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» Whether the un is a job at the main place. Can a sole proprietor work under an employment contract in another organization. From an employer's point of view

Whether the un is a job at the main place. Can a sole proprietor work under an employment contract in another organization. From an employer's point of view

Everything that is not prohibited by law is allowed. This principle also applies to answering the question of whether an individual entrepreneur can officially work in another job. However, let's look at the nuances that may arise in this case.

Can an individual entrepreneur combine activities and work according to the law

The answer to this question lies in the plane of the concept of the term "individual entrepreneur". Here is traced dual status, since , and the subject of entrepreneurial activity.

If you have the main official place of work, but at the same time want to try to start your own business, then the legislator does not restrict you in this endeavor (exceptions are civil servants).

Notify management there is no need for you to open your own business. You must decide for yourself whether this is prudent and expedient for you. Some companies even welcome when an employee opens his IP. This exempts the employer from monthly insurance premiums from the salary of an employee. Also, a businessman is not provided with a social package, i.e. vacations and sick days are not paid. And a newly opened entity may not be bound by the internal labor regulations, and in some cases even pay less taxes to the budget.

Do not abuse such situations as an employer so that the tax authorities do not perceive this as an attempt to hide taxes. The fiscal authorities believe that in this case the labor contract is being replaced by a civil law one.

And if you are not interested in all this, then you can calmly continue to work further without reporting your new type of activity. State authorities do not have the right to require the provision of other documents, except for those provided for. Therefore, do not worry that you may be required to have a work book or a certificate from the place of work.

In the case when you want to open a business at your main place of work, the main thing will be only how much time and effort you have to combine these types of activities without prejudice to each other.

Consider the reverse situation, when a businessman is not very successful and decides to get a better job. profitable official job or just looking at a completely different type of activity and wants to see it from the inside.

An individual entrepreneur can work both on the basis of an employment contract and a civil law contract.

In this case, the procedure for placing him in an official place of work is standard. It is necessary to write an application, on the basis of which an order will be issued, an entry is made in the work book. All deductions will be made by the accounting department as from an employee. The payment of the entrepreneur's insurance premiums "for himself" remains a prerequisite, as well as the payment of taxes and the timely submission of tax returns. It is also important to remember that even if the activity is not carried out and no income is received, then it is imperative to pay contributions to the Pension Fund for yourself and submit reports to the tax authorities. In this case, only certain specific periods of time and circumstances are provided that allow this payment not to be made.

In 2016, the amount of payment for oneself is (with an annual income of up to 300 thousand rubles) -23153.33 rubles for 12 months.

The fact that you are an entrepreneur must be reported when applying for a public service. This is the case when the business will need to be closed.

Thus, the answer to the question of whether an individual entrepreneur can work at another job is positive.

At pension calculation all contributions received on the account of the insured person will be taken into account. That is, both the deductions made by the employer and the individual entrepreneur's own deductions for themselves will be taken into account.

Exceptions to the rule

As always, there are exceptions to every rule.

The legislation of the Russian Federation prohibits the following categories of employees from engaging in individual entrepreneurship:

  • State (civil, municipal) employees - personally or through proxies;
  • Judges, deputies;
  • Police officers;
  • Deputies.

This restriction was established in order to prevent the commission of corrupt acts by persons in positions of power.

Also, persons who:

  • have not reached the age of majority;
  • are incompetent;
  • already registered as an individual entrepreneur, and such registration has not become invalid;
  • declared bankrupt or, by a court decision, ceased their entrepreneurial activity forcibly and from that moment one year has not passed;
  • by a court verdict, they are deprived of the right to engage in entrepreneurial activity for a fixed period that has not expired.

Employment book - how to fill out

Order of conduct and filling out a work book stipulated by the Labor Code of the Russian Federation. As a general rule, information about the labor activity of an employee is entered into it. Since an entrepreneur cannot be an employee for himself, then, accordingly, he does not enter any information about his entrepreneurial activity.

Important: an individual entrepreneur does not draw up a work book for himself.

All information is in the Unified State Register of Individual Entrepreneurs. Only information about work for hire is entered in the work book. Given that he pays himself all the necessary deductions. That and the presence of seniority is confirmed by the data that can be taken from the Pension Fund.

The countdown of the length of service of an entrepreneur begins with date of registration of an individual as an entrepreneur and ends on the deregistration date.

The opposite situation is when an individual entrepreneur is an employee for another employer. In this case, all information is entered in the manner prescribed by law. That is, on the day of hiring and dismissal, appropriate entries and order numbers are made to confirm the specified information.

And to start working for hire, then the information that he carried out entrepreneurial activity is also not necessary to be entered in the work book.

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Currently, there is often a situation where an employee of an organization is an individual entrepreneur. The procedure for hiring an employee and his further work activities have their own characteristics.

