Is it possible to open an individual entrepreneur while working officially? Is it possible to open an individual entrepreneur if you are officially employed: the relationship between opening and type of employment

For many, the opportunity to work for themselves, completely devoting themselves to their chosen occupation, is important. What can stop you from making money doing what you love? A novice businessman may be faced with the need to figure out how to open an individual business and begin to operate officially.

What is needed to open an individual entrepreneur

According to the law, all citizens of the country, even foreigners who have temporary registration in Russia, can work as an individual entrepreneur (formerly they were called PBOLE). The only exceptions to this list are municipal and government employees. The quick procedure for registering an individual entrepreneur can be done independently or entrusted special companies, for whom this type of activity is a priority.

If the registration of an individual entrepreneur is entrusted to third-party organizations, then you need to prepare for the fact that the money spent on starting a business will increase several times compared to resolving the issue on your own. The following factors may also affect the price:

• printing production;
• notarization of documents;
• opening a bank account, etc.

Procedure for registering an individual entrepreneur

How to register an individual entrepreneur without much delay? For this you need preparatory work. On initial stage you need to decide on your area of ​​activity. For this there is all-Russian classifier, where from the list you can select the direction of work and the corresponding code that should be indicated when opening your business. It is allowed to indicate several areas of future activity, but the main type must come first.

The procedure for opening an individual entrepreneur involves choosing a form of tax payment. Most private traders work according to a simplified system. IN in this case The tax is calculated on income and is 6%. If you choose to tax income without taking into account expenses, then interest rate will range from 5 to 15 points. There are other types of taxation entrepreneurial activity, information about which can be obtained from the tax authorities.

Where can I register an individual entrepreneur?

According to the law, the submission of documents and registration of a private entrepreneur is carried out at the place of registration of the citizen. To do this you need to contact local branch tax office with the necessary set of documents. If the businessman has chosen, then he is allowed to register at the place of business. It is permissible to open a business in several regions, populated areas or parts thereof. In this case, registration takes place where the first object of activity of the entrepreneur is registered.

Today the simplest, fastest and in a convenient way open IP is .

Documents for opening an individual entrepreneur

If the question of how to register an individual entrepreneur is more or less clear, then you should pay special attention to what list of documents is needed to open an individual entrepreneur. This:

• passport (a photocopy of it is additionally required);
• application (form 21001);
• receipt of payment of the duty;
• TIN (+ copy).

Application for registration of individual entrepreneur

You should take a responsible approach to filling out the document, the form of which can be downloaded from the official website of the Ministry of Taxes and Taxes or requested from the tax office. The application for registration of an individual entrepreneur consists of five sheets, which must be numbered and stapled together. The document is signed personally by the entrepreneur and certified by a notary only if the documents are provided not by the businessman himself, but by an authorized representative.

Individual entrepreneur registration – cost

Opening your own business is a procedure that is not free. How much does it cost to register an individual entrepreneur? The only thing that is necessary is to pay the state fee (today this amount is 800 rubles). It can be paid online by bank transfer or at any bank. If you trust this process specialized firms, then the price will vary not only from firm to firm, but also depending on the region where the individual entrepreneur will be registered.

How to open your own individual entrepreneur - step-by-step instructions

If the field of activity has been determined and the taxation system has been chosen, then you can proceed to register your own business:

1. You must submit a set of documents to the tax office to obtain an identification number assigned to each taxpayer.
2. If you already have a TIN, you can immediately pay the state fee for performing an action by a government agency.
3. You can submit an application for assignment of a TIN together with documents for state registration of an individual entrepreneur, but the process may be delayed.

If the documents are collected, then you can register an individual entrepreneur yourself at the tax office at the place of registration (not residence!). This process is step-by-step and has a sequence. Step-by-step instruction consists of preparing a package of documents and submitting them to the tax office. Further conditions that allow you to create a legal entity from scratch, be it a trade object or a small business, a clothing sewing enterprise, are the same. Exemplary step-by-step algorithm after registering the IP itself:

It is also possible to remotely prepare all documents and send an application for opening an individual entrepreneur. To do this, use .

