Registration of employees to work for an individual entrepreneur: how to accept and conclude an employment contract

To generate documents for individual entrepreneur registration, you can use the free online service directly on our website. With its help, you can prepare a package of documents that meets all the requirements for completion and legislation of the Russian Federation.

What to choose - career growth or your own business? Employment is a more reliable option, but many people want to try their hand at business. At first, it would be great to combine entrepreneurial activity and work. Is this legal? In other words, is it possible to open an individual entrepreneur if you are officially employed? Let's look at what the law says about this.

Does an individual entrepreneur have the right to hire workers?

The law allows you to hire workers on the condition that the employment relationship is formalized.

Attention! There are nuances for each type of commercial activity. They relate to state restrictions. Before hiring workers, their number is calculated so that it is beneficial to the enterprise.

A gradation of jobs has been developed by law. It depends on the scale of the individual entrepreneur’s activities. The larger the organization, the larger the staff:

the smallest staff of an individual entrepreneur working under a patent is 5 people;
small – 100 employees;
medium – from 101 to 250 units;
large – over 250 people.

Employment for an individual entrepreneur

This is important to consider since taxation depends on the number of workers hired. Thus, small individual entrepreneurs have benefits, which they are deprived of if they exceed the staff by at least one unit.

Who cannot combine individual entrepreneurs and official work

Official work and own business, as a rule, do not contradict each other, but there are exceptions. You cannot combine the activities of an individual entrepreneur and work under a contract if your official position, in theory, can be used to benefit the business. Restrictions apply:

notaries (Article 6 of the Federal Law of February 11, 1993 No. 6462-1);
judges (clause 4, part 3, article 3 of the Federal Law of June 26, 1992 No. 3132-1);
lawyers (Part 1, Article 2 of the Federal Law of May 31, 2002 No. 63-FZ);
prosecutorial workers (Article 40.2 of the Federal Law of January 17, 1992 No. 2202-1);
employees of internal affairs bodies (part 2 of article 14 of the Federal Law of November 30, 2011 No. 342-FZ)
civil servants (clause 3, part 1, article 17 of the Federal Law of July 27, 2004 No. 79-FZ) - the list of specific positions is approved by the decree of the President of the Russian Federation and acts of the constituent entities of the Russian Federation;
military personnel (Article 27.1 of the Federal Law of May 27, 1998 No. 76-FZ);
deputies, members of elected bodies and local government officials (Part 7, Article 40 of the Federal Law of October 6, 2003 No. 131-FZ);
military personnel and civilian personnel of the FSB of the Russian Federation (penultimate paragraph of Article 16.1 of the Federal Law of 04/03/1995 No. 40-FZ).

Example. A school physics teacher can also be an entrepreneur. The head of the education department in the local administration is a civil servant, so he cannot register an individual entrepreneur.

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How to register an employee to work in an individual entrepreneur

Can an individual entrepreneur participate in tenders and what documents are needed for this?

In order not to violate the laws of the Russian Federation, act according to the step-by-step instructions given below:

An employment contract (hereinafter referred to as TD) is drawn up in 3 copies with the help of a lawyer or independently (standard TD template form).
An employment order is issued indicating the position.
An entrepreneur submits documents to the Social Insurance Fund (hereinafter referred to as the SIF) within 10 days, as well as to the Pension Fund (hereinafter referred to as the Pension Fund) within 30 days.
The employee is instructed on work rules.
The hired employee agrees to the terms of the contract upon signature.
An employee’s personal card is drawn up (standard form of template T2).
The vacation schedule for the current year is updated taking into account the new employee.
The work book of the hired worker is drawn up according to the established template (sample).
A staff work schedule is drawn up.
An agreement on individual and, if necessary, collective financial responsibility is concluded with the employee before employing the employee in an individual entrepreneur.

Attention! If the area of activity of an individual entrepreneur is related to commercial secrets, then a non-disclosure agreement is concluded with the new employee.

When the direct responsibilities of a full-time employee require special access, then preparing a package of documents on this issue is the prerogative of the individual entrepreneur.