General questions of employment of individual entrepreneurs

Getting a job in an LLC, an individual entrepreneur, from the point of view of the Labor Code, is the same ordinary employee as an ordinary citizen. From his salary, the tax agent - a legal entity - will deduct the due taxes and mandatory fees. The provisions of the Labor Code of the Russian Federation governing employment are a priority for compliance.

But individual entrepreneurs also have obligations before the law, primarily for tax payments for their income. Therefore, two regulations are combined during employment: the Labor and Tax Codes of the Russian Federation.

There are certain nuances in taxation if an individual entrepreneur holds the position of director or manager of an LLC.

Employee Registration

A citizen receives all the rights in the form of vacations, sick leave, bonuses, maternity payments, compensations only if there is an employment contract with the organization in which he works. With such registration of an IP in an LLC, all of the above labor rights are assigned to an individual.

The procedure for hiring

The procedure for formalizing the employment of an employee who is an individual entrepreneur is no different from the standard procedure:

  1. Familiarization of the employee with the regulations of the employer.
  2. Registration of a personal card, its signing.
  3. Drawing up an employment contract.
  4. Registration of an order according to which an employee is accepted for a full-time position.
  5. Reception, making the appropriate entry.
  6. Conducting a briefing.
  7. Actual work permit.

Features of the contract

Relations between individual entrepreneurs and LLC, regulated by an employment contract, have the following features:

  • An individual entrepreneur is appointed to a position to perform professional duties;
  • the employee carries out all the orders of the head, being a subordinate;
  • the employee complies with the schedule, working hours;
  • the employer provides the employee with everything necessary for the activity;
  • the employee performs his professional duties personally;
  • the employee receives a fixed salary, additional payments (if there are bonuses, incentives for meeting targets, for labor intensity, etc.);
  • the employee has the right to leave, sick leave, maternity payments, benefits, compensation for injuries at work, etc.

That is, any individual entrepreneur can freely get a job on an official basis in an organization.

The nuances of the work of an individual entrepreneur in an LLC

From an accounting point of view, there are certain features of calculating taxes for an employee of an enterprise who is an individual entrepreneur. Just like with any employee hired under an employment contract, with an entrepreneur, the accounting department of the enterprise withholds 13% of the income going to mandatory deductions. A citizen, if he marks his salary as income from entrepreneurial activity, in turn, pays 6% tax under the system. Additionally, he makes contributions to pension and medical funds.

Important! An individual entrepreneur may not make additional deductions if in the report he does not mark the income received as an employee of an LLC as income from entrepreneurial activity.

Knowing this nuance frees you from double taxation and significantly reduces financial losses. LLC, in turn, in any case, does not incur any additional costs from the presence of an individual entrepreneur in the state.

Civil law contract with IP

A fairly common situation is when an LLC hires an individual entrepreneur to work using. If an LLC enters into such an agreement with an entrepreneur, then the individual entrepreneur has practically no rights and guarantees. Features of the agreement:

  • an agreement is concluded according to which the hired employee must carry out certain activities;
  • there is no systematic earnings, since remuneration in accordance with the contract is obtained according to the results (on the basis of the act);
  • the agreement is bilateral in nature, ensuring equality of rights of the parties;
  • the employee is not a subordinate, since he acts independently, receives income based on the results;
  • the employee is not subject to labor discipline, is not obliged to comply with the working day;
  • the employer must not provide the employee with the necessary materials, tools, etc.;
  • the employee has the right not only to personally perform his duties, but also to involve third parties in the work;
  • the employee does not have any social guarantees (vacation, sick leave, benefits, compensation, etc.).

Pros and cons

When registering an IP in an LLC on an official basis, the advantages are the following points:

  1. Possibility of combining two activities. A citizen can simultaneously receive income from his entrepreneurial activity and at the same time have a stable income as an employee of the organization. For example, a person may have his own store, in which employees are engaged in trade. This store brings him profit (income from entrepreneurial activity). At the same time, the citizen himself does not need to be present in the store, which gives him the opportunity to additionally carry out professional activities in any organization as an ordinary employee. As a result, he has two sources of income.
  2. The presence of "airbag". In our country, the situation of small and medium-sized businesses is quite unstable. PCs in most cases are fighting for survival. If an entrepreneur does not have other sources of income other than his business, there is a possibility of being in a difficult financial situation in bankruptcy. For this reason, having an additional source of income is good insurance.
  3. Continuity of work experience. In the event of the loss of the main place of work (dismissal, reduction, other reasons), the citizen's work experience is not interrupted, since he continues to be registered as an individual entrepreneur.
  4. Opportunity for business interaction. Such an opportunity arises if a citizen is an employee of an organization whose activities are directly related to the direction of his enterprise. He can provide services to his organization. The method of registration of interaction is a contract. Income tax - 6% (the method of obtaining income is entrepreneurial activity, and not the earnings of an employee of the organization).

