How can an entrepreneur hire employees?

Is it time to hire your first employee?
It is important to do everything within the allotted time frame, fill out the documents correctly, submit reports on time, make all deductions and pay salaries. For the slightest violation - fines and sanctions, including criminal liability and a ban on conducting any business activity. We reviewed all aspects of employing the first employee for an individual entrepreneur in one article. In it you will find step-by-step hiring instructions, forms of the necessary documents and an employment contract, relevant for 2021. Find out what reports need to be submitted, how to calculate an employee’s salary and what other deductions and contributions need to be made!

Let's briefly dwell on the main thing. To hire your first employee, an individual entrepreneur needs:

1. Receive from him an application for employment and documents according to the list: passport, diploma, etc.
2. Prepare an employment or civil law contract and personnel documents within the established time frame.
3. Register with the Pension Fund and Social Insurance Fund on time.

Then all that remains is to pay salaries on time and correctly, make all the necessary deductions and submit reports.

You registered an individual entrepreneur, sorted out the taxes, exhaled and started working, but a new test lay ahead - employment of the first employee (hiring employees). It seems like nothing complicated: fill it out and don’t forget to make timely deductions from your salary, pay contributions and submit reports. But that is not all.

Example from practice: Sergey opened an individual entrepreneur, it came to hiring employees, and he signed the first employment contract. While I explained the essence of the tasks to the new employee and completed the paperwork, the month flew by. He went to find out how and where to pay contributions, and he was met at the Social Insurance Fund with a fine of 5,000 rubles.

It turned out that it was necessary to register as an employer - register with the Social Insurance Fund within 30 days from the date of concluding an agreement with an employee. It’s good that I came now - for being late for more than 90 days the fine is already 10,000 rubles!

To prevent this from happening to you, we decided to talk about how to hire an employee, where to go and in what time frame.

In the article you will find:

• rules for hiring employees for individual entrepreneurs and liability for their violation
• step-by-step employment of the first employee
• mandatory conditions that must be stated in the employment contract
• list of documents for registration of an employee
• reporting and employee contributions
• how to calculate and pay an employee's salary.

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Rules for hiring employees and liability for their violation

indicates how an individual entrepreneur should register employees: it is necessary to draw up an official contract and make an entry in the work book within three days after the employee begins to perform his duties. If requirements or deadlines are violated, liability may be as follows:

No time to read? Check out the article summary.

Orders for individual entrepreneurs are mandatory - Question of law

The goal of entrepreneurs is to make a profit from the commercial activities they carry out. The composition of accounting and personnel documents for individual entrepreneurs in 2021 depends on the type of business and working conditions. Federal legislation obliges individual entrepreneurs to maintain all documentation correctly, since this is the subject of special attention from regulatory authorities.

Currently, individual entrepreneurs are equal in labor relations with enterprises, and therefore they need to maintain personnel documents in full and draw them up legally correctly.

If a businessman hires employees, he is obliged to keep personnel records and use an approved list of personnel documents for individual entrepreneurs.

This will allow you to properly build relationships with employees, minimize risks of labor disputes, and also eliminate difficulties associated with inspections by regulatory authorities.

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Employment of the first employee: step-by-step instructions

To register (hire) a new employee you need:

1. Receive a written application for employment from him.
2. Draw up an agreement in two copies: one for you, the other for the employee. What such an agreement could be and what must be included in it will be discussed below.
3. Familiarize the employee with the established rules and his responsibilities: job description, labor safety standards, labor regulations, etc.
4. Issue an order for employment.
5. Create a personal employee card.
6. Make an entry in the work book.
7. Register with the Social Insurance Fund and Pension Fund as an employer (register). This needs to be done once when hiring the first employee.

Then you simply pay the fees and submit reports.

How to write

Despite the fact that an individual entrepreneur works mainly for himself, he has the right to hire staff or get a job as an employee himself.
In this regard, the question arises: is it possible to hire a citizen and how to document this? It should be noted that when applying for a job with an individual entrepreneur, you do not have to submit a request. This is decided by the entrepreneur himself.