Registration deadlines for individual entrepreneurs

The legislation establishes exact deadlines for registering an individual entrepreneur. According to the plan, this is done in no more than five days. If the organization of the future business took place through intermediaries, then the time to open a state of emergency can be increased by preparing documents. There are cases of receiving a refusal when trying to open your own business. The reason may be incorrect execution of documents or erroneous indication of information. How to open an individual entrepreneur in this case? The individual must again organize the collection of the package of documents and pay the fee again.

After the allotted time has passed, all the papers are handed out, after which you can start earning money. The entrepreneur receives:

• a document indicating registration;
• USRIP extract;
• state registration certificate (OGRNIP).

To maintain online accounting for individual entrepreneurs, you can use.

Video: what you need to open an individual entrepreneur

Some people, having become entrepreneurs, sometimes wonder whether an individual entrepreneur can work in another organization with a work book. It turns out that you can freely combine your own business with official employment, with the exception of certain cases. You can do business if you still have free time from the main place of work. However, it is worth taking into account that not all areas allow the possibility of combining employment with running a business.

Law on opening an individual entrepreneur

Become individual entrepreneur is not a problem for anyone today. Thus, limitless opportunities open up for especially active citizens, full of ideas and energy. At the same time, such activities do not guarantee success. Therefore, people want to insure themselves so as not to lose everything. This becomes possible thanks to official employment as an employee.

Even experienced businessmen recommend that startupers do not leave their usual place of work at first and combine it with their new business. Then, in case of failure, it will be possible to return to the previous way of life without loss. Future entrepreneurs may be wondering whether it is possible to become an individual entrepreneur while continuing to work at their job and without quitting. The legislation on this has the following provisions.

1. In Art. 18 of the Civil Code of the Russian Federation states that any citizen has the right to engage in business if this area is not prohibited by law. He must be an adult and have civil rights.
2. Article 23 of the Civil Code of the Russian Federation states that the right to engage in entrepreneurial activity arises from the moment he registered as an individual entrepreneur.
3. In the law “On registration of individuals” and legal persons” there are no prohibitions on committing such actions.

All these legal acts show that an individual entrepreneur can work simultaneously under an employment contract. But, nevertheless, the rule has both exceptions and limitations.

Registration of individual entrepreneur

An individual entrepreneur is most often denied registration due to an incorrect application or provision of an incomplete package necessary documents. In addition to this, there are other reasons that cannot be ignored. Thus, the following persons do not have the right to register as an individual entrepreneur and engage in entrepreneurial activities:

• State Duma deputies;
• Fed. Meetings;
• other levels that work constantly;
• heads of municipalities;
• other persons who engage in various types of public activities.

To better understand the issue, you can consider the following examples. An accountant working in a local government structure will be prohibited from obtaining the status of an individual entrepreneur on the grounds that he is a government employee. Well, if a citizen works in the same specialty, but in a private company, then he may well be an individual entrepreneur . But a teacher who works in a school that has state status can register as an individual entrepreneur without any problems. But having settled in the same way in local government education, he will no longer be able to do this.

Is your relationship with your employer changing?

Important! Another question that arises in this regard concerns the prospects for further relations with the employer. Entrepreneurs are wondering whether it is possible to remain in labor relations without changes. The answer depends on each situation taken individually. But in general, there will be no changes.

Both before registration and after it, the individual entrepreneur will also receive wages and make appropriate contributions to the Pension Fund, as before. Additional report in this case it will not be necessary.

In the work book of the worker there is a record that the citizen got a job at a certain point in time. There is no information indicating that he became an individual entrepreneur. Thus, no conflicts arise regarding whether it is possible or impossible to combine both areas of activity.

But, despite the fact that nothing will change in the documents with the employer, the latter can find out about the status of its employees, since this information available on the Internet and in the public domain. Then the development of events may be different.

Possible risks and difficulties

Some individual entrepreneurs, working both for the employer and for themselves, say that insurance premiums are paid for them locally official employment. However, one cannot be deceived in this regard. Separately, the individual entrepreneur is required to pay a certain amount as a fixed contribution. In this case, insurance paid by the employer is also mandatory.

But whether it is possible and necessary to notify the boss about opening a business or not, the individual entrepreneur decides independently, based on the relationship. If there is no special need, then he is not obliged to do this.

We must also not forget about the difficulties that a self-employed citizen registered as an individual entrepreneur may encounter. These may include the following.

