Self-employed citizens - types of activities in 2021, tax on self-employed, list, law of the Russian Federation

Who is self-employed?

These are persons who do not have their own employer and superiors. They do not have employees or managers; they work independently. They engage in small trade or provide services to the public and companies of any size.

These people are engaged in professional activities from which they receive income and pay taxes to the state. There are many types of such activities. Here are some activities for the self-employed:

nannies;
tutors;
copywriters;
cooks;
taxi drivers;
seamstresses;
confectioners.

If in 2021 it began as an experiment, then by mid-October 2021 the tax regime for the self-employed began to apply throughout the country. Previously, people were looking for information in which regions they could become self-employed; they had to have at least one client from the regions where this regime applies. And now this is possible in any region of the country and even for some people from other countries.

Any individual and even an individual entrepreneur can become self-employed if he decides to change his status and switch to a different tax regime.

Self-employed: what you need to know

Who are the self-employed? The essence of self-employment

Self-employed

Citizens are individuals and individual entrepreneurs who
individually
carry out their professional activities and receive income as a result of their own labor (without an employer and without hiring employees under employment contracts).

The tax for self-employed people is called NAP

— tax on professional income. This is not an additional tax, but a new special tax regime that was introduced on January 1, 2019 as an experiment. From July 1, 2021, authorities of any region will be able to pass a law on the introduction of NAPs on their territory. The experiment will last 10 years, until December 31, 2028.

The main goal of self-employment is to legalize the professional income of citizens who work for themselves and bring them out of the “gray zone” of the economy.

Most of the income from paying NAP goes to the regional budget at the place of business of the self-employed, and the rest goes to the compulsory health insurance fund. Even if a self-employed person carries out his personal work activities in the territories of several subjects, the funds will go to the budget of the region that was specified during registration.

The object of taxation of self-employed citizens is professional income

, received from the sale of products of own production or the provision of work or services, as well as the sale of property rights.

What types of activities are suitable for self-employment?

Examples of activities, income from which are subject to taxable income tax:

sale of own-produced products (clothing, toys, jewelry, furniture, etc.),
confectionery activities to order,
remote work through electronic platforms (copywriter, blogger, programmer, webmaster, etc.),
information services (advertising, Internet marketing),
training and tutoring,
provision of cosmetic services at home (manicure, pedicure, makeup, haircut, coloring, etc.),
rental of living space (daily or long-term),
transportation of passengers (taxi and driver services),
cargo transportation (courier services),
photo and video shooting to order,
holding events and celebrations (organizing weddings, birthdays, concerts, excursions, etc.),
accounting (monthly, quarterly, annual reporting, etc.),
lawyer consulting,
printing of paper products to order (business cards, flyers, etc.),
construction and finishing work, premises renovation,
repair of clothing, electronics, computer equipment or plumbing, etc.,
housekeeping services (services of a nurse, nanny, cleaner, etc.),
services for animals (grooming, walking, keeping animals, etc.), etc.

Restrictions on self-employment

There are several types of restrictions on the application of professional income tax.

Income limit

The total income of a self-employed person should not exceed 2.4 million rubles. in year . The amount of monthly income is not limited.

Restrictions on activities

sale of excisable goods (alcohol, gasoline, etc.) and goods subject to mandatory labeling (medicines, shoes, etc.);
resale of goods and property rights (except for the sale of property for personal purposes);
extraction and sale of minerals;
entrepreneurial activity in the interests of another person on the basis of contracts of assignment, commission or agency agreements (except for situations where the intermediary uses cash register equipment registered by the seller of the goods);
services for the delivery of goods with the receipt of money from the buyer (except for those cases when cash register equipment registered by the seller of the goods is used);
entrepreneurial activity with the presence of an employer and hiring employees;
activities of a lawyer, notary, mediator, appraiser, arbitration manager engaged in private practice;
entrepreneurial activity, the income from which is already subject to other special tax regimes.

Restrictions by type of income

The following income is not recognized as an object of taxation:

from the employer within the framework of labor relations;
from the sale or rental of real estate (except for the rental of residential premises - apartments, houses, rooms);
from the sale of vehicles and personal property;
from the sale of shares in the authorized capital, shares, shares, bonds, derivative financial instruments;
from activities under a simple partnership agreement or a property trust management agreement;
from the assignment and assignment of rights of claim;
in kind;
from providing services or work to your employer under a civil contract or to a former employer, if less than 2 years have passed since the date of dismissal, so as not to stimulate the mass dismissal of workers and not to provoke their transfer to the category of self-employed.