The law provides for the mandatory filing of a petition in two versions:

• When admission is carried out in a government institution.
• When applying for a job in a municipal enterprise.

In other cases, the request for admission may not be submitted. It depends on the whim of the PC. There is no absolute need to submit a request, since the relationship of the parties is reflected in the employment contract.

If, nevertheless, an employee will have to submit an application for employment to an individual entrepreneur, then you can use the example of such applications for admission to any institution, since the structure of processing applications is the same everywhere.

The appeal is filled out in any style on an A4 sheet. (can be done manually or printed on a printer after typing on a PC). If the institution has adopted the rule of filling out official letters on company letterhead, then you need to go to the personnel officer and take such paper.

Your application for employment must include:

1. Information about the institution or individual entrepreneur, with display (for the employer - position, name of the institution, full name of the boss; for individual entrepreneur - full name), in the dative case.
2. Information about the candidate for the vacancy, in the genitive case.

This data is written on the right side, at the top of the sheet or letterhead.

1. Further in the center of the line and a little lower is written “statement”.
2. The main section displays the applicant's request for a job, displaying the date from which the applicant wishes to begin duties and the vacancy for which he is applying.
3. Finally, this form is signed by the applicant and the date of completion of the letter is indicated. This data is filled in under the main section of the request.

The document, after registration at the personnel hotel or reception office of the institution, is endorsed by the head for further execution of the procedure for processing employment documents.

A foreigner is required to draw up an application in Russian using the same model. If he does not know Russian, then it is necessary to use a translator. However, the applicant must put his own signature on the petition.

When applying for employment with an individual entrepreneur, the application is filed by the entrepreneur and he, after the parties have signed the employment contract, issues an order to enroll the person in the job.

How to register with the Social Insurance Fund: changes in legislation

Now the tax office controls only the calculation and payment of contributions for temporary disability and in connection with maternity (VNiM). Their expenditure on the payment of benefits to employees, as well as the payment and expenditure of contributions for injuries, is controlled by the Social Insurance Fund.

You must register with the Social Insurance Fund as a payer of contributions for injuries within 30 days from the date of conclusion:

• employment contract with the first employee

OR

• a civil contract, which provides for the payment by the entrepreneur of contributions for injuries.

The Fund will register the individual entrepreneur as an insurer for contributions for injuries and VNIM.

What agreement should I conclude with the employee?

You can enter into an employment or civil law contract with a person who will perform certain work (provide services) for you. The following table will help you decide on the choice of contract.

Please note: there is no need to draw up a civil contract just to save on contributions and reduce obligations to the employee. If by all indications your relationship with an employee resembles an employment relationship, enter into an employment contract. Replacing one contract with another can lead to unpleasant consequences if regulatory authorities or the employee himself goes to court. So, if the court recognizes a civil law contract as an employment contract, you will have to transfer contributions, pay fines, and comply with the requirements of labor legislation (salary, vacation, sick leave, etc.). Therefore, when choosing a contract, consider the employee’s role in your business: what are his responsibilities, does he need to be in the office regularly and follow a schedule, can you name the end result of his work. For more details, see “Differences between an employment contract and a GPC agreement: how not to make mistakes when registering a “temporary” employee.”

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What an employment contract must contain

In accordance with article, the contract must contain the following data:

• Full names of the parties;
• details of an individual entrepreneur;
• employee's passport details;
• schedule;
• terms of remuneration, bonuses;
• rights and obligations of the parties;
• place of work;
• date and signature;
• if the contract is concluded for a certain period, its validity period is indicated.

If you employ an employee part-time, remotely or part-time, the algorithm of actions will be the same, except that the application from the employee must indicate what schedule he will work on (number of hours worked). For example, part-time: 4 hours a day from 8:00 to 12:00 or part-time work week, working hours: four-day work week with three days off (Friday, Saturday, Sunday) with payment in proportion to the time worked. In the future, this will need to be specified in the contract and order.