1. First of all, difficulties will arise due to the need to allocate a considerable amount of time. Your business will require a lot of effort. Therefore, sometimes he may not remain at his previous job.
2. The businessman is also deprived of the usual social package. When going on vacation or sick leave, no money will be allocated to him.
3. Thirdly, the employee is not responsible for losses of the company for which he works. But with regard to individual entrepreneurs, the situation is completely different.

Conclusion

When organizing his own business, a citizen is attracted by the independence in his decisions, the freedom of action that he receives, as well as all the opportunities to express himself, realize his potential and continue to develop in his personally chosen direction. But at the same time you need to be prepared for emerging risks, for example, due to the fact that:

In practice, for the purpose additional income funds, there are times when a person officially working in an organization has a desire to open his own business and be his own boss. This is a very tempting prospect, which, moreover, is not prohibited by law. Here you will be able to fully apply your skills and abilities, which will help you earn additional cash to your budget. Hard work, perseverance, patience, and the ability to set priorities correctly will become your main qualities. So, it is possible to open an individual entrepreneur for a working person, but there are still features and limitations that we will consider in this article.

What are the restrictions on opening an individual entrepreneur for a working person?

Key differences in registering an individual entrepreneur

The current Russian legislation does not provide for any nuances in the question of how to open an individual entrepreneur for an officially employed person. The registration procedure is standard and follows all the rules, as for an individual entrepreneur who does not officially work anywhere.

First, you need to submit to the tax office at your place of residence an application for registration and opening a business activity in the established form, a photocopy of your passport, a receipt for payment of state duty in the amount of 800 rubles, determine the OKVED code and indicate it as the main type. If your business activity involves minor children, you will need a certificate of no criminal record.

The tax authority will review these documents within five days and issue you a certificate that will give you the right to try your hand at business. Also, information about you as a private entrepreneur will be entered into a single State Register individual entrepreneurs, about which you will be given an extract. Next, the tax authority is obliged to notify the Pension Fund. We advise you to check this issue, and most importantly remember that no matter what profit you receive, whether you carry out activities or not, pay insurance premiums and you are obliged to report to the PFU in any case. As an individual entrepreneur, you have the right to make a seal, open a bank account, and hire employees yourself. But do not forget that, unlike official work under an employment contract, you now have responsibilities: maintain a Book of Income and Expenses, submit reports, pay taxes and mandatory payments.

Difficulties and features in conducting business

First of all, there is no need to identify and confuse entrepreneurial activity and activity under an employment contract. When asked whether it is possible for a working person to open an individual entrepreneur, the conclusion is clear: yes, it is possible. However, it is necessary to keep in mind that these are two completely different concepts that do not depend on each other and do not affect each other. There is an opinion according to which some individual entrepreneurs officially working in organizations believe that since the employer pays insurance premiums for them, then they do not need to do anything about it. We would like to clarify that an individual entrepreneur must pay mandatory fixed contributions for himself in any case. And insurance premiums for him, as for an individual, will be paid by the employer.

There are no more peculiarities in the activities of a working individual entrepreneur. He gets work book, where a corresponding entry is made for him. In business activities, such an entry is not provided. He also receives an official salary, from which accruals are made, which we discussed above. Most attractive in independent business– free schedule, no internal rules labor regulations, there is no boss-subordinate relationship. As an official employee of any organization, you do not have such privileges.

Regarding the question of the need to notify your employer at the official place of work under an employment contract that you have registered as an individual entrepreneur, this is only your desire and your relationship. If no force majeure circumstances arise, then no one will know about this fact.

The difficulties for an officially employed person when opening an individual entrepreneur are as follows:

• Possibility to combine two types of activities. You can work as a security guard in a store every other day and manage to run your phone repair business, or you can be a teacher, loaded to the limit with students.
• The risk factor plays an important role in the activities of a businessman. It is included in the unearned profit. For an employee, this aspect is excluded. He will receive his salary on time.
• There is no social package for individual entrepreneurs, which he will at the same time own as employee. That is, you can go on vacation and get sick at your official job.
• As an official employee of the enterprise, you will be responsible only for direct losses (and this still needs to be proven), but as an individual entrepreneur you will be responsible for everything that is specified in the contract.
• Most often, an employee can be involved in disciplinary liability. Tax penalties can be imposed on a businessman, and he can be brought to administrative, economic, civil and even criminal liability.
• The employee is responsible for damage caused with part of the property. The main difference individual entrepreneurship is that he is liable for obligations and debts with all his property, which, according to the law, can be foreclosed on.

