What has changed in working with the self-employed
Posted: Tue Jan 07, 2025 9:29 am
Entrepreneurs increasingly prefer to cooperate with the self-employed, since it is convenient and profitable - there is no need to pay personal income tax and contributions as for employees on staff, or bear social obligations.
In 2024, the Ministry of Labor updated the rules for working with the self-employed. To combat illegal employment, special commissions will now be created, to which the Federal Tax Service will transfer information about companies and entrepreneurs that constitute a tax secret. In this way, it is planned to identify cases of substitution of an belize telegram employment contract with an employee for work with a self-employed person under a civil law contract.
What else has changed? Pavel Samsonov, managing partner of the legal consulting group "Com-Unity", told us.
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What will raise questions from the tax authorities?
Data from tax authorities will be sent to the commissions if the auditors discover one of the following facts:
The employer pays at least 10 employees a salary below the minimum wage. The share of such persons must be more than 10% of all employees (civil law contracts are not taken into account);
Cooperation with more than 10 self-employed individuals whose average monthly income from one legal entity is more than 20 thousand rubles or whose average duration of work with the company exceeds 3 months.
The average salary in the company is 35% higher than the regional average.
None of these criteria in themselves constitutes an offence, but their presence may attract the attention of the Ministry of Labour and the Tax Service. They, in turn, will examine the nature of the relationship between the self-employed and the company for compliance with the law.
It is important to note that today the entire taxation mechanism is regulated by the Tax Code and federal laws adopted in accordance with it (Article 1 of the Tax Code of the Russian Federation). The Code also prescribes the powers of tax authorities (Chapter 5 of the Tax Code of the Russian Federation).
The order of the Ministry of Labor was issued in accordance with the law "On Employment of the Population". And the new tasks of the Federal Tax Service (in accordance with the document) are generally not typical for tax authorities. For example, collecting and transmitting information on the facts or signs of illegal employment with information on employers. Thus, today tax authorities are entrusted not only with the responsibility of checking the correctness of the calculation and payment of taxes, but also identifying illegal employers.
In 2024, the Ministry of Labor updated the rules for working with the self-employed. To combat illegal employment, special commissions will now be created, to which the Federal Tax Service will transfer information about companies and entrepreneurs that constitute a tax secret. In this way, it is planned to identify cases of substitution of an belize telegram employment contract with an employee for work with a self-employed person under a civil law contract.
What else has changed? Pavel Samsonov, managing partner of the legal consulting group "Com-Unity", told us.
Subscribe to RB.RU in Telegram
What will raise questions from the tax authorities?
Data from tax authorities will be sent to the commissions if the auditors discover one of the following facts:
The employer pays at least 10 employees a salary below the minimum wage. The share of such persons must be more than 10% of all employees (civil law contracts are not taken into account);
Cooperation with more than 10 self-employed individuals whose average monthly income from one legal entity is more than 20 thousand rubles or whose average duration of work with the company exceeds 3 months.
The average salary in the company is 35% higher than the regional average.
None of these criteria in themselves constitutes an offence, but their presence may attract the attention of the Ministry of Labour and the Tax Service. They, in turn, will examine the nature of the relationship between the self-employed and the company for compliance with the law.
It is important to note that today the entire taxation mechanism is regulated by the Tax Code and federal laws adopted in accordance with it (Article 1 of the Tax Code of the Russian Federation). The Code also prescribes the powers of tax authorities (Chapter 5 of the Tax Code of the Russian Federation).
The order of the Ministry of Labor was issued in accordance with the law "On Employment of the Population". And the new tasks of the Federal Tax Service (in accordance with the document) are generally not typical for tax authorities. For example, collecting and transmitting information on the facts or signs of illegal employment with information on employers. Thus, today tax authorities are entrusted not only with the responsibility of checking the correctness of the calculation and payment of taxes, but also identifying illegal employers.