The fact is that the law establishes a minimum wage. By working part-time or part-time, an employee may receive less. It is important to indicate this in the contract to avoid problems and explanations with the labor inspectorate. Typically, part-time workers have their main place of work. The work book remains there, so the individual entrepreneur does not make any notes.

The contract also usually indicates its subject (the labor relations of the parties), the circumstances under which it can be terminated, the actions of the parties in the event of force majeure circumstances and the procedure for resolving disputes.

Links to legislation

Employment contract:
Chapter 48.1. Peculiarities of labor regulation of persons working for employers - small businesses, which are classified as micro-enterprises.

A micro-enterprise is considered to be a legal or natural person that meets the criteria established by Federal Law No. 209-FZ of July 24, 2007 “On the development of small and medium-sized businesses in the Russian Federation”:

A standard form of an employment contract concluded between an employee and an employer - a small business entity that belongs to micro-enterprises (download from the link Resolution of the Government of the Russian Federation of August 27, 2016 N 858).

Section III “Employment contract”, “Labor Code of the Russian Federation” dated December 30, 2001 N 197-FZ (as amended on December 31, 2014)

Chapter 48 “Features of labor regulation of workers working for employers - individuals”, “Labor Code of the Russian Federation” dated December 30, 2001 N 197-FZ (as amended on December 31, 2014)

Civil contracts:

Section IV, “Civil Code of the Russian Federation (Part Two)” dated January 26, 1996 N 14-FZ (as amended on December 31, 2014)

According to the employment contract, the entrepreneur must provide his employee with social guarantees . This:

• Regular payment of wages
• Providing paid holidays
• Sick leave payment
• Payment of severance pay upon dismissal at the initiative of the employer
• Providing working conditions.

Under the GPC agreement, the employee is provided only with what was agreed upon at the conclusion of the agreement.

Under employment contracts, insurance premiums are paid in full : contributions to the Pension Fund, Compulsory Medical Insurance Fund, Social Insurance Fund. According to GPC agreements - only the Pension Fund and the Compulsory Medical Insurance Fund ( without the Social Insurance Fund ).

Despite the obvious financial benefit for an entrepreneur from concluding GPC agreements, you should not enter into such an agreement with an employee if, in essence, the relationship with the hired person is an employment one. In the event of an inspection, the labor inspectorate may recognize such an employment contract with all the consequences - the calculation of contributions to the Social Insurance Fund, the provision of leave and all payments due.

Documents for employment

In order for an individual entrepreneur to hire a new employee, he will need:

• passport;
• employment history;
• SNILS;
• documents on military registration (for men and women with a military registration specialty);
• documents on education and qualifications (when applying for a job that requires special knowledge);
• certificates from the previous place of work (if any): 2-NDFL, 182-n.

Reasons

Either party can initiate the severance of the employment relationship. There are many reasons why a contract may be cancelled. Among the most common are:

• a mutual agreement formalized in writing and signed between the parties;
• expiration of a previously signed contract;
• personal desire of the employee;
• employer initiative;
• transfer of a person to another organization. Carried out at the request of the employee himself or with his consent in writing;
• refusal by the employee to continue working in connection with a change in the owner of the enterprise;
• the employee’s refusal to continue performing job duties due to a unilateral change in one or more clauses of the employment contract;
• a person’s refusal to be transferred to another area due to a change in the location of the organization itself;
• violation by the head of the organization of the norms prescribed in the current legislation and other regulations;
• provision by an employee of knowingly false information during employment;
• the presence of circumstances beyond the control of the parties.

At the legislative level, there are many reasons why an employment agreement may be canceled between the parties. Among the most relevant are the desire of the employee and the agreement between the parties.