There are no disadvantages from the work of IP in LLC. The only negative can be called the need for self-submission of reports, but this need is due to the very fact of the existence of an individual entrepreneur and is not related to hiring a job in an outside organization. If the existence of an individual entrepreneur is unprofitable for a citizen, he can liquidate it and continue to work in the organization as an employee. In this case, all standard deductions for it at a rate of 13% will be made by the accounting department of the enterprise.

If we talk about registering an IP in an LLC conditionally (civil law contract), then, on the contrary, the number of minuses will significantly exceed the number of positive points. The advantages include only the ability to disobey the labor schedule, working hours and reduce the amount of tax payments (6% instead of 13%). Also a plus is the possibility of combining different types of activities (own business activities, work under a contract). The remaining nuances of such labor relations are extremely negative:

  • personal responsibility of the individual entrepreneur with his property;
  • self-payment of mandatory contributions;
  • independent submission of reports;
  • lack of social guarantees.

In this situation, only the employer has pluses, who receives a profit for the work performed by the individual entrepreneur under a work contract and at the same time does not bear any responsibility for the employee from a labor point of view. Such a scheme of interaction is often used by real estate agencies, cargo transportation organizations, taxi companies, etc.

SUMMARY

  1. Any individual entrepreneur can become a full-time employee of an LLC without restrictions. These forms of employment are independent of each other.
  2. As an individual entrepreneur, a citizen is obliged to pay mandatory contributions to the pension fund and health insurance fund, as well as tax on his declared entrepreneurial income according to the taxation system used.
  3. Salary as an employee is not included in the business income, since the income tax of 13% and mandatory contributions are not already deducted.
  4. The benefits and guarantees of hired work are provided by the Labor Code of the Russian Federation - sick pay, annual leave, labor protection, etc.
  5. Entrepreneurship does not provide additional benefits for an employee.
  6. Entrepreneurial activity should not interfere with the performance of the official duties of an employee.
  7. An individual entrepreneur is responsible to the state for his entrepreneurial income on his own, and the employer reports for income received in an LLC.

It is about your right to do business if you are a citizen of Russia, of legal age and capable. And even the lack of citizenship or can be bypassed by passing through a bureaucratic obstacle course.

There are also direct restrictions. Entrepreneurs cannot be:

  • state and municipal employees;
  • lawyers and notaries;
  • deputies;
  • law enforcement officers.

Subtleties of combination

Combining business and work is real, but somewhat costly. According to the rules of the Pension Fund, any individual entrepreneur must also pay insurance premiums. The fact that your boss is already doing this for you does not exempt you from the same costs. Even if there is no income, contributions are required. For example, in 2017, the amount only in the Pension Fund of the Russian Federation and the Compulsory Medical Insurance Fund (FOMS) will be 27,990 rubles.

Each entrepreneur must submit reports on his activities to the Pension Fund and tax authorities, pay taxes, travel to institutions and banks, etc. Will you have the opportunity, working full time, to set aside time for such studies and travel? Here you may need the help of an accountant remotely, which also requires additional costs.

Relationship with the employer

Entrepreneurial activity can put spokes in the wheels of your main job. You are not required to tell your superiors that, but the secret will become clear sooner or later. When working officially, you are obliged first of all to solve the problems of your employer, and he may not like the fact that you are scattered. And you will have to spray - any business, especially a new one, requires control. At the same time, it is easier to perform the tasks of a manager and maintain your IP with a shift or free schedule. Otherwise, you yourself may need employees. But the work book, which is in the hands of the boss, is not an obstacle to opening an IP - there is no record of its registration.

The work book, which is in the hands of the boss, is not an obstacle to opening an individual entrepreneur - there is no record of its registration.

If you feel that entrepreneurial activity is your destiny, be sure to give it a try. Consider options for combining with the main work and draw up an IP. Immediately on the shore, determine for yourself at what level of business income you are ready to leave hired labor. This is important in order to move on and not waste time that you could be investing in the development of your own company. The minimum here is an income equal to your monthly salary at the employer. Reached it or a little higher - do not be afraid of change and boldly set off on a free voyage.

Combining work as an individual entrepreneur and hired labor with an employer is possible, but difficult. By law, you have every right to do so. If you already have the experience of combining work and your own IP, share it in the comments.

The art of living is the ability to combine the incompatible. Armen Petrosyan, blogger

An individual entrepreneur wants to work in the District Administration as a driver, but with the condition that the individual entrepreneur will be the main activity, and work as a part-time driver. Is such an option possible?

Answer

Answer to the question:

According to Part 1 of Art. 282 of the Labor Code of the Russian Federation, part-time employment - the performance by an employee of other regular paid work on the terms of an employment contract in free from main job time.