There are also restrictions for state and municipal employees,

who can register as self-employed and apply the NPA only for income from the rental of residential premises.

Registration of self-employed and registration

To use NAP, you must register for tax purposes and obtain self-employed status. The transition to NAP is carried out voluntarily. The registration process is simple: the application is submitted online and does not require a visit to the tax office.

You can register as self-employed in one of the following ways:

through the mobile application “Mog Tax”,
through the NPD taxpayer’s personal account on the official website of the Federal Tax Service,
through authorized banks and operators of electronic platforms (for example, Yandex.Taxi, City-Mobil),
using a verified account on the government services portal.

The simplest registration option offered is through the “My Tax” application.

To register through the application you need:

download the “My Tax” application from Google Play or Apple Store;
register using a TIN or a passport, receive confirmation (an application with a personal signature is not required, for foreign citizens registration occurs only using a TIN);
select the current specialization of the professional activity of the self-employed (in the future it can be changed, deleted or new types of activity added at any time and without restrictions);
wait for the registration application to be verified (information verification takes up to 6 days, but you can accept payments and generate a check immediately after registration).

If everything is in order, then the self-employed person will be sent a notification about registration through the application or personal account of the NDP taxpayer. In case of refusal, a notification will be sent with the reason for the refusal (for example, the presence of contradictions, inconsistencies in the information provided, etc.).

For NAP, the fact of regular provision of services is important.

Those who provide one-time services do not need to register as self-employed.

An individual who plans to switch to self-employed status does not have to register as an individual entrepreneur. At the same time, an individual entrepreneur can be self-employed, but cannot combine the tax on professional income with other tax regimes.

How can a self-employed person pay a client? How to issue a check?

A self-employed person accepts payments as follows:

go to the “My Tax” application or your personal account on the Federal Tax Service website;
indicate for what service or product the money and cost were received;
indicate the type of client - individual or legal entity (the tax rate depends on this, recalculation occurs automatically);
receive money from the client (cash or transfer of money to a card or account or electronic wallet);
make payments, generate a receipt for each payment;
transfer the check to the client in any way: by SMS, through instant messengers or social networks, by email, or by scanning the QR code on the check by the client, which can be shown on the computer or phone screen. Or you can print it out and hand it over personally in paper form.

The income received must be recorded immediately at the time of calculation. The check is the closing document. Checks must be issued within certain periods:

when paying in cash, using a card number or e-wallet, a receipt is generated immediately;
when paying using bank account details - until the 9th day of the next month.

Self-employed reporting

Preparation and submission of reports is carried out through the “My Tax” mobile application, which allows you to control notifications regarding tax payment deadlines, pay taxes, etc.

Based on checks received from the taxpayer for the reporting period, a tax receipt is generated and drawn up, which is sent to the self-employed to pay the income tax. The reporting period is a calendar month.

Self-employed tax payable

The My Tax app is also used to pay taxes. The application automatically calculates the amount of tax payable every month based on the amount of income and type of clients.

Depending on the type of clients from whom the money was received, there are two tax rates:

4% of revenue received from individual clients; 6% of revenue received from clients of legal entities and individual entrepreneurs.

The law guarantees that the tax rate will not increase until 2028.

The taxpayer is informed of the need to pay tax by the tax authority through the “My Tax” application no later than the 12th day of the month following the reporting month.

The receipt contains the necessary details and the amount to be paid. The accrued tax must be paid by the 25th of the month.

which follows the expired tax period (calendar month). There is no need to generate a tax return. To pay taxes on time, you can activate automatic payment with a monthly debit of the tax amount from your bank card.

If the tax payable is less than 100 rubles, then it is transferred to the next period. If no activity was carried out during the reporting period, then no tax will be charged.

Deduction for self-employed

Additionally, when applying the tax regime for the self-employed, a tax deduction from the state is provided - the amount of tax can be reduced by it:

deduction of 1% from income at a rate of 4%, deduction of 2% from income at a rate of 6%.