A special place is occupied by safety equipment (hereinafter referred to as HS) of the enterprise. This applies to the use of electrical appliances, work with flammable and explosive substances. Safety and fire safety (fire safety) briefings are carried out against signature. If necessary, the applicant takes an exam on knowledge of safety, industrial safety and environmental protection rules.

This is the only way to achieve such a result, how to officially place an employee in an individual entrepreneur. After this, the citizen can begin to work and fulfill his duties.

Additional Information! The correct algorithm for hiring a job in an individual entrepreneur is not much different from a similar recruitment for a position in a government agency.

Employee reporting

It is also necessary not only to pay part of the funds to government agencies, but also to submit reports for each of the employees there. All regulatory services have their own deadlines for accepting documents, which are mandatory for all employers.

To the tax office

Tax authorities request information that can be conditionally divided according to the deadline for its submission.

Data on the average number of personnel is submitted once a year (they are taken from the state list). This information is required to correctly calculate the tax burden and determine the right to a special regime for paying taxes. Submission must be made by January 20th of the new year. Those. reporting for 2021 is due by January 20, 2021.

Then a certificate of form 2-NDFL is sent. It records information about the income received by the employee for the year, the deductions provided to him and the personal income tax withheld. It is also submitted once a year, but no later than April 1.

Important! If the individual entrepreneur’s staff consists of more than 25 people, this reporting can be submitted electronically. Otherwise, certificates for each employee are submitted in paper form.

It is also required to submit quarterly reports, namely certificate 6-NDFL. It is due until the 1st of the new quarter following the previous one for which the document is submitted. If there is a delay in sending money, tax authorities may temporarily block the entrepreneur’s current account.

Calculation of insurance premiums is also submitted quarterly - until the 30th of the new quarter.

To the pension fund

The following is submitted to the Pension Fund:

Once a year - a certificate reflecting the accumulated insurance experience. They are provided until March 1 of the new year, and the document itself reflects the production for the past year.
Monthly – SZV-M, transmitted before the 15th of the following month. The certificate itself reflects data about the employer and the persons working for him, namely their full name, SNILS and Taxpayer Identification Number.

In the FSS

Form 4 FSS document is submitted to the Social Insurance Fund. It is transferred by employers once a quarter, until the 25th of the new reporting period. On the basis of this certificate, contributions are made for accidents that occur at work.

Requirements for the applicant

Registration of an individual entrepreneur with the Social Insurance Fund as an employer - what documents are needed

He must be an adult, capable citizen of Russia. Education and qualifications are taken into account at the discretion of the employer. But, if there are any, the candidate for the position is provided with a diploma.

Requirements for the applicant

Minors and people with disabilities can be hired by individual entrepreneurs under special conditions. The entrepreneur is obliged, having hired them, to comply with the legislation on the protection of the social rights of citizens of a special category.

Attention! The applicant gives a receipt that he has read the terms and conditions and agrees to cooperate with the individual entrepreneur.

Before officially registering an employee as an individual entrepreneur, the applicant needs to collect the following documents:

Russian passport;
work book;
SNILS;
military ID (if liable for military service);
educational diploma or certificate;
medical certificate of health (if the proposed activity is related to children or food, then provide a health certificate);
a certificate from the police confirming no criminal or administrative liability;
a certificate from a narcologist and a psychiatrist if you have to work with minor children.

This is what a template example of a package of required documents looks like.

The employer has the right to clarify:

family composition of the candidate for the vacancy;
the amount of his income;
salary at the previous place of work.

May ask for copies of children's birth certificates.

Important! It is illegal to require documents beyond the above list.

Employee payments

According to Art. 136 of the Labor Code, an entrepreneur, like any other employer, must pay an employee every half month. The timing of receipt and procedure for transferring funds are determined in the agreement itself. But to confirm payroll, he will need to maintain:

Personnel accounting.
Working time sheet.

They are needed to know:

Who worked and how much in a certain period of time.
What should be the amount of payment taking into account the identified production?

