Tax on self-employed citizens in the Russian Federation in 2020

Content

1 The legislative framework
2 Will NAPs be introduced throughout Russia?
3 Calculation Procedure
4 Addressing NAP deficiencies in 2020

The Ministry of Finance said that the special tax payment regime for self-employed citizens of the Russian Federation will partially change in 2020. According to the Ministry of Economic Development, as early as the beginning of 2019, since the adoption of Federal Law No. 422 “On an experiment to establish a special tax regime“ Professional income tax (NAP) ”, more than 40 thousand people legalized the type of activity in Moscow. Despite such activity of the capital's inhabitants, the majority of those living in other regions are against such innovations. However, the Ministry of Finance appreciated the positive dynamics of the development of registration of self-employed and, since 2020, has been proposing not only the introduction of a regime in most regions of the country, but also new rules for switching to NAPs.

The legislative framework

Individual entrepreneurs who do not have wage earners or an employer are entitled to register activities under the new special regime. But you cannot combine this type of taxation with others. An entrepreneur does not have the right to transfer part of the business to the so-called simplified tax system (USN), and some to an updated NAP. Instead of the usual 13% of personal income tax in accordance with the Self-Employed Act of 2020, individuals providing various types of services can also pay a special tax.

According to Article 83 of the Tax Code of the Russian Federation on the registration of organizations and individuals, a citizen is required to register as a self-employed if he provides various kinds of services for domestic, personal or similar needs to another citizen, but is not an individual entrepreneur. The list of such a service between individuals may include:

care for disabled people;
tutoring;
rental housing;
manicure;
confectionery industry;
cleaning;
construction of buildings and structures.
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The list may be supplemented. The exception is those who provide services for the following activities:

Sales of food and non-food products that are subject to mandatory labeling.
Resale of property rights and items.
Realization and mining.
Maintaining commission contracts, agency contracts.
Any activities to which other employees are involved.

Services for the delivery of goods with payment in the interests of third parties will also be banned. The exception is those cases when cash settlement equipment is used when settling with a buyer. At the same time, registering as an individual entrepreneur is not necessary.

The annual income of an individual who uses the new tax regime should not exceed 2.4 million rubles.

According to innovations in the Federal Law “On NAP”, since 2020, self-employed citizens can carry out these types of activities, the amount of taxes will be levied depending on the person from whom the income is received.

Will NAPs be introduced throughout Russia?

By the end of 2019, the Ministry of Finance is expected to approve an additional list of regions where they will conduct an experiment with tax on self-employed citizens in 2020. Now, only Moscow (Moscow Region), Kaluga Region and the Republic of Tatarstan fall under the new taxation regime. Since 2020, the following subjects of the Russian Federation have been additionally included in the law on self-employed citizens:

St. Petersburg and the Leningrad region;
Voronezh, Volgograd and Vladimir regions;
Krasnoyarsk and Primorsky Krai;
Nenets, Yamalo-Nenets and Khanty-Mansi Autonomous Districts;
Republic of Bashkortostan.

There are 19 areas in the list. They will begin to participate in the experiment in January 2020, and in July of the same year, the Ministry of Finance plans to transfer all subjects of the Russian Federation to the new tax system. Filing tax reports, for example, declarations, as in the case of the simplified tax system. In FIUs, contributions are also not required. There will be a minimum retirement experience.

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Calculation Procedure

Taxation comes only from income. If the profit is received from an individual, the tax rate will be 4%, and if from a legal entity - 6%. For example, if an income of 60,000 rubles is received during the reporting period, you need to pay 2,400 and 3,600 rubles, respectively.

The calculation of deductions to the Federal Tax Service is calculated in the special application “My tax”. In it, in the corresponding section, the amount received for the billing period is entered. A monthly notification of the amount of payments for the last month will come. Payment must be made no later than the 25th of each month. Moreover, the amount that is charged through the application already includes contributions to the MHIF

Since 2021, those who sell their own products or provide various types of services will be required to install cash registers. And that means paying a tidy sum, and then paying regularly for its operation. In this regard, the new tax special regime, which allows you to use only the My Tax application, is much more profitable.

Addressing NAP deficiencies in 2020

As practice has shown, the new tax regime has led to an increase in cases of personnel and tax optimization. For example, some employers voluntarily forced many employees to switch to self-employment, and then simply removed from the staffing table.

Income that is received as a result of working for a former boss is not subject to taxation for 2 years from the date of dismissal. (termination of the employment contract for other reasons). This is spelled out in the Federal Law “On NAP”. But employers who pursued the goal of saving managed to circumvent this nuance. Therefore, so that the law on the self-employed begins to function more productively from 2020, unscheduled inspections of the activities of organizations will be regularly held.

An experiment in 2019 proved that new taxation is more convenient for most citizens. According to the NP Council, 63% of the funds received went to the regional treasury, and 37% - in favor of the regional MHIF. However, the NAP needs to be developed in accordance with the economic situation in each subject of the Russian Federation. That is why, starting in 2020, new bills will be developed regarding a special tax regime.

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