Total no more than 10,000 rubles. for the entire period of activity as self-employed. The deduction is provided only once to each self-employed person. As anti-virus benefits, each self-employed person will receive an additional tax deduction in addition to the balance of the standard tax deduction in the amount of the minimum wage - 12,130 rubles, which can be used to cover taxes in the period from July 1 to December 31, 2021. Thus, the total tax deduction for those self-employed who will register in 2020 will be 22,130 rubles.

Support for the self-employed

Additionally, as a measure to support the self-employed during the coronavirus epidemic, the President of Russia ordered the self-employed to return the professional income tax paid in 2021 in full.

All data from the application is automatically transmitted to the tax authorities. The paid tax goes to the tax office, and a notification about tax payment is sent in the application.

Example of self-employed tax calculation

Despite the fact that a self-employed person does not need to calculate anything on his own, let’s consider the mechanics to understand the essence.

Lyudmila Petrovna is an English tutor, registered as self-employed at the beginning of April 2021. In May, she conducted classes for company employees and received 20,000 rubles. She also conducted private lessons with schoolchildren and earned 10,000 rubles. It is necessary to calculate the tax payable.

NAP (6%) = 20,000 x 6% = 1,200 rub. NPD (4%) = 10,000 x 4% = 400 rubles.

We will apply a tax deduction.

NAP (2%) = 20,000 x 2% = 400 rubles. NAP (1%) = 10,000 x 1% = 100 rub.

The total tax deduction will be 500 rubles.

Total NDP payable for May

will be 1,600 rubles. – 500 rub. = 1,100 rub.

In the following periods, Lyudmila Petrovna will be able to apply a deduction for the remaining 9,500 rubles. Moreover, until December 31, 2021, she will have the opportunity to use an additional tax bonus in the amount of RUB 12,130.

The first tax period lasts from the date of registration until the end of the month following the one in which registration occurred. Further, the tax will be calculated for each month. Since Lyudmila Petrovna became self-employed in April, NAP for April and May must be paid in June. She will receive her first notice of assessed tax by June 12, and the tax must be paid by June 25.

The last tax period lasts from the beginning of the month until the day of deregistration. If Lyudmila Petrovna ceases her self-employed status on October 15, then her last tax period will be from October 1 to October 15.

If Lyudmila Petrovna, having registered on April 2, ceased her status on April 20, then her tax period would be from April 2 to April 20. Thus, if deregistration of a self-employed person occurs in the same month as registration, then the tax period will be the time while the self-employed person was a taxpayer.

Advantages of self-employment mode

Fast and easy online registration process. No state registration fee.
The ability to combine self-employment with work under an employment contract, while wages are not taken into account in the calculation of the NAP, and the length of service in the main job is not interrupted. Personal income tax and contributions to insurance funds are withheld by the employer from the official salary of the employee.
The NDP payer is exempt from:
VAT (except for the import of goods into the territory of the Russian Federation).
fixed insurance premiums (for example, when an individual entrepreneur operates under other tax regimes, contributions to the Pension Fund and the Compulsory Medical Insurance Fund “for oneself” are required even in the absence of entrepreneurial activity).
Possibility not to pay tax if you have no income.
Availability of compulsory medical insurance, since part of the NAP goes to the Compulsory Medical Insurance Fund.
Cash register equipment is not required to issue receipts for services rendered or goods sold.
Exemption from the need to prepare and submit tax reports and provide tax returns. The cash register functionality and income accounting are performed by the “My Tax” application.
The opportunity to legally conduct professional activities, officially enter into contracts, openly place advertisements and receive income without penalties for illegal business activities.
Possibility of official confirmation of income for issuing a loan or obtaining a visa.
Automatic calculation of tax payable in the “My Tax” application or in the NDP taxpayer’s personal account.
Providing a tax deduction.
A simple procedure for completing an activity.

Disadvantages of NAP

Not all activities are available.
Limited period of operation of the NDP (until December 31, 2028).
Income limit – no more than 2.4 million rubles. in year. As soon as income for a calendar year exceeds 2.4 million rubles, the NAP payer will lose its status.
Inability to be an employer and hire employees under an employment contract.
Paying tax on the full amount of professional income and expenses does not reduce the taxable base.
The period of work on the NAP does not count towards the insurance period for the pension. The need to voluntarily transfer contributions to the Pension Fund.