Entrepreneurial is an independent activity carried out at one's own risk, aimed at systematically making a profit from the use of property, the sale of goods, the performance of work or the provision of services by persons registered in this capacity in the manner prescribed by law (paragraph 3, part 1, article 2 of the Civil Code of the Russian Federation ).

Entrepreneurial activity is regulated by civil, not labor law.

Individual entrepreneur carries out activities independently, in its own interests, and does not have an employment relationship with anyone as an employee.

You will have no questions about Civil law contract with IP after reading the article at the link.

Accordingly, there are no grounds for concluding a part-time employment contract with him. In this case, an employment contract for the main job will be concluded.

If an employee needs to work as a driver for less than the established working hours in order to carry out entrepreneurial activities, then part-time work must be established by agreement of the parties (Article 93 of the Labor Code of the Russian Federation).

Details in the materials of the System Personnel:

When part-time, the employee, in his free time from his main job, performs other regular paid work under a separate employment contract ().

In addition to the normal working hours, labor legislation provides for a regime. Part-time means that an employee is employed part-time, either during the week or during the working day or shift. For example, not five working days, but four or not eight hours per shift, but six.

Part-time work should be distinguished from. The latter is set for individual and counted as the full rate of labor (). If we are talking about a part-time working week, then all non-working days in this case are reflected as days off ().

Nina Kovyazina,

Deputy Director of the Department of Medical Education and Personnel Policy in Health Care of the Ministry of Health of Russia

An example of calculating the salary of an employee who has a part-time job

Alpha has a five-day work week.

Chief accountant of the organization A.S. Glebova wrote with a request to establish a part-time working week for her - from Monday to Thursday.

To amend the employment contract, it was drawn up. On the basis of the signed agreement, the head of the organization issued an announcement on the establishment of part-time work from April 2010.

Glebova's monthly salary with a full working week is 21,000 rubles.

In order to calculate Glebovoy's salary, the organization's accountant responsible for calculating salaries determined that in April 2010 there were 22 working days. In addition to the generally established days off, this month the employee did not work for 5 days (April 2, 9, 16, 23, 30). Quest game for personnel officers: check if you know how work has changed since the beginning of the year
There have been important changes in the work of personnel officers that should be taken into account in 2019. Check in the game format whether you have taken into account all the innovations. Solve all the tasks and get a useful gift from the editors of the Kadrovoe Delo magazine.


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  • Some people, having become entrepreneurs, sometimes wonder if an individual entrepreneur can work in another organization with a work book. It turns out that one's own business can be freely combined with official employment, with the exception of certain cases. You can do business if you have free time from your main place of work. However, it should be taken into account that not all areas allow the possibility of combining employment with doing business.

    IP opening law

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

    Even experienced businessmen recommend start-ups not to 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 wonder if it is possible to become an individual entrepreneur while continuing to work at their job and not quit. The legislation on this has the following provisions.

    1. In Art. 18 of the Civil Code of the Russian Federation says that any citizen has the right to engage in entrepreneurship, 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 he has the right to engage in entrepreneurial activities from the moment he registers as an individual entrepreneur.
    3. In the law "On registration of physical. and legal persons” there are no prohibitions on the commission of such actions.

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

    Registration of IP

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

    • deputies of the State Duma;
    • Fed. Meetings;
    • other levels, working constantly;
    • heads of municipalities;
    • other persons who engage in various kinds of public activities.

    To better understand the issue, consider the following examples. An accountant working in the structure of local government will be prohibited from obtaining the status of an individual entrepreneur on the grounds that he is a civil servant. 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 with state status can easily register as an individual entrepreneur. But having settled in the same way in the local education department, he will not be able to do this.

    Is the relationship with the employer changing?

    Important! Another question that arises in this regard concerns the prospects for further relations with the employer. Entrepreneurs are thinking about whether it is possible to remain in labor relations without changes. The answer depends on each situation taken separately. 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 FIU, as before. An additional report in this case is not required.

    In the work book of the employee there is a record that the citizen got a job at a certain point in time. There is no information that he became an individual entrepreneur. Thus, there are no conflicts 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 his employees, since this information is available on the Internet and is in the public domain. Then the course of events may be different.

    Possible risks and difficulties

    Some individual entrepreneurs who work both for the employer and for themselves say that insurance premiums are paid for them at the place of official employment. However, one should not be deceived in this regard. Separately, the individual entrepreneur is obliged to pay a certain amount as a fixed contribution. At the same time, insurance paid by the employer is also mandatory.

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

    It is also necessary not to forget about the difficulties that an employed citizen who has registered as an individual entrepreneur may face. 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, he may sometimes not remain at his previous job.
    2. The businessman is also deprived of the usual social package. Going on vacation or sick leave, no money will be allocated to him.
    3. Thirdly, the employee is not responsible for the losses of the company for which he works. But with regard to IP, the situation is completely different.

    Conclusion

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