of 6% of income or 15% of profit. As a rule, with a small turnover choose 6%.

Having decided on all the components and filling out the application, the necessary documents are submitted to the bodies of the Federal Tax Service at the place of registration. After three working days, the tax office issues a certificate of registration of individual entrepreneurs and an extract from the Unified State Register of Enterprises, confirming the official start of business. Data is transferred to funds, where an individual registration number is assigned.

From this moment, in addition to the right to legally go about their business, IP accepts a number of obligations and becomes a responsible business entity. An individual entrepreneur, regardless of whether he is employed or not, must:

• keep a book of income and expenses;
• pay taxes in accordance with the chosen taxation system;
• to make contributions to the Pension Fund and to the Mandatory Health Insurance Fund for themselves and for employed employees, if any;
• financially and legally responsible for its activities to customers and regulatory authorities.

If the workload is small, and it is possible to devote enough time to entrepreneurship without compromising the performance of the duties of an employee, it is possible to combine their work and official work.

In which cases clearance is necessary

Often, extra income remains unregistered and continues to be just a hobby with periodic income. Formalization is advisable only if the costs of material resources, time and effort are justified. But there are cases when it is not possible to work without registration:

1. To carry out activities, a patent or license is required (only legal entities are eligible to receive).
2. To make payments using bank transfers through, at 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, doing business under the laws of the Russian Federation is subject to mandatory registration. And whether it is worth issuing an IP to a person who has an official job, depends primarily on whether it will bring real income in the end.

Features of the work in combination is in this video.

Recently, the working population has a tendency to combine primary work with additional income. Often we work to obtain stable earnings, insurance premiums, social benefits, voluntary health insurance and many other reasons. Thus, an individual comes to the decision to work unambiguously at the main place of employment, but is looking for an opportunity to earn extra money without harming the employer.

Sometimes a convenient schedule at the main place of work allows you to additionally conduct business. For example, in the main place, an employee works on a shift schedule in a workshop or in production. A shift schedule in three days frees up days on weekdays and weekends. These days, a male employee can engage in freight transportation, passenger transportation, repair and construction work, and a female employee can provide cosmetic services, repairs and sewing clothes, and so on.

A lot of examples can be drawn. Each person chooses for himself a way to earn money after hours. The possibility of obtaining additional earnings obliges us to register IP. Let's answer the basic questions of combining the status of an employee and an individual entrepreneur:

Can everyone combine work at the main place of work and conducting business as an individual entrepreneur?

Employees of state and municipal institutions, lawyers and notaries, deputies and law enforcement officers cannot combine the main work with entrepreneurial activity. If you do not occupy any of the above positions, then you can combine IP and the main work.

How will transfers to payments to state bodies (PFR, FSS and IFTS) affect an individual as an employee and as an individual entrepreneur?

From the moment of registration of an individual entrepreneur, it is necessary to transfer insurance contributions for retirement benefits and compulsory medical insurance, despite the fact that payments from the employer are transferred to the main place of work for the employee. The insurance company pays insurance premiums in accordance with the legislation of the Russian Federation with fixed payments or as a percentage of income.

How will the matching period affect pension accrual?

The required length of service for the appointment of a pension will include periods of entrepreneurial activity for which transfers of insurance premiums were received and during periods of work at the main place of work.

Is registration required by the labor code as an individual entrepreneur?

According to the labor code of the Russian Federation, an entry in the work book about entrepreneurial activity as an entrepreneur is not provided. When registering an individual entrepreneur, an individual will receive a document confirming entrepreneurial activity and the experience of an entrepreneur. This document is the "Certificate of state registration of an individual entrepreneur" (OGRNIP). Therefore, the work book may remain with the employer with only the main place of work entered.

In what cases can an employer react negatively to this news?

First of all, if the type of activity of the individual entrepreneur coincides with the activity at the main place of work. For example, an individual in the organization “Company” LLC is engaged in the wholesale of household appliances. The employee works closely with suppliers, customers and other business partners. Opening an IP to sell similar goods from suppliers and selling them to customers of the employer will be a kind of provocation. Also, a similar type of activity for the sale of a similar product or service at a low price, or the sale of goods of a competitive manufacturer, may negatively affect.

Now, in order, we consider the advantages of combining:

• First advantage consists in the following: obtaining additional income in addition to wages at the main place of work. If your work allows combining with additional activities, including business, then why not.

• Second advantage - This is the flip side of the combination in plus the main work. We do not always have the opportunity to provide services or sell goods for entrepreneurial activities (for example, sick leave due to temporary incapacity for work); an individual will receive income due to the stable earnings of an employee. The sick leave is paid according to the law and average earnings at the main place of work.

• Third plus - insurance premiums are received twice for a given matching period. For the period of employment and entrepreneurial activity, state incomes (Social Insurance Fund, Pension Fund) receive payments on two incomes.