Transition from other tax regimes to NAP

To transfer individual entrepreneurs from simplified tax regimes (STS, Unified Agricultural Tax, UTII and PSN) to NDP, you must register as an NDP payer through the “My Tax” mobile application or the taxpayer’s personal account. After switching to the NDP, the individual entrepreneur refuses to use the previous tax regimes.

An individual entrepreneur must, within a month from the date of registration as an NPD payer, send to the tax authority at the place of registration a notice of termination of the application of the simplified tax system, unified agricultural tax, and UTII. If this is not done, the tax authority will cancel the registration in self-employed status.

Penalty for self-employed

If a self-employed person does not pay the tax on time or violates the conditions for issuing a check, etc., then within 10 days from the date of expiration of the tax payment deadline, the taxpayer is sent a demand for tax payment with information about collection measures.

The following penalties are provided:

20% of the check amount - for an incorrectly specified amount in the check, violation of the terms for issuing a check 100% of the check amount - for repeated violation within 6 months

To avoid fines, it is necessary to enter into the application all income received from professional activities and strictly adhere to the conditions for issuing a check.

Deregistration of a self-employed person

Deregistration of a self-employed person is possible for two reasons:

if an entrepreneur refuses to be a tax payer and apply a special regime (an application to the tax authority is required, the date of deregistration is the date of filing the application);
if an entrepreneur violates the requirements of a special tax regime (for example, the total amount of his professional income for the year exceeded 2.4 million rubles (for more details, see Part 2 of Article 4 of Federal Law No. 422 of November 27, 2018). Deregistration as a payer, NPA occurs at the initiative of the tax authority, the status of self-employed is canceled from the moment of violation.It will be possible to become self-employed again only next year.

Bottom line

To become self-employed and use NAP, the following conditions must be met:

entrepreneur - an individual, a citizen of the Russian Federation or a country that is part of the Eurasian Economic Union (Belarus, Armenia, Kazakhstan, Kyrgyzstan);
receives income from independently conducting business, using residential property or selling his own goods or works and services or property rights;
independently provides professional services without engaging hired employees under employment contracts;
conducts his personal work activity without an employer.

The tax regime for the self-employed has many advantages, however, it is necessary to assess your own prospects (for example, the desire to increase turnover, the need to hire staff, etc.) and take into account all the limitations of the NPA.

How it works?

Everything is set up as simply as possible. First, a person downloads the application and registers in it as a self-employed person. At the end of registration, he receives a message that he has successfully become self-employed. He performs all other actions through the “My Tax” application. You don't need to go anywhere or do anything complicated. No applications, queues or visits to the tax office. Just an application in which you can now mark your income and pay taxes.

The process is also simple:

a self-employed person provides a service (records a song, makes soap, etc.);
transfers it to the buyer;
receives money for it;
marks a new sale in the application, indicates the amount of proceeds and saves;
a record appears that the sale was successful;
a check is opened that can be sent online to a legal entity or individual if necessary.

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Self-employed citizens: types of activities in 2019

Previously, when defining the self-employed population, a list of types of activities was given for which it was possible to use the legalization procedure established by law.

These included:

Educational services - tutoring.
Home and apartment cleaning services, housekeeping
Services for the supervision and care of young children, sick and elderly people.

However, the new law does not establish the areas of activity in which this system can be applied. Only the conditions for its use are determined.

In practice, the following professions can be added to the above:

Providing transport services.
Providing repair services.
Work as a freelancer, for example, copywriter, programmer, IT specialists, etc.
Providing hairdressing services.
Providing massage services.
Agricultural services.
Car repair services
Other.

Attention! Currently, the types of activities for self-employment are not reflected in legislation. It is expected that regions will independently determine areas of business for the self-employed.

What does this give?

Creating a self-employed regime has many advantages:

Specialists will be able to legally provide services to the public and companies without fear. Now they will not be afraid that the tax office will audit them and impose many fines.
The activity will become legal, you can officially work with companies and legal entities. There will be no problems with paperwork when working with legal entities.
Entrepreneurs will be able to reduce their tax burden and pay less without closing their individual entrepreneurs. They will be able to work in the same mode, but with significantly lower mandatory payments.

In addition, many companies are more willing to work with self-employed people, because in this case their tax burden is reduced. It is more profitable and easier for them to work with the self-employed.

A self-employed person does not need a current account, does not have to provide a tax return, does not require a cash register, and can be combined with his main job.