Read on topic: Application for voluntary resignation of an individual entrepreneur

Read on the topic: Entry in the work book about the voluntary dismissal of an individual entrepreneur

Reporting and contributions: how much you will have to pay for employees

An individual entrepreneur must make the following contributions for his employees:

1. Taxes.
   Personal income tax, 13%. Transferred no later than the next day after the employee receives his salary.
2. Insurance premiums.
   Payments are due by the 15th of each month. The contribution rate is 30% of the employee’s salary, where: 22% Pension Fund, 5.1% Compulsory Medical Insurance and 2.9% Social Insurance Fund. An individual entrepreneur can reduce the amount of taxes by the entire amount of fixed contributions (insurance premiums paid for employees, sick leave), unlike LLCs, which can only reduce the amount by 50%.

Individual entrepreneur reporting for employees

An individual entrepreneur submits reporting on employees to three authorities.

Personnel records have been canceled for micro-enterprises and individual entrepreneurs

There is an opinion that the abolition of personnel records for small companies and individual entrepreneurs allows you to not think about it at all. However, this is not always true. Some entrepreneurs are required to draw up a number of documents. In this regard, it is important to carefully understand this issue.

When does an individual entrepreneur need to keep personnel records?

If an individual entrepreneur hires staff, he has the obligation to maintain personnel records. In cases where all activities are carried out solely by an individual entrepreneur, no additional documents will have to be completed.

When employees are hired, the relevant documents must be completed. In 2021, these do not necessarily have to be correctly completed work books. They can be replaced by an employment contract.

As soon as an employment contract is signed, small companies, as well as individual entrepreneurs, need to keep records. It is important to follow current legislation.

Failure to comply with its provisions, as well as the lack of necessary personnel documents, threatens the employer with prosecution, including criminal liability.

In this regard, the labor inspectorate has the right to conduct an appropriate inspection and request documents that must be maintained.

In the process of maintaining personnel records, an entrepreneur has rights and responsibilities. It is important for every entrepreneur to know which of them are the main ones. This will help avoid a number of problems and also make accounting easier.

Among the rights are the following:

• an entrepreneur can enter into both fixed-term employment contracts and for an indefinite period;
• issue orders that are based on signed agreements;
• conclude collective labor agreements;
• train employees in the basics of labor protection, and then monitor knowledge on this topic.

Despite the fact that today there is a law on simplifying personnel documents, the wording in it is quite vague. You should not count on a complete abolition of accounting, so it is important to accurately understand the responsibilities of an entrepreneur in this area:

• maintain work books and register them for those who got a job for the first time;
• provide employees with certificates confirming participation in pension insurance;
• adoption of local regulations containing information on relations with employees.

It is not enough for small organizations and individual entrepreneurs to know their rights and obligations. It is much more important to strictly comply with all conditions.

Mandatory HR documentation

Keeping records always involves drawing up primary documentation. Without this, it is impossible to competently conduct relations between an entrepreneur and his employees. Therefore, it is important to know what personnel documents an individual entrepreneur must have. You should not take this requirement lightly, because unpleasant consequences may occur.

To properly maintain personnel records for individual entrepreneurs, you will have to use three groups of documents:

1. Internal regulations include work procedures, instructions, provisions on bonuses, work schedules, wages, and others. They help, if necessary, prove the employer is right in court.
2. Organizational. These include all kinds of personnel records. Various documents are registered in them - orders, contracts, travel certificates, work books and others. This group also includes time sheets, vacation schedules, and staffing schedules.
3. Accounting documents - employment contracts and books, employee cards, personnel orders, statements, explanatory notes and others.

On the one hand, accounting for individual entrepreneurs is carried out in a simplified form. On the other hand, personnel documents for micro-businesses have not been completely abolished. Other agreements may need to be formed.

Maintaining work books for individual entrepreneurs

If an entrepreneur hires a new employee, he, as an employer, is obliged to fill out the relevant documents: an employment order, as well as fill out a work book. Their registration is carried out on the basis of Russian legislation.

