Self-employed tax: who will have to pay and how much

2024 Author: Malcolm Clapton | [email protected]. Last modified: 2023-12-17 03:44

The life hacker figured out what a tax on income from professional activities is and why it is more profitable to pay it than to open an individual entrepreneur.

What kind of tax

The State Duma adopted a law on the introduction of a tax on professional income (NPD). It offers special tax conditions for the self-employed - tutors, nannies, cleaners, painters, copywriters, pastry chefs and similar professionals who receive payment for services in cash or on a card and do not share income with the state. With the help of a regulation, the authorities are trying to bring a massive segment of tax evaders out of the shadows.

The NAP will be introduced from January 1, 2019, however, so far as an experiment and only in Moscow, Moscow, Kaluga regions and Tatarstan. If their experience is considered successful, the new tax will be applied in all regions.

Who can pay professional tax

As follows from the bill, individuals, including individual entrepreneurs, will be able to switch to the NAP. At the same time, they should not act on the basis of commission agreements, commission or agency agreements and they cannot have hired workers.

The amount of income on which tax is charged should not exceed 2.4 million per year (approximately 200 thousand per month). If you earn more, the NAP is no longer for you.

The types of activities are also regulated. Those who resell goods (with the exception of personal belongings) and also extract and sell minerals will not be able to pay the NAP.

In addition, at the initial stage, you need to live or work in one of the pilot regions. If a person works via the Internet, it is important where he is, and not his customer.

How much will the government have to pay

It depends on who pays for your services. If you are dealing with individuals, then the state will have to deduct 4% of the income, if with legal entities - then 6%.

At the same time, such taxpayers are exempt from personal income tax in relation to business income, and individual entrepreneurs are exempt from VAT (the exception is the import of goods from abroad) and payment of insurance premiums.

How the new tax will work in practice

They promise that the tax will be "as simple and convenient as possible for citizens." At the same time, he does not require "any expenses, no administration, no reports, no accountants, no appeal to the tax service, no visit to officials."

To start paying the NAP, you just need to install the My Tax mobile application and register.

Vasily Voropaev, founder and CEO of the platform for working with IT specialists Rubrain.com Founder and CEO of the platform for working with IT specialists Rubrain.com.

The money (income) that will be credited to the account, the person himself will be able to present to the tax, that is, fiscalize. Fiscalization will take place through the mobile application. No cash register is required.

At the end of the month, the service will calculate how much you received and tax this amount. It will be possible to pay by bank transfer until the 25th day of the month following the reporting one. You do not need to submit any accounting documents.

Have you tried to introduce this regime before

Lawmakers believe that up to 30 million people in Russia receive income and do not share it with the state. Therefore, attempts have already been made to motivate them to pay taxes.

So, at the end of 2016, a law was adopted that offered some categories of self-employed (nannies, nurses, cleaners, tutors) to register with the Federal Tax Service and receive tax holidays until 2019. At the end of this period, they had to pay personal income tax, or register as individual entrepreneurs, or stop their professional activities. However, the innovation was found to be ineffective. As of March 1, 2018, only 939 people have used the right to tax holidays.

But the tax on professional activities is a fundamentally new proposal.

How the new law will affect those who work for themselves

According to Yulia Rusinova, Director of Fiscal Decisions Business Development at ATOL, those who will be affected in one way or another by the new bill will initially treat it with distrust and even apprehension, and only the most courageous will decide to register.

The law provides for fines for the self-employed, who, having registered their status, will continue to evade the tax. So, for the first time, the fine will be 20% of the amount that they tried to hide. With the next violation (if it happens within six months after the first), the penalty will already be 100% of the amount hidden from tax revenue.

What is more profitable: register as a self-employed or open an individual entrepreneur

When considering options, it is worth taking into account both the tax burden and the convenience of filing reports.

Milya Kotlyarova Creator and editor-in-chief of the remote work and freelance project Digital Broccoli.

Self-employed will pay 4% on income from individuals and 6% on income from legal entities. There are also the following deductions: 1% for tax on income from individuals and 2% for tax from legal entities, but not more than 10,000 rubles on an accrual basis. Individual entrepreneurs on a simplified taxation system pay 6% of all income or the cost of a patent (from 6 to 30 thousand rubles, depending on the type of activity and region).

It is more convenient for self-employed people: they are exempted from insurance premiums, they are not obliged to install online cash registers. You do not need to submit a declaration either. So far, everything looks much more profitable than an individual entrepreneur on a simplified tax system or a patent and, most importantly, easier, since there is no paperwork.