Cost of a patent for the self-employed

It is assumed that the cost of the patent will not exceed 20 thousand rubles. The final price of the permit will be determined at the regional level. This means that a citizen will not have to worry about paying any taxes for a whole year. However, a self-employed person will be able to pay for a patent for a shorter period.

For example, a citizen is interested in issuing a patent for eight months. In this case, it is necessary to perform the calculation using the formula: 20 thousand rubles / 12 x 8. The total amount will be equal to 13 thousand 333 rubles. If a person applies for a patent in a city with a population of more than a million people, a coefficient of 1.5 is taken into account in the calculation. The calculation will be as follows: 20 thousand rubles. x 1.5/12 x 8. The cost of the patent will be 20 thousand rubles.

The patent will completely replace income tax and contributions to extra-budgetary funds. By purchasing it, a self-employed person pays personal income tax, contributions to compulsory health insurance and the Pension Fund for the entire tax period.

At the same time, 20 thousand rubles. distributed as follows:

10 thousand rubles cover tax payments;
9 thousand rubles are transferred to the Pension Fund;
1 thousand rubles are sent to compulsory medical insurance.

Who can become?

Any person who operates on the territory of the Russian Federation can become a self-employed citizen. Foreign citizens from Belarus, Kyrgyzstan, Kazakhstan and Armenia can also become self-employed if they have clients in Russia. They are allowed to change the tax regime under the same conditions as citizens of the Russian Federation.

Starting from October 2021, you can become self-employed in any region of the country.

From what age

Any citizen over the age of 18 and between the ages of 14 and 18 can become self-employed if he fulfills one of the conditions and is not an individual entrepreneur.

Who can become self-employed at 14-18 years old:

who entered into marriage and became legally capable as a result;
parents or guardians have given written consent to this;
the court or guardianship authorities recognized him as fully capable in accordance with the established procedure.

When should self-employment not be used?

The law adopted at the end of 2021 established categories of citizens for whom the use of the self-employed population system is not available, these are individuals:

Those who have labor agreements, regardless of which side the individual is on.
Those whose type of activity is related to the extraction and sale of minerals.
Those whose activities are related to the resale of goods and rights. The exception is the sale of assets that are used for personal purposes.
Those who carry out activities representing the interests of third parties on the basis of a commission agreement, agent, assignment, etc. The exception is the activity of delivering goods to home and accepting payments for them.
Using other taxation systems or when carrying out a business, the proceeds of which are subject to personal income tax. Except in cases where these regimes were applied before the self-employed system.
For whom the amount of income has cumulatively exceeded 2,400,000 rubles since the beginning of the year (with an even distribution of 200,000 rubles).
Carrying out the sale of excisable goods (alcohol, gasoline, etc.)
Working as notaries, lawyers and arbitration managers.

How to accept payments?

A self-employed person can accept payments to any card he has. You can even receive money from clients on the card where your salary from your main job comes.

Many banks currently offer to open an account with them in order to be self-employed. These are actually unrelated concepts. A current account will be required when working with certain companies. If an individual plans to simply give violin lessons or sell homemade cakes to ordinary citizens, then he will not need such an account.

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Patent Features

After acquiring a patent, a citizen receives the official status of a self-employed person. By acquiring legal status, a self-employed person receives new opportunities:

The ability to legally advertise your activities.
Conclude transactions that will have legal force.
Protect your interests through the courts.
Possibility of obtaining a business loan.
Increase your pension savings by including the period of entrepreneurial activity as a self-employed person in your official work experience.
Opportunity to participate in government programs to support and develop small businesses and in competitions for grants.
The right to combine paid work and entrepreneurial activity.
Low cost of a patent for self-employed citizens.

After registering as self-employed, information about the official status becomes public. Any organization, when hiring a freelancer, can check whether he works officially or not.

Obtaining official status obliges the entrepreneur to perform work in accordance with the requirements of the consumer protection law. In case of an unfair approach, a self-employed entrepreneur is liable before the law.

The main feature of the patent system is its “one-window” nature. One simple contribution includes three different payments: tax, medical and pension.

Important! Entrepreneurs who have not issued a patent for self-employed citizens of the Russian Federation may receive a fine of 500 - 2,000 rubles under Art. 14.1 Code of Administrative Offenses of the Russian Federation. If engaging in entrepreneurial activity has brought in a large income, a fine of 300,000 rubles, arrest for up to 6 months or compulsory labor is provided.