When employees are hired for a position by an individual entrepreneur, two situations may arise:

1. When a future employee has a work book in hand, the entrepreneur must fill it out accordingly.
2. If an employee is hired for the first time, the entrepreneur will have to provide him with such a document. Only after this can you make an appointment.

It is important to correctly reflect the relevant information in the work book: dismissal, hiring, transfer to another position must be indicated in it.

The introduction of simplified personnel records allowed individual entrepreneurs to use the standard form of an employment contract as an alternative to a traditional document. It turns out that in this case it is not necessary to keep work books; you can refuse to register them. However, such a substitution often leads to problems in the event of a lawsuit.

It is important to clearly determine which documents to use in accounting. After this, you should stick to the chosen strategy.

Entrepreneur's responsibility

It was discussed above that there are mandatory personnel documents for individual entrepreneurs. However, not everyone makes every effort to properly maintain personnel records.

Ultimately, the employer may face liability. For individual entrepreneurs in 2021, there are three groups of punishments: administrative, criminal, financial.

It is important for individual entrepreneurs to study all types.

Administrative liability is provided in several situations:

1. In case of an unjustified refusal to conclude a collective agreement, the fine will be from three to five thousand rubles.
2. Incorrect collection, storage, and use of information about an employee may result in a fine. You will have to pay from 500 to 1,000 rubles.
3. Work without formalizing the employment relationship with an appropriate form of contract, as well as evading its conclusion, entails a fine of 5 to 20 thousand rubles. Repeated prosecution for such a violation will result in an increase in the monetary penalty. You will have to pay 30-40 thousand rubles.
4. Illegal use of the labor of foreigners, refusal to notify the migration service about the employment of such citizens leads to the imposition of a fine. Its size depends on the qualifications of the foreign citizen and the place of activity.

Criminal liability may also arise in several cases:

• dismissal of a pregnant woman, as well as a woman with children under three years of age. In this case, you will have to pay a fine of up to two hundred thousand or work 180 hours;
• Delaying wages for more than two months for mercenary or personal purposes is punishable by a penalty of up to 500 thousand rubles.

Financial liability arises when wages are delayed. In this case, you will have to pay the employee overdue payments, calculated based on the refinancing rate - 1/300 for each day.

Outsourced HR accounting for individual entrepreneurs

Entrepreneurs often engage third-party organizations offering outsourcing services to maintain personnel records.

The reasons for this are:

• the high cost of hiring a competent staff member;
• lack of sufficient knowledge of office work among a full-time employee who is assigned additional responsibilities.

Involving an individual entrepreneur leads to cost optimization in combination with professional accounting. Thanks to the financial responsibility of third-party organizations, they guarantee that personnel documents will be maintained exclusively in accordance with the law.

Don't neglect the help of outsourcers. It is important to remember: despite the fact that full personnel records for micro-enterprises and individual entrepreneurs have been cancelled, some documents remain mandatory. Compiling them correctly will help you avoid facing serious liability.

Modern legislation contains provisions that entrepreneurs may not keep complete personnel records. However, it will not be possible to completely abandon it. Meanwhile, violation of accounting rules leads to serious liability. Therefore, it is important to understand what documents are needed and complete them correctly and in a timely manner.

Source: https://tvoeip.ru/kadry/otmena-ucheta

Necessary orders for the main type of activity for individual entrepreneurs

The activities of the enterprise are subject to strictly established rules and involve the maintenance of a large amount of documentation. Regarding the latter, many questions arise, since all kinds of forms for individual entrepreneurs and the requirements for their preparation often change: the most useful thing that can be offered for individual entrepreneurs are samples of documents that one encounters in the process of work.

Most internal processes at an enterprise are initiated by administrative documents, the main one of which is the order. In the activities of organizations or individual entrepreneurs, an order is used to convey the will of management to employees.

The preparation of such a document occurs in several stages: templates of orders are studied, and after drawing up the document, the order is signed and the executors familiarize themselves with it.