Having analyzed all of the above, we confirm that opening an individual entrepreneur is not particularly difficult for an officially employed person. And this is not the most main difficulty when working as an individual entrepreneur. Simply, confirming the mandatory sign of entrepreneurship - independence, you must once again weigh all the pros and cons, calculate your strengths associated with the high-quality performance of your duties in all areas of activity. And if you are confident in your abilities and are able to manage your time wisely, then all roads are open to you.

IN Lately The working population has a tendency to combine their main job with obtaining additional income. We often work to receive a stable income, deductions for insurance payments, a social package, voluntary health insurance and many other reasons. Thus, an individual comes to the decision to definitely work at his main place of employment, but is looking for an opportunity to earn extra money without detriment to the employer.

Sometimes a convenient schedule at your main place of work allows you to additionally conduct entrepreneurial activities. For example, at the main place an employee works on a shift schedule in the workshop or in production. Shift work After three days, he frees up days on both weekdays and weekends. These days, a male employee can be engaged in cargo transportation, passenger transportation, repair and construction work, and a female employee can provide cosmetology services, repairs and tailoring, and so on.

There are quite a lot of examples that can be drawn. Each person chooses his own way of earning money during non-working hours. The possibility of receiving additional income obliges us to register an individual entrepreneur. Let's answer the main questions about combining the status of an employee and an individual entrepreneur:

Can everyone combine work at their main place of work and conduct activities as an individual entrepreneur?

Civil servants and civil servants cannot combine their main job with entrepreneurial activity. municipal institutions, lawyers and notaries, deputies and employees law enforcement. If you do not hold any of the positions listed above, then you can combine an individual entrepreneur and your main job.

How will transfers for payments to government bodies (PFR, Social Insurance Fund and Federal Tax Service) be reflected for an individual as an employee and as an individual entrepreneur?

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

How will the combination period affect pension calculation?

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

Is it necessary to register as an individual entrepreneur under the labor code?

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

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

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

Now let’s look at the advantages of combination in order:

• First advantage is as follows: obtaining additional income in addition to wages at the main place of work. If your job allows you to combine additional activities, including entrepreneurial, then why not.

• Second advantage- This back side combining the main job as a plus. We do not always have the opportunity to provide services or sell goods for business activities (for example, sick leave for temporary disability), an individual will receive income thanks to the stable income of an employee. Sick leave is paid in accordance with the law and the average salary at the main place of work.

• Third plus- insurance premiums are received twice during a given combination period. During the period of employment and conducting business activities in government bodies(Social Insurance Fund, Pension Fund) payments are received for two incomes.

• The main disadvantage of combining- if the main job does not allow you to temporarily engage in entrepreneurial activity due to business trips, heavy workload, and so on, insurance premiums for compulsory pension and health insurance will have to be paid in any case, regardless of whether you receive income from the activities of the individual entrepreneur.

Individual entrepreneur registration and reporting

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

To prepare documents for registration of an individual entrepreneur, you can use the free online service “My Business” - free preparation of documents, which will undoubtedly eliminate the risks of making mistakes in documents and ultimately being denied registration.

You can also entrust the preparation and submission of reports to the “My Business” service - Internet accounting for small businesses. The service automatically generates reports, checks them and sends them to in electronic format. You will not need to personally visit the tax office and funds, which will undoubtedly save not only time, but also nerves. You can get free access to the service using this link.

Let's sum it up

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

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

The official definition of individual entrepreneurs (Article 11, Part 1 of the Tax Code of the Russian Federation) states that individual entrepreneurs are individuals. It turns out that an individual entrepreneur, as an individual, has the right to work under an employment contract.

Regulatory background

According to current legislation You can conduct business activities without forming a legal entity - for this you need to undergo state registration and obtain the status of an individual entrepreneur (see clause 1, article 23, chapter 3 of the Civil Code of the Russian Federation). And you can obtain this status even while working under the terms of an employment contract in any organization.