Payments per employee

The responsibilities imposed on individual entrepreneurs are equal to those of other legal entities and the state acting as employers.
A private entrepreneur will also have to make mandatory contributions for all employees whom he hired to work for himself. Firstly, personal income tax will be withheld from the employee’s earnings. It is transferred to the tax office within 2 days after receiving the salary.

Then insurance premiums are transferred, which are also deducted from the employee’s salary. The deadline is the 15th of the new month. In total, all contributions will be 30%, of which:

22% are sent to the Pension Fund.
5.1% - in the Federal Compulsory Medical Insurance Fund.
2.9% - in the Social Insurance Fund.

In total, together with the income tax of 13%, 43% is withdrawn from the salary.

Important! A civil contract exempts the employer from transferring funds to the Social Insurance Fund. Payment in this case is allowed only upon request.

Features of a lease agreement for an individual entrepreneur

How to close an individual entrepreneur - step-by-step instructions, what documents are needed for liquidation

They get a job with an individual entrepreneur in the same order as for a job in a budget organization. The employment contract, however, has its own characteristics. How to register an employee as an individual entrepreneur?

Conclude a rental agreement

The standard sample includes information about the employer:

surname, first name, patronymic;
ID information;
TIN;
individual entrepreneur registration certificate;
legal and actual address of the enterprise;
if the contract is not drawn up by the businessman himself, but by an authorized person, then indicate his data.

Signing an employment contract

Other features of the contract with individual entrepreneurs:

The TD form for an individual entrepreneur with a new employee contains a column describing the place of work. It clearly outlines the requirements for fulfilling the duties of a hired worker (although you can simply write that before concluding the contract, the person is familiar with the job descriptions for signature).
The duration of the contract, by agreement of the parties, can be limited to five years, but the employee has the right to demand an indefinite employment relationship. The regulatory authorities consider the employer’s refusal to be a violation of Article 64 of the Labor Code of the Russian Federation.
The grounds for dismissal of a full-time employee can be for various reasons, except discriminatory ones. The law obliges the employer to comply with all disciplinary sanctions and only then terminate the agreement.

Important points: legislative aspect

Before registering an individual entrepreneur, you should study the Labor Code and follow its articles. Mandatory conditions that must be present in the contract in accordance with Article 57 of the Labor Code of the Russian Federation:

Full name of the employee and employer;
information about the identity documents of both parties;
identification number assigned to the employer as a taxpayer;
date of conclusion of the employment contract and place of its signing;
job functions of personnel;
specific place and address of work;
in accordance with what conditions will be paid (salary amount, bonus payments, subsidies, allowances, incentives);
employee’s work and rest schedule;
compensation that will be paid when working in harmful or dangerous working conditions;
conditions of compulsory employee insurance.

How to register employees as individual entrepreneurs is stipulated in the Labor Code. But some unscrupulous entrepreneurs who want to save on the fees paid for personnel may draw it up not under an employment contract, but under a civil law one. In this case, there is a possibility that if controversial issues arise between the employer and employee, this contract may be recognized as an employment contract in court. After the trial, the entrepreneur will still have to pay all the necessary contributions and taxes on the employee, and ensure the preservation of his rights in accordance with the law.

The procedure for registering an individual entrepreneur is quite simple, and the entrepreneur is not required to maintain complete records of personnel and personnel document flow. But you should still take care to fill out all the necessary employment forms in order to avoid inaccuracies and controversial issues with regulatory authorities and possible disputes with personnel.

How to draw up an employment contract

The individual entrepreneur must comply with the legal framework when drawing up the contract. The following are considered mandatory:

drawing up an employment contract according to a standard form;
drawing up an order for employment, communicating information to the employee against signature;
organizing access to work from the day the interested parties sign the employment contract.

Contract requirement:

one copy is issued for the employer and the applicant;
both should be stamped with an individual entrepreneur;
the document is signed by both parties;
one copy is handed over to the mercenary, the second - for his personal record.

Employment contract

The HR department is responsible for the safety of personal files.

