How companies work with a self-employed person in 2020: step-by-step instructions
Who are self-employed?
According to the law, payers of tax on professional income (NAP) include individuals who provide services or sell goods of their own production.
At the same time, a number of restrictions are imposed on their activities:
The total income for the year cannot exceed 2.4 million rubles.
A self-employed should not have employees.
The self-employed is not entitled to engage in the resale of goods, the sale of excisable goods.
Inability to extract minerals and conduct activities requiring licensing.
Tax rates for NAP payers are very attractive:
4% payer of the NAP contributes to the budget on income from individuals.
6% is paid from income received from legal entities.
At the same time, no compulsory insurance premiums, no reporting, or other related IP problems. For legal entities ordering a range of services from citizens and accustomed to working under civil law contracts, such conditions seem to be advantageous. But is it?
What is the advantage of cooperation with a self-employed person?
At first glance, cooperation with self-employed persons for companies looks very, very profitable for the following reasons:
The company is not a tax agent in this case: all taxes are paid by the self-employed person on his own.
There are no compulsory insurance premiums that a company, as a tax agent, is required to calculate and pay. That is, a NAP payer costs the company at least 30-40% cheaper!
The self-employed does not need to be included in the periodic reporting of the CBA for insured persons.
But legal entities are still afraid to cooperate with citizens who are registered as payers of NAPs, and are even ready to overpay for cooperation under old and good civil law contracts. For clarity, two examples.
Example No. 1: a company entered into a GPC agreement with a citizen Ivanov for the provision of remote technical services worth 10,000 rubles. Of this amount, the company will withhold 13% in taxes and, moreover, will have to pay 27%, that is, 2700 rubles. Additionally, the performer needs to submit reports.
Example No. 2: a company works with a NAP copywriter. Out of the cost of services of 10,000 rubles, the copywriter will be transferred 10,000 rubles, of which he will independently calculate and pay 6% of the tax. The company does not pay anything more, it only carries out the receipt of expenses from the copywriter. Everything is simple and attractive, but companies are in no hurry to accept self-employed performers with open arms.
When a company cannot work with a self-employed?
Article 6 of the Federal Law of November 27, 2018 No. 422-ФЗ expressly prohibits recognition as an object of taxation of income received by a self-employed person from his employer or the company that was such, on time for the last two previous years.
This does not allow transferring to the category of self-employed existing workers, since the Federal Tax Service, at the first check, will additionally charge the company insurance premiums and will oblige to pay personal income tax for the “employee”.
Often companies refuse to work with a self-employed citizen in a new format due to regional mismatch. For example, when a company or service provider is outside the region of the experiment, and they plan to work remotely. In this part, the contractor does not have obstacles in applying the NAP regime. If the customer company is located in the region included in the experiment, and the contractor carries out activities in the region not included in it, then they have the right to apply the NPA regime both at the location of the customer and at the location of the contractor. This is stated in the Letter of the Federal Tax Service of Russia dated November 18, 2019 No. SD-4-3 / 23424 @.
Step-by-step instruction: how to work with a self-employed person?
If you are not confused by the status of a payer of the NAP and you want to significantly save on insurance premiums, we recommend that you follow the following instructions.
1. Checking the status of the payer of the NAP
First of all, a citizen must confirm to you his status as a payer of tax on professional income. He can submit a certificate signed by EDS and generated through the My Tax application, and the company can independently “break through” the status of the payer of the NAP through the official website of the Federal Tax Service. To do this, just specify the TIN.
2. The conclusion of the contract indicating the status of the payer of the NAP
The conclusion of the contract is not required if the transaction is executed immediately, such a transaction, in accordance with Articles 159 and 161 of the Civil Code of the Russian Federation, can be concluded orally. In this case, the Contractor passes the check to the legal entity indicating the TIN and the name of the company, which will allow taking the payment into account as an expense. This position was confirmed by Letter of the Federal Tax Service of the Russian Federation dated February 20, 2019 No. SD-4-3 / 2899 @. An example of an immediate execution transaction can be, for example, the publication of an advertisement on a website or the repair of a PC by an invited master.
In all other cases, an agreement must be concluded between the payer of the NAP and the company, in which, in addition to the essential conditions for each transaction, it is necessary to indicate:
The status of the contractor as a payer of the NAP with a mandatory decree…