Existing restrictions

The above does not apply to some groups of people. Among them:

1. Deputies of all levels, heads of municipalities and other persons holding elected positions.
2. Notaries who are engaged in private practice, lawyers who have established law offices, as well as other forms of legal entities.
3. Persons who do not have Russian citizenship or permission to exercise labor activity on the territory of the Russian Federation from the FMS.

Deputies, notaries and persons who do not have Russian citizenship will not be able to obtain the coveted certificate of registration of individual entrepreneurs.

Registration procedure

Even if you are already employed, the procedure for obtaining individual entrepreneur status will not differ from the standard one for you. It is quite simple and short-term, the main thing is to provide all the necessary documents to the Federal Tax Service inspection:

• application for state registration individual as an individual entrepreneur (form No. P21001);
• copy of Russian passport;
• receipt of payment of state duty in the amount of 800 rubles.

Carefully fill out the Application and prepare the documents provided, and then within 3 days you will receive a USRIP entry sheet.

Today in the Unified Register of Small and Medium Enterprises Russian Federation more than 5 million registered legal entities, most of whom are individual entrepreneurs (more than 3.8 million people as of 08/01/2017 according to the Federal Tax Service website).

The approved instructions for obtaining individual entrepreneur status are presented on the official website of the Federal Tax Service.

To register an individual business, you now need a minimum package of documents and several thousand rubles to pay for priority expenses

Features of paying taxes and insurance premiums

Having registered as an individual entrepreneur, you are required to pay your own insurance contributions to the Pension Fund of Russia and the Federal Compulsory Medical Insurance Fund. In addition, an individual entrepreneur can make social insurance contributions for further sick leave payments and maternity leave, but on own initiative- these payments are optional.

According to the employment contract, the company also pays insurance premiums for you to the Pension Fund and the Federal Compulsory Medical Insurance Fund, but this fact does not relieve you of the obligation to pay “entrepreneurial” contributions.

All these payments will be credited to your account and subsequently taken into account when forming your pension.

The activities of individual entrepreneurs also include the payment of taxes to the budget. There are two tax regimes; for small businesses, the most convenient will be a special tax regime that provides for a simplified taxation system. According to this system, the tax percentage is 6% on the amount of income or 15% on the amount of income reduced by the amount of expenses incurred.

You can learn more about the methods for calculating taxes for individual entrepreneurs on the official website of the Federal Tax Service. Selecting a tax regime - important step

for any individual entrepreneur, so at this stage it makes sense to get advice from specialists of the Federal Tax Service

Impact on relationships with superiors

According to the agreement concluded with the official employer, you are not required to report your status as an individual entrepreneur. This is not recorded in the work book. Therefore, except for an official request to the state register, the employer will not receive information about your status as an individual entrepreneur. If the company's policy does not limit the employment of persons with individual entrepreneur status, many employers will not be against hiring you. Performance work function

as an individual entrepreneur reduces the tax base and social package for the employer - as an individual entrepreneur, you are obliged to pay for all this yourself. Lower taxes compensate for the lack of social benefits , vacation pay and benefits sick leave provided employment contract

. If this option seems attractive to you, then consider switching to a civil contract with your employer. However, such an agreement must be drawn up especially competently in order to avoid conflicts with the tax authorities: sometimes the transition from labor to is seen as a deliberate measure to reduce the tax base. When drawing up a GPC Agreement between you and your employer, pay attention to the following:

1. A civil contract provides only the following names of the parties: Customer and Contractor, and the name of the position is available only in the employment contract.
2. Payment to the Contractor is made according to the amount of work performed and does not depend on the cost of an hour of work or salary.
3. The GPC agreement should not contain any mention of social package and working conditions for the Contractor.
4. The Contractor is not obliged to comply with the internal labor regulations of the Customer’s company.

All of the above is provided for only by an employment contract, which means it may be considered by the tax service as a deliberate desire to issue labor Relations for civil law relations.

Maintain a good relationship with your superiors

If you understand that combining work and business activities will be within your capabilities, there is no need to sever ties with your official employer to obtain individual entrepreneur status. There will be no difficulties when registering, paying taxes and insurance premiums - all these procedures are standard. How your individual entrepreneur status will affect your relationship with your superiors depends on the policy of the company where you are officially employed. If the company has no restrictions on hiring persons with the status of an individual entrepreneur, then there are no obstacles to combining official work and own business you do not have.