The activities of collegial and management bodies, commissions or councils are reflected in the minutes.

The peculiarity of such a document is the presentation of actions in strict sequence and the compilation of an event that is recorded directly in the process.

The task of transmitting information within the company and displaying information important for its functioning is performed by information and reference documents: memos, certificates, letters, acts.

The latter are most often used to document the results of significant actions and checks. Acts are most often drawn up according to standard forms. If there is no template, it is important to indicate all the information required for this document.

The sphere of entrepreneurship, no matter what direction it is represented, is always characterized by a variety of contracts and agreements. Some contracts have a strictly established form, others are drawn up in any form, but in compliance with certain rules.

The main purpose of the document is to regulate the rights and obligations of the parties so as not to leave room for illegal actions.

A separate section of office work is HR documents, presented in a wide variety. For them, norms and standards provide for separate procedures and periods of storage and registration. Many of the personnel documents are compiled according to standard templates.

The method of transmitting this or that information is notifications. Most often they are used by official organizations to notify the person mentioned in the document about the beginning or end of any actions in relation to him.

There are often cases when a notification is sent to an authorized authority by an individual or legal entity, for example, in order to inform about the termination of the company’s activities, as well as to provide other documents for liquidation. When citizens apply to official authorities, forms of petition such as statements are used - such an appeal usually concerns the exercise of certain rights and interests.

In addition, the statement serves as confirmation that the person actually applied to the authorized organization, and as a guarantee that the citizen’s request will not be forgotten.

Submission of an application may in some cases be carried out by proxy, if the personal presence of the applicant is not required.

No matter how hard some of us try to avoid paperwork, everyone has to sign a variety of contracts.

Sample contracts for individual entrepreneurs and agents need to be studied in connection with their professional activities, but find out what a particular agreement looks like.

Documentary recording of facts and events related to economic activities is carried out using acts. Despite the variety of areas of application of this document, there is a generally accepted model of the act. Its composition is typical.

An order is an administrative official document that is issued for the purpose of implementing management tasks and is its act.

Sample orders represent a documented decision of an individual entrepreneur or the head of a legal entity. Orders are mandatory: failure to comply is regarded as

An application is a document addressed to an authority or business entity, containing: a request for assistance in realizing legitimate interests; legally significant message; information about violations of the law; criticism of the activities of organizations or individual officials.

Unlike large companies, individual entrepreneurs are unjustifiably neglected. Characteristics are an official document expressing the opinion of the administration of an educational institution, employer or trade union about a student, student, or employee.

Issued at the request of a citizen for presentation at the place of demand. Contains a description of his business, moral and ethical qualities. Usually the document is prepared.

The law provides for the obligation of a business entity to notify the authorities, its counterparties or founders of the occurrence of certain circumstances.

Untimely requests, unsuccessful notification templates and methods of sending them can lead to negative consequences. Obligation to report legally significant matters.

A protocol is an official written document that, in a certain format, records actions that have already occurred or are ongoing, extending over time. There are different types of protocols, they depend on the essence of the event being displayed: meeting; meeting; administrative offense; interrogation Conditions for drawing up The only purpose of the protocol is to be complete and truthful.

A power of attorney is used by business entities to vest representatives with part of their own powers. There is no standard standard for a power of attorney.

The entrepreneur has the right to draw it up in any form. Concept The relations of commercial representation are regulated by Ch. X Civil Code. According to Art.

How many times a week does a person have to deal with documents - receipts, checks, charters?

Surely more than once. What then can we say about entrepreneurs, agents and other people closely associated with the business world? And every document from which.

Both beginners and experienced entrepreneurs have to go through moments of crisis, constantly fight for a place in the sun - and, unfortunately, not everyone manages to gain a foothold in their niche.

And then the time comes to liquidate the company -. Ask a Question. Register Login.

Go to section. Other samples. Documents for liquidation.

