The Ministry of#nbsp;Labor and Social Protection of#nbsp;the Russian Federation has tightened the procedure for working with self-employed citizens who pay professional income tax. Now employers can be#nbsp;summoned to#nbsp;interdepartmental commissions in#nbsp;the fight against illegal employment.
On#nbsp;March 1, 2024, new rules came into force when working with self-employed citizens who pay professional income tax, which imply:
Creation of#nbsp;a#nbsp;register of#nbsp;employers who have come under suspicion of#nbsp;carrying out activities related to#nbsp;illegal employment of#nbsp;the population. It#nbsp;is#nbsp;assumed that the registry will be#nbsp;publicly available.
Conducting inspections of#nbsp;Russian companies according to#nbsp;the criteria of#nbsp;illegal employment of#nbsp;citizens.
The main task of#nbsp;the commissions is#nbsp;to#nbsp;collect information about cases of#nbsp;illegal employment, which will show:
the justification and expediency of#nbsp;concluding a#nbsp;contract with the self-employed
the presence or#nbsp;absence of#nbsp;signs of#nbsp;an#nbsp;employment relationship with the self-employed (for example, signs of#nbsp;an#nbsp;employment contract, salary payments, etc.)
the presence or#nbsp;absence of#nbsp;the fact of#nbsp;companies' evasion from paying payroll taxes and insurance premiums
The commissions will include representatives of#nbsp;several regulatory agencies: the Social Fund of#nbsp;Russia, the Ministry of#nbsp;Internal Affairs, the Federal Tax Service, the Federal Labor and Employment Service, trade unions and regional authorities. The members of#nbsp;the commissions during the inspections will be#nbsp;given the following powers:
request for information on#nbsp;payroll and remuneration under civil contracts;
checking payments to#nbsp;the self-employed;
conducting an#nbsp;inspection of#nbsp;workplaces;
sending information to#nbsp;law enforcement agencies for taking action.
If#nbsp;violations are detected, the company will be#nbsp;called to#nbsp;an#nbsp;interdepartmental commission. The basis for this will be#nbsp;one of#nbsp;the listed criteria:
cooperation with more than 10 self-employed people with an#nbsp;average monthly income from the organization of#nbsp;more than 20,000 rubles and an#nbsp;average work duration of#nbsp;more than 3 months;
deviation of#nbsp;the average monthly wage of#nbsp;more than 35% from the average monthly wage in#nbsp;the subject of#nbsp;the Russian Federation for the main type of#nbsp;activity;
the monthly salary is#nbsp;lower than the minimum wage for at#nbsp;least 10 individuals and the proportion of#nbsp;such persons exceeds 10% of#nbsp;the total number of#nbsp;employees.
If#nbsp;the fact of#nbsp;illegal employment is#nbsp;proven, the employer will be#nbsp;entered into a#nbsp;special register, which will be#nbsp;maintained by#nbsp;the Federal Service for Labor and Employment. The registry will start working on#nbsp;January 1, 2025.
We#nbsp;remind you that an#nbsp;individual who is#nbsp;self-employed is#nbsp;recognized as:
does not stand on#nbsp;tax records as#nbsp;an#nbsp;individual entrepreneur and provides services, sells goods of#nbsp;its own production, rents housing to#nbsp;both ordinary individuals and organizations, entrepreneurs (paragraph 6 of#nbsp;Article 2, paragraph 1 of#nbsp;Article 6 of#nbsp;Federal Law No. 422);
is#nbsp;an#nbsp;individual entrepreneur who is#nbsp;subject to#nbsp;professional income tax without applying other special regimes (Simplified taxation system, Unified Imputed Income Tax);
engaged in#nbsp;private practice, for example, lawyers, notaries, arbitration managers, appraisers, mediators and other persons.
If#nbsp;you have the status of "self-employed", an#nbsp;individual is#nbsp;exempt from paying personal income tax, value added tax and insurance premiums. Instead, they need to#nbsp;pay tax at#nbsp;the rates:
4% of#nbsp;the income from the sale of#nbsp;physical persons
6% of#nbsp;the income from the sale of#nbsp;legal entities.
The obligation to#nbsp;pay personal Income Tax and insurance premiums from the income of#nbsp;the self-employed will be#nbsp;imposed on#nbsp;the company if#nbsp;the income of#nbsp;the self-employed (who is#nbsp;not an#nbsp;individual entrepreneur) in#nbsp;the current year exceeded 2.4 million rubles (≈ 200 thousand rubles per month), that is, the individual has lost the right to#nbsp;apply the tax on#nbsp;professional income.
For violation of#nbsp;legal requirements when working with the self-employed, liability is#nbsp;provided for on#nbsp;the grounds presented below.
Basis
Responsibility
Dismissal of an employee and his registration under a civil law contract as self-employed (clause 4 of art.5.27 Administrative Code of the Russian Federation)
Punishment in the form of a fine:
• For officials – in the amount of 10-20 thousand rubles; in case of repeated violation – disqualification for a period of 1 to 3 years;
• For legal entities – in the amount of 50 – 100 thousand rubles; in case of repeated violation – 100 – 200 thousand rubles
Identification by the tax authority of the signs of an employment contract in a civil contract
• Fines in the amount of (clause 4 of Article 75 of the Tax Code of the Russian Federation)
- 1/300 of the refinancing rate of the Central Bank of the Russian Federation for late payment of tax for up to 30 calendar days;
- 1/150 of the refinancing rate of the central bank of the Russian Federation, starting from the 31st day of delay.
• A fine in the amount of (art. 122,123 of the Tax Code of the Russian Federation)
- 20% of the unpaid tax amount (if the offense was not committed intentionally);
- 40% of the unpaid tax amount (if the offense is intentional)
For questions about working with self-employed citizens, please contact Acsour specialists.