• The main disadvantage of combination - if the main work does not allow you to temporarily engage in entrepreneurial activity due to business trips, heavy workloads, and so on, insurance premiums for mandatory pension and medical insurance will have to be paid in any case, regardless of the receipt of income from IP activities.

IP registration and reporting

When registering activities as an individual entrepreneur, it is necessary to analyze the probability of generating income and the amount of expenses. Insurance payments are mandatory payments from the moment of registration until the liquidation of the individual entrepreneur.

To prepare documents for registration of IP you can use the free online service "My Business" - free preparation of documents, which will undoubtedly eliminate the risks of making mistakes in the documents and ultimately be refused registration.

You can also entrust the preparation and delivery of reports with the My Business service - Internet accounting for small businesses. The service automatically generates reports, verifies it and sends it electronically. You will not need to personally visit the tax office and funds, which will undoubtedly save not only time, but also nerves. You can get free access to the service here.

To summarize

It is possible to combine the work of an employee with an employee if the position at the main place of work is not on the list of exceptions. Payments for insurance contributions for compulsory pension and health insurance will be received twice during the combination period: from the employer and from the individual entrepreneur.

The periods of combining entrepreneurial activity will also be included in the length of service for calculating a pension. If you are employed at the main place of work according to the work book, entering entrepreneurial activity into it is not provided.

An individual entrepreneur from a legal point of view has a dual status. On the one hand, he is an individual, that is, a citizen. But on the other - the subject of commercial activity. This means that he is free both in the exercise of his labor rights and in entrepreneurship. Consequently, the law cannot prevent an individual entrepreneur from acting as an employee, and an employee of a commercial or non-profit company in his spare time earning in any other way.

Moreover, each type of activity is regulated by different branches of law. Individual entrepreneurial activity is regulated by civil law, and the relationship of the employee with his employer lies in the scope of labor law. Until restrictions are established by law, both of these activities do not overlap.

What documents will be required for employment

Labor legislation established that an employee can only be a citizen who has reached the age of 16 years. A special type of contract is concluded with him - labor. According to it, the employee undertakes to perform a specific labor function, to do it personally and to comply with the internal rules adopted by the organization.

To conclude a contract, the following are required (Article 65 of the Labor Code of the Russian Federation):

• the passport;
• employment record (if any);
• diploma of education;
• SNILS;
• military ID (if any);
• various certificates (about good conduct, health status, etc.).

The employer does not have the right to demand other documents, including those related to commercial activities carried out by the employee. The only exception is the case when such a requirement is prescribed by law. Therefore, if the employee does not want to, he may not inform the head of his entrepreneurial status. Similarly, when registering as an individual entrepreneur, it will not be necessary to submit documents confirming official employment to the tax inspectorate.

The only thing an individual entrepreneur cannot do is get a job for himself. The law does not provide for the conclusion of such employment contracts. Therefore, an individual entrepreneur can work in another organization according to the work book, but he cannot fill it out for himself. This is the difference between the IP and the sole founder, for example, LLC. Since the second party to the labor contract in such a situation is a legal entity, which means that there are no obstacles to its conclusion.

How to pay taxes

An individual entrepreneur, who is simultaneously employed, pays taxes twice. Moreover, according to the results of his entrepreneurial activity, he is obliged to calculate their size and pay on his own. The amount of tax depends on the chosen taxation scheme. Every year, the individual entrepreneur reports to the tax service and pays contributions to extrabudgetary funds - Pension and Social Insurance. Payments in them are required even if the individual entrepreneur does not have income.

For the employee, all tax deductions are made by his employer, acting as his tax agent. Salary and bonuses are deducted 13% of personal income tax. Insurance and pension contributions are also paid by the employer. The income received in this way does not need to be reported to the Federal Tax Service, since it was not received as a result of entrepreneurial activity.

Who can not combine employment and business

There are a number of exceptions to the rule according to which an individual entrepreneur can work in another organization as an employee. Restrictions for combining activities at the main place of work with entrepreneurial activity are established by federal laws. So, the ban on registration as an individual entrepreneur is effective in relation to.

An individual entrepreneur wants to go to work in the district administration as a driver, but on the condition that the entrepreneur will be the main activity, and part-time work as a driver. Is such an option possible?

Answer

The answer to the question:

According to Part 1 of Art. 282 of the Labor Code of the Russian Federation part-time - the employee performing other regular paid work on the terms of an employment contract in free from the main jobtime.

Entrepreneurial is an independent activity, carried out at your own risk, aimed at the systematic receipt of profit from the use of property, sale of goods, performance of work or the provision of services by persons registered in this capacity in the manner prescribed by law (para. 3 part 1 of article 2 of the Civil Code of the Russian Federation )

Entrepreneurship is governed by civil rather than labor law.

Individual entrepreneur carries out activities independently, in their interests, and with no one is in labor relations as an employee.

You won’t have any questions about Civil contract with IP after reading the article here.