Attention! A potential employee writes an application for employment in any form and attaches the required certificates.

The entrepreneur has the employment agreement form. The signed document is registered by the individual entrepreneur with the local government authority. A personal card is created for the new employee. It contains information about the employee and his details. They fill out a work book if a person goes to work for 5 days in a row (even if he is employed at half-time). Use a blue or black pen and write legibly, without abbreviations. How to hire an individual entrepreneur for a job in an individual entrepreneur? Just like an ordinary citizen. This should be remembered.

Should I notify the employer?

The law does not oblige the entrepreneur to inform the employer about his new status, and there is no need for this. Work for hire and within the framework of your own individual entrepreneur have no documented overlap. In other words, an entrepreneur does not need to make an entry in his own work book, since he cannot work in “his own” individual entrepreneur. After all, according to the law, a citizen cannot enter into an agreement with himself.

But upon learning that the employee has become an entrepreneur, the employer may offer him to re-register the relationship, that is, instead of an employment contract, enter into a civil law one. This is much more profitable for the employer - fewer mandatory payments.

There will be a benefit for the individual entrepreneur himself - he will be able to save a little on tax. After all, personal income tax is withheld at a rate of 13% from the wages paid by the employer. If an individual entrepreneur switches to a preferential tax regime, for example, to the simplified tax system with the object “Income,” then he will pay 6% tax on the same amount.

Let's give an example. Employee Ivanov I.I. received a salary of 56,500 rubles, including personal income tax of 13%. That is, they gave him 50,000 rubles in his hands. If he becomes an individual entrepreneur using the simplified tax system of 6% and, instead of an employment contract, enters into a civil contract with his company, then with the same cost of services, his income after tax will be 53,110 rubles (56,500 - 56,500 * 6/100).

Is it possible to work for an individual entrepreneur without a work book?

The businessman uses his legal right to employ workers. In this case, both parties enter into a formalized employment relationship. Activities without registration are a violation of the law. Responsibility lies with both the employee and the employer. This entails penalties.

The law punishes the entrepreneur because he does not fulfill his obligations:

did not draw up an employment contract with the employee;
did not complete pension insurance documents;
did not pay insurance premiums;
did not pay for vacations and sick leave.

The businessman violates the Labor Code, and the employee works without paying taxes. Both are guilty and answerable to the state.

Paying taxes for employees

How much to pay per employee

In addition to the salary itself, the entrepreneur needs to withhold and transfer to the budget personal income tax for his employees, 13% of the salary. Those. with a salary of 15 thousand rubles. the employee will receive 13,050 rubles.

Additionally, you need to pay contributions to the funds: to the Pension Fund of the Russian Federation 22%, Social Insurance Fund 2.9% + injuries, Compulsory Medical Insurance 5.1% - the individual entrepreneur pays these payments in addition to the employee’s salary at his own expense.

For example, calculation of taxes and contributions from a salary of 15 thousand rubles.

Salaries are supposed to be paid twice a month in equal parts (advance and salary) and taxes and contributions must be transferred once a month.

And a video for a snack: How an individual entrepreneur reports for employees

Responsibility for working without a work book

There are people who themselves do not seek to formalize official relations with an individual entrepreneur for the following reasons:

personal beliefs;
no registration;
there is no permission to engage in certain activities.

There is no list of permitted illegal work, so every working citizen is required to register officially in order to:

pay taxes;
receive a social package: vacation, sick leave, payments for injuries, occupational diseases;
earn a pension;
have legal protection when material disputes arise with the employer.

Attention! Every year the state tightens its liability for hiring in violation of the law. Getting a job unofficially becomes unprofitable not only for the applicant himself, but also for his employer.

People have the right to work only 3 days, followed by punishment if the hiring is not formalized:

the parties did not enter into an employment contract - a fine of 5-10 thousand rubles;
incorrectly formalized labor relations - 5-10 thousand rubles;
replaced labor relations with civil ones - 5-10 thousand rubles;

If violations are repeated, the individual entrepreneur has a chance to receive a fine of up to 40 thousand rubles.