How to become self-employed?

Let's figure out how to become self-employed through State Services and provide step-by-step instructions.

This is the easiest way. After the “My Tax” application is installed on your mobile phone, you need to log in to it. A window will open in which you need to select a registration and authorization method. Through the State Services portal this is the last, but the fastest and easiest among them.

You just need to click on it. Then you will need to enter the standard data that is usually entered when entering the State Services website - SNILS or mobile phone number and password.

From now on, registration will be semi-automatic. After confirming your personal data, mobile phone number and agreeing to the terms of registration, the citizen will be immediately registered as self-employed.

Data confirmation

If you register using a Russian passport, you will need to take a photo of the passport and yourself next to it. What documents are needed - passport, TIN, SNILS. Usually no other documents are required.

Personal Area

Tax payment procedure

No later than the 12th day of each month, a notification will be sent through the application with a calculation of the tax to be paid, as well as the necessary details for making the payment. Payment must be made by the 25th day of the month following the billing month.

A tax return is not provided for this tax.

If the established payment deadline has expired and the payment has not been made, within 10 days after this the tax authority generates a tax payment request and sends it to the self-employed. This document will also contain information about measures that can be taken to recover the specified amount.

The tax will be calculated as the amount of income received multiplied by the interest rate. If a self-employed person has recorded transactions with both individuals and organizations, the two tax amounts will be calculated separately and then added together.

Attention! The law sets the minimum tax payment at 100 rubles. If at the end of the month the calculated tax amount is less than this limit, then it is carried forward to the next month and added to the tax amount calculated based on its results.

A citizen can configure the application so that the tax amount is automatically debited from a bank account, card, etc. To do this, it is necessary to issue a corresponding order to the bank.

Advantages and disadvantages

Since the advent of the new tax regime, it has had supporters and opponents, because everything has negative sides. Let's take a closer look at the features of this method of work.

What are the advantages of self-employment:

No mandatory payments. If a citizen has no income, then he will not have to pay any taxes.
Easy to combine with your main job.
No need for a cash register. You don’t have to buy an online cash register, you don’t need to process checks through special programs. Everything is processed through the “My Tax” application.
There is no need to submit a tax return to the inspection authorities. Anything they want to check can be viewed through the app.
There is no need to visit the tax office, sit in lines, wait for an appointment, or take time off from work. Everything is done online.
Speed. The entire registration takes only 20 minutes.
You can come out of the shadows and officially work. There is no risk that the tax office will ask you to present documents confirming your income.
Tax conditions should not change for the next 10 years. This is enshrined in law as a guarantee.
Self-employment income is official and verified. A self-employed person can get a loan, a loan or a credit card. Not all banks offer this yet, but their list is constantly being updated with new credit institutions.

But this tax regime also has negative sides:

You'll have to pay taxes. This is only 4% for working with individuals and 6% for working with legal entities, but not everyone wants to pay even that much.
Income should not exceed 2.4 million rubles per year or 200 thousand rubles per month. Some masters receive more money; this mode is not available to them.
Not all types of activities fall under self-employment. If a citizen is going to sell excisable goods, resell them or extract minerals, then he cannot become self-employed.
You can't have employees. Only one citizen who works for himself can be self-employed. As soon as he has subordinates, he will have to open an individual entrepreneur.

Tax rate for self-employed citizens

Officials proposed calling the new tax “on professional income.” Payment, as mentioned above, will be made through a mobile application, but not directly at the time of receiving payment from the client, as was initially announced, but once a month.

NPD rates also differ from those initially announced by officials, but are still differentiated depending on the clients of the new type of businessman:

2.5% for those persons who provide services or sell goods of their own production to individuals,
4% for those persons who provide services or sell goods to legal entities.

True, in addition to the NAP itself, the self-employed will also have to pay unified insurance premiums (for pension and compulsory health insurance). The rate will be 1.5% of revenue:

1.25% will go to the Pension Fund (PFR);
0.25% – to the Compulsory Health Insurance Fund (MHIF).

Self-employed citizens will not have mandatory fixed insurance contributions, like individual entrepreneurs. Fees will also need to be paid monthly. That is, if you worked, you pay, if you didn’t work, you don’t pay.