Accordingly, there are no grounds for concluding a part-time labor agreement with him. In this case, an employment contract for the main work will be concluded.

If an employee needs to work as a driver for less than the specified working hours for carrying out entrepreneurial activity, then part-time work must be established by agreement of the parties (Article 93 of the Labor Code of the Russian Federation).

Details in the materials of the System Personnel:

In combination, the employee in his spare time from the main job performs another regular paid work under a separate labor contract ().

In addition to normal working hours, labor law provides for a regime. Part-time work means a part-time employee either during the week or during the working day or shift. For example, not five working days, but four or eight hours per shift, but six.

Part-time work should be distinguished from. The latter is set for the individual and is counted as the full rate of labor (). If we are talking about part-time work, then all non-working days in this case are reflected as weekends ().

Nina Kovyazina,

deputy Director of the Department of Medical Education and Personnel Policy in Health Care of the Ministry of Health of Russia

An example of calculating the salary of an employee who has established part-time

Alpha has a five-day work week.

Chief accountant of the organization A.S. Glebova wrote with a request to establish her a part-time week - from Monday to Thursday.

To amend the employment contract was issued. On the basis of the signed agreement, the head of the organization announced the establishment of a part-time regime since April 2010.

Glebova’s monthly salary for a full working week is 21,000 rubles.

In order to calculate Glebova’s salary, the organization’s accountant responsible for calculating the salary determined that in April 2010 it would be 22 working days. In addition to the generally established weekend, this month the employee did not work for 5 days (April 2, 9, 16, 23, 30). Quest game for personnel officers: check if you know how the work has changed since the beginning of the year
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Our employee is an IP. We work full time. Are we obligated to place it part-time or at a part-time rate? If so, what responsibility do we bear if we leave everything as it is?

Yes, a citizen with the status of an entrepreneur, if he is not employed by an employment contract elsewhere, can be registered with the organization in the main place. There are no grounds for accepting a part-time employee in such a situation, since there are no other existing labor contracts with him (Article 60.1 of the Labor Code of the Russian Federation). It should be noted that an employment contract must be concluded with an individual, and not with an individual entrepreneur, otherwise it will be a civil contract for the performance of work or the provision of services (Article 15 of the Labor Code of the Russian Federation).

The fact is that a citizen who has the status of an individual entrepreneur and conducts entrepreneurial activity can act as an employer. Such an activity is not labor for the entrepreneur himself. This follows from the provisions of Article 20 of the Labor Code of the Russian Federation and a letter from Rostrud dated February 27, 2009 No. 358-6-1.

At the same time, the legislation does not contain a ban on the simultaneous conduct of business and labor activities.

The rationale for this position is given below in the materials of the General Accountant System

1. The situation: Is it possible to hire a citizen who has the status of an individual entrepreneur and conducts entrepreneurial activity

Yes you can.

A citizen who has the status of an individual entrepreneur and conducts entrepreneurial activity may act as an employer. Such an activity is not labor for the entrepreneur himself. This follows from the provisions of Article 20 of the Labor Code of the Russian Federation and a letter from Rostrud dated February 27, 2009 No. 358-6-1.

At the same time, the legislation does not contain a ban on the simultaneous conduct of business and labor activities. Therefore, a citizen with the status of an entrepreneur, if he is not employed by an employment contract in another place, can be registered in the organization at the main place. There are no grounds for accepting a part-time employee in this situation, since there are no other existing labor contracts with him (Article 60.1 of the Labor Code of the Russian Federation).

It should be noted that an employment contract must be concluded with an individual, and not with an individual entrepreneur, otherwise it will already be a civil contract for the performance of work or the provision of services (Article 15 of the Labor Code of the Russian Federation).

Nina Kovyazina,

deputy Director of the Department

education and human resources of the Ministry of Health of Russia

2. Article: Entrepreneurial allowance

An individual entrepreneur works under an employment contract and pays insurance premiums for himself, having voluntarily entered into compulsory social insurance relations in the event of temporary disability and in connection with motherhood.

In what order will he be paid temporary disability benefits and in connection with motherhood?

The specialists of the Social Insurance Fund of the Russian Federation spoke about this in a letter dated 02.11.2010 No. 02-03-10 / 05-11121.

In the event of an insured event, an individual entrepreneur may simultaneously receive temporary disability benefits or maternity benefits at the regional branch of the Social Insurance Fund and from the employer with whom an employment contract has been concluded.

Current legislation on social insurance does not prohibit this.

In this case, the performance of duties under an employment contract is part-time work. When assigning and calculating benefits, the provisions of Part 2 of Article 13 of Federal Law of December 29, 2006 No. 255-FZ shall apply.

Respectfully,

Elena Melkonyan, expert of the BSS “Glavbukh System”.

Answer approved by Alexander Rodionov,

deputy Head of the BSS Hotline System Glavbukh.