Registration of a work book

How to open an individual entrepreneur for a working person

Now let's look at how to open an individual entrepreneur if you are officially employed. The registration procedure for those who work does not differ from the standard one. Here's what to do:

Select the authority to which documents will be submitted. The inspection can be found on the Federal Tax Service website at your address. In addition, documents can be submitted to some MFCs.
Decide how documents will be submitted - in person, through a representative, by mail or online. The latter option is possible with an electronic signature.
Select statistics codes for your activities from the All-Russian OKVED classifier. Codes with a length of at least 4 digits are suitable. One of them should become the main one, the others will be additional.
Pay a state fee in the amount of 800 rubles to the details of the registering Federal Tax Service. If documents are submitted electronically, no fee is paid.
Fill out an application in form P21001 (Federal Tax Order No. ММВ-7-6/ [email protected] ). On the last page you must indicate your e-mail address - the registration result will be sent to it. But you don’t need to sign!
Visit a notary if the future individual entrepreneur does not go to the MFC or the tax office himself. The notary certifies his signature on the application, as well as a copy of his passport. If a representative carries the registration documents, you will additionally need to issue a power of attorney.
Take the documents to the tax authority or send them in another chosen way.
After 3 working days, receive an extract from the Unified State Register of Individual Entrepreneurs by e-mail. When contacting the MFC, the period may be longer. This will mean that the individual entrepreneur is registered.
If you receive a refusal due to problems with documents, redo the application without errors and apply for registration again. If you do it within 3 months, you don’t need to pay the state fee a second time.

How many workers are allowed to be hired?

At the legislative level, the entrepreneur has the prerogative of hiring workers. However, quantitative limits are set. All Russian business is conventionally divided into small and medium. Cash turnover and the number of employees are the criteria for this division.

For the second indicator, the following restrictions apply:

small organizations include companies with up to 100 employees;
average – from 100 to 250;
large – more than 250.

Labor legislation does not contain information about how many employees an individual entrepreneur has the right to hire. There are no limits for a businessman from this side. But the restrictions are set by the Tax Code of the Russian Federation. The limits apply to all tax regimes, except the general one:

OSNO – no limits;
simplified tax system – up to 100 employees;
UNDV – up to 100;
Patent – up to 15.

If a business entity goes beyond the permitted limits, then a transfer to the general taxation procedure automatically occurs - stricter rules, increased tax rates, complex reporting.

What social guarantees are provided?

All social guarantees can be divided into:

National.
Additional.

The first group should include:

age limit for hiring;
reservations to the conditions of the probationary period, rules for its application;
establishing a minimum number of vacation days for hazardous work;
annual leave with the possibility of dividing it in parts;
compensation for unused vacation days;
increased wages in special conditions;
labor and workplace safety;
compensation for damage incurred (in case of delayed wages);
special working conditions for minors and pregnant women.

Additional measures are established by agreement with the manager. Thus, one of the measures of support and compensation for hazardous production has been established for NLMK employees - free access to specialized fitness centers.

Restrictions on simultaneous work

The Federal Law specifies whether an individual entrepreneur can hire an individual entrepreneur and how to work part-time. The law also notes some restrictions that apply to individuals wishing to obtain the status of a business entity.

Is it possible to work officially and be self-employed at the same time?

The following categories of citizens cannot become individual entrepreneurs:

Deputies (all levels).
Persons holding budget positions (school teachers, bank employees, law enforcement officers, etc.).
Heads of municipalities.
Notaries with private practice.
Lawyers who have established specialized entities and offices.
Persons who have not received Russian citizenship.
Visitors to whom the Federal Migration Service has not issued a permit to carry out labor activities on the territory of the Russian Federation.

Note! Individuals holding the above positions (especially public sector employees) are vested with certain powers and have a high degree of responsibility, and therefore cannot simultaneously engage in business.