IP 2021: the most important changes

We are talking about local regulatory documents that reflect management decisions on issues of production and economic activity, planning, reporting, financing, lending, sales of goods, etc.

As a rule, a local regulatory act is prepared by the structural unit whose activities are related to its implementation.

In the article we will provide sample orders for the main activities of the enterprise, which can be used in everyday work.

Timely and competent reporting is a prerequisite for the long life of any small and medium-sized business. What documents should an individual entrepreneur have? What kind of reporting should he keep as an entrepreneur and as an employer?

On approval of Recommendations on the list of documents mandatory for individual entrepreneurs and micro-organizations when regulating labor relations with employees. In pursuance of the item on measures to implement the provisions of the Directive of the President of the Republic of Belarus of December 31

Approve the attached Recommendations on the list of documents required for individual entrepreneurs and micro-organizations when regulating labor relations with employees. Recommendations on the list of documents required for individual entrepreneurs and micro-organizations when regulating labor relations with employees.

Recommendations on the list of documents required for individual entrepreneurs and micro-organizations when regulating labor relations with employees were developed in order to optimize and improve the work of conducting personnel records management by individual entrepreneurs and micro-organizations, simplify it, as well as create a more convenient system for maintaining personnel records records.

Mandatory list of personnel documents for each individual entrepreneur

Employment order form T-1 and T-1a. Staffing table form T Order on granting leave form T Vacation schedule form T Order on dismissal of an employee form T-8 and T-8a. Order for sending on a business trip, form T-9 and T-9a. Travel certificate form T. Official assignment for a business trip form Ta. Order on bonus payments to employees, form T and Ta.

What are orders for core activities

Personnel documentation of an individual entrepreneur. Labor relations are subject to documentation. Moreover, the responsibility for drawing up and maintaining documentation lies not only with employers-organizations, but also with employers - individual entrepreneurs.

In organizations, departments are created for this purpose, for example, a personnel department or a personnel department, or positions are simply introduced, for example, a personnel manager.

But individual entrepreneurs, for the most part, do not attach importance to the preparation of personnel documents or draw them up, but with significant violations of established requirements.

The activities of the enterprise are subject to strictly established rules and involve the maintenance of a large amount of documentation.

Evgeniy Sazhin Purchase book VAT examples of reflecting entries on invoices in the purchase book and sales book indicating the codes of types of transactions Sales book VAT Book of income and expenses and business transactions of an individual entrepreneur KUDiR Special tax regimes As a rule, the general tax reporting regime turns out to be simpler in understanding, but not always the most beneficial. Complete list of personnel documents Now you need to make a list of documents that must be in any organization.

Rules by which employees are hired for individual entrepreneurs

Remember that you, as a registered individual entrepreneur, are obliged to comply with the rules of both the labor code and the civil code. And when it comes to hiring employees, you are automatically considered by law as an employer!

It is also important to know the nuances of labor legislation. So, for example, the person you hire is not officially considered an employee until direct labor activity begins, that is, until this person begins the direct duties specified in the employment contract. And accordingly, an employment contract has not yet been concluded with him.

It follows that you, as an entrepreneur, will violate current legislation (namely Article 57 of the Labor Code of the Russian Federation) if you use the labor of an employee without an employment contract.

Preparation of documents and reports for individual entrepreneurs

An individual entrepreneur can hire employees and is required to have for each staffing unit, in addition to the employment contract, the following documents:

• Instructions on working rules for the hired employee, signed by the latter.
• A work book drawn up according to the rules.
• Employee personal card in T2 form.
• Vacation schedule.
• Agreement on the financial responsibility of the employee.
• State schedule.

You may also need other documents that are considered necessary to formalize the employment relationship for a particular individual entrepreneur.

Having received official status, the individual entrepreneur assumes obligations to report for each employee to the tax office and funds.