Stages of obtaining a patent

It is planned that it will be possible to buy patents of self-employed citizens from mid-2021. In order to independently apply for a patent for self-employed citizens for the right to engage in entrepreneurial activities, you will need to contact any branch of the federal tax service. The Federal Tax Service will send information about the new registered person to his place of residence. Foreign persons and stateless persons (stateless persons) will have the right to apply to the tax service at their place of residence to obtain a patent.

You can also obtain a patent:

By sending notification via registered mail.
By submitting an application on the Federal Tax Service website with an electronic signature.
By submitting the application to the Federal Tax Service through the hands of an official representative who has confirmed his rights with a notary.

Required documents

To obtain a patent, you will need to provide tax officials with a small list of documents:

Passport.
Notification approved by order of the Federal Tax Service N MMB 7-14/ 03/31/2017. The notification form must be issued at any office of the tax service, or it can be downloaded from its official website. The notification form contains 3 sheets. On each sheet in the upper corner you need to put information about the TIN of the submitter. The first sheet indicates the four-digit identifier of the Federal Tax Service. It must correspond to the area that the tax office serves. On the first sheet you should also highlight the type of activity from the proposed options, indicate information about your full name. If necessary, information about the legal representative is also indicated on the first sheet. On the second sheet of the document information about F.I. is entered. Oh, biographical information and identification card identifiers are provided. At the citizenship point, foreign citizens must indicate the code of their country. Stateless persons indicate the identifier of the country where they received their identity card. You must provide information about your place of residence in the same way as they are indicated in your passport or temporary residence permit, certificate of registration or residence permit. The applicant fills out the last page if the activity he has chosen is established by local authorities. On the third sheet you must indicate the full name of the law that established the selected activity. The region code, its number and release date are indicated.
Taxpayer identification number.
An extract from the state register stating that the citizen is not registered as an individual entrepreneur.

Patent cost

To obtain official status, registration as an individual entrepreneur is not required, and of all the possible monetary fees, there is only one. A patent must be purchased once a year. Its cost is determined by the type of employment of an individual and the region of his work.

The patent is paid for an annual period at the beginning of each new year. Patent payment is also called tax contribution. Depending on the region, the cost of a patent for self-employed citizens can reach 20,000 thousand rubles.

Important! Initially it was assumed that the patent could be purchased for a period of 1 month, but there is no approved official information on this yet.

The amount paid as tax fee is distributed by the state as follows:

9,000 rubles are paid to the pension fund.
1,000 rubles from the amount of the patent is spent on paying the medical insurance premium.
10,000 rubles are paid in the form of income taxes and go to the state budget.

For a self-employed citizen, the cost of a patent is significantly lower compared to the tax costs of individual entrepreneurs, LLCs, JSCs, etc.

Time limits for obtaining a patent

After submitting an application to the tax service, the patent will be issued within 5 working days.

Within 5 days, the self-employed person is registered with a government agency and a document is prepared.

Important! After receiving the patent, full payment must be made within 10 days.

Tax holidays for self-employed

In order to increase the number of officially registered self-employed entrepreneurs, the state introduced tax holidays in 2021 as a motivation. A registered self-employed entrepreneur could receive tax holidays for up to two years. By registering, an entrepreneur could avoid paying taxes and insurance premiums until 01/01/2019.

Thanks to the tax holiday initiative, the number of legal self-employed people has increased. One third of the total number of registrants were former individual entrepreneurs working under the patent tax system.

In January 2021, the Ministry of Justice decided to extend the tax holiday until the end of 2021. It is planned that the number of people wishing to buy a patent will grow.

What self-employed people can do in 2021

NPD is allowed only for certain types of activities:

provision of services;
execution of work;
sale of goods of your own making.

It is not possible to resell purchased finished goods, so NAP is not suitable for retail or wholesale trade. Two laws regulate the activities of professional income tax payers: No. 422-FZ and No. 425-FZ, both dated November 27, 2018. These laws specify additional restrictions on types of activities. Thus, the following are prohibited:

sale of excisable and marked goods;
extraction and sale of minerals;
activities of intermediaries, mediators, notaries, lawyers, arbitration managers, appraisers;
rental of non-residential premises;
sale of transport and real estate.

In addition, there is an established income limit - no more than 2.4 million rubles. If it is exceeded, you must register your business activity in the form of an individual entrepreneur or LLC.