Restrictions for individual entrepreneurs

The regulations governing this issue provide for exceptions. A citizen holding one of the above positions may file a claim in court. After considering the evidence provided, the judge will make a decision allowing him to register the individual entrepreneur. Also, the judicial authority is able to prohibit citizens whose professions are not on the mentioned list from engaging in entrepreneurial activities.

As a limitation for engaging in entrepreneurship, incapacity due to health reasons or age (under 18 years) should be noted. In the latter case, you can find loopholes and register an individual entrepreneur from the age of 16. To do this, a citizen can enter into an official marriage, or go to court and abandon his parents.

If an individual has a drug, gaming or alcohol addiction, he should not count on legislative relief. People with such serious pathologies do not have the right to register their business in any organizational and legal form. This category of citizens will have a chance to open their own business after being cured and completely freed from addictions.

Important! In order to prove their legal capacity, they will have to go to court and obtain an appropriate decision.

Is it possible to open an individual entrepreneur during employment?

Before submitting documents for state registration of an individual entrepreneur, a citizen must find out what the acquired status will oblige him to.

By becoming a business entity, an individual has the opportunity to legally develop their own business. At the same time, he needs to maintain document flow, distribute data from primary documents to accounting registers, and generate tax reporting.

Registration of an individual entrepreneur

Individual entrepreneurs are required to pay taxes and insurance premiums to the budget and are responsible for all their obligations to creditors and business partners.

Important! Having gone through the state registration procedure and received the status of an individual entrepreneur, a person remains a citizen with certain responsibilities and rights, in particular those related to employment.

If a business entity plans to officially find a job, then he must find out whether an individual entrepreneur can work in another organization using a work book, or he will lose his seniority. After joining the staff, he will automatically acquire a number of obligations to his superiors and the state. If the assigned tasks are not fulfilled, the individual will be held liable in court.

If a citizen does not know whether it is possible to work with a work book and be an individual entrepreneur at the same time, he should familiarize himself with the disadvantages of such a combination:

an individual entrepreneur is tied to the place of residence, which is indicated in the registration documents;
at the place of registration where the office is located, it is necessary to submit reports in a timely manner and make transfers to the budget;
when organizing business trips to other localities, problems may arise;
there is no possibility to reduce the tax base.

Advantages and disadvantages of individual entrepreneurs

Impact on relationship with manager

When concluding an employment agreement with the head of a commercial organization, an individual is not required to notify about the status of a business entity. Due to the fact that the entry about the individual entrepreneur will not be entered into the employee’s work book, the employer does not need this information.

Is it possible to open an individual entrepreneur with temporary registration? What is needed for registration?

But the working relationship between a manager and a full-time employee who is an individual entrepreneur can be negatively affected by the presence of the corresponding status.

Important! Every boss is primarily concerned with the issue of the employee fulfilling his professional duties in full.

If entrepreneurship does not interfere with your main job, then having the status of an individual entrepreneur will not have a negative impact on relations with management.

The relationship between the individual entrepreneur and the company management

If an individual is a highly qualified specialist in his profession, he may eventually think about starting his own business. This desire can lead to dismissal from the main place of work, causing concern on the part of management about staff turnover, especially if this is an employee of a bank or similar place. Before notifying the owner of the company, it is better for him to find out from lawyers or tax authorities whether a working person can open an individual entrepreneur.

Important! In order to avoid the emergence of conflict situations in the future, both with the employer and with regulatory authorities, a citizen-entrepreneur must switch to civil law relations.

When drawing up an appropriate agreement, the following factors must be taken into account:

Parties to the transaction can only be the head of a commercial company and a business entity - an individual. If the parties have drawn up and signed a civil agreement, then they will not have to indicate the position occupied by the individual entrepreneur.
Salary to an individual with the status of an individual entrepreneur is paid for the amount of work performed. Its value will not be affected by the following factors: salary, cost of one hour of work, etc.
In such agreements there is no need to indicate the presence of special working conditions, the absence or presence of a social package.
An individual does not have the right to transfer commercial information obtained at the main place of work to third parties.
A business entity that is officially employed is not required to follow internal regulations. He does not need to follow any rules invented by the employer.