• Transfer of income tax from employee salaries.
• Payment of insurance premiums to funds.
• Quarterly reports on contributions to the Pension Fund, Social Insurance Fund, and tax authorities.
• Confirmation of the type of activity for the Social Insurance Fund once a year.
• Certificate of average number of employees once a year.

Don’t forget about the tasks that can be solved by a qualified accountant and HR officer so that there are no delays in documentation.

Employer Responsibilities

It is advisable to know about the employer’s responsibilities even before the individual entrepreneur hires an employee. The labor legislation of the Russian Federation is quite strict and is more aimed at protecting workers than at the interests of business.

An individual entrepreneur with hired employees must:

• conclude a written employment contract;
• provide the employee with information about his job responsibilities and familiarize him with local labor regulations;
• create a safe workplace and provide the employee with everything necessary to perform their job functions;
• pay wages at least twice a month;
• at your own expense, transfer insurance premiums for the employee and provide annual paid leave;
• timely withhold personal income tax from salaries and other payments to personnel and transfer the tax to the budget;
• submit reports on employees to the Federal Tax Service and funds;
• maintain personnel documentation.

In order to reduce the administrative and financial burden, some individual entrepreneurs and employees seek to enter into a GPC agreement instead of an employment contract. Under such an agreement, the relations of the parties move from labor to civil law.

In this case, the customer pays less insurance premiums for the contractor, does not issue payments for temporary disability and maternity, does not pay for vacation, is not obliged to create working conditions, etc. Sometimes it's really justified. For example, in your business you need some one-time service or a certain amount of work. In this case, hiring an employee is not necessary.

But keep in mind that government agencies (IFTS, funds, labor inspectorate) will carefully check whether you had grounds to enter into a GPC agreement. Article 5.27 of the Code of Administrative Offenses of the Russian Federation even contains a special sanction for concluding a civil contract in the presence of actual labor relations. For individual entrepreneurs this is a fine of 5 to 10 thousand rubles.

Other samples

The method of transmitting this or that information is notifications. Most often they are used by official organizations to notify the person mentioned in the document about the beginning or end of any actions in relation to him. There are often cases when a notification is sent to an authorized authority by an individual or legal entity, for example, in order to inform about the termination of the company’s activities, as well as to provide other documents for liquidation.

When citizens apply to official authorities, forms of petition such as statements are used - such an appeal usually concerns the exercise of certain rights and interests. In addition, the statement serves as confirmation that the person actually applied to the authorized organization, and as a guarantee that the citizen’s request will not be forgotten. Submission of an application may in some cases be carried out by proxy, if the personal presence of the applicant is not required.

The number of employees is determined by the scale of the business

The first thing you need to know and practice is concluding an employment contract. Such a document is concluded with each hired employee. But the number of possible places is already limited. The number of possible workers hired by the entrepreneur determines the scale of the entrepreneur’s activities. That is, the larger the organization, the more employees it is allowed to hire. There is a certain gradation:

1. The smallest number of “vacant” places is available to an entrepreneur who works under a patent. There are only 5 possible employees. It doesn’t matter whether they are hired full-time or not. Still, five maximum.
2. The second category includes individual entrepreneurs operating under UTII (single tax on imputed income) and small organizations operating under an individual entrepreneur license. Their possible staff of employees is up to 100 people. Moreover, if you hire more, then preferential conditions (UTII) will be canceled for individual entrepreneurs. This is done in accordance with clause 2 of Art. 29 of the Tax Code of the Russian Federation, according to which enterprises are considered medium-sized and not small.
3. Medium-sized companies can expand their staff up to 250 people.
4. But then (when the number of employees exceeds 250 people on staff) large companies come.

The number of individual entrepreneur employees is determined using the average number of employees, which is indicated in the report to the tax office for one period. And, let us remind you, even those hired on a part-time basis occupy a full place on this list. So two people can’t pass for one and you won’t be able to exceed the number limit without consequences.

Therefore, before you hire people to work for you, as an individual entrepreneur, think carefully about how many people you really need to support work processes and development.