Can a pensioner be an entrepreneur? Individual entrepreneur pensioner

It is no secret that people retire not only because they have reached retirement age. Currently, there are a lot of “young retirees” who are full of strength, energy and do not want to stay at home. But active pensioners "by age" also want to change something in their lives. Therefore, registration as an individual entrepreneur of an individual - a pensioner, is an option not only to receive additional income for pension, but also to do an interesting and favorite business.

How can a pensioner register as an individual entrepreneur?

Registration as an individual entrepreneur does not take much time and effort. But if a pensioner does not want to understand the procedure for filling out the necessary documents, then he can ask for help from organizations or individual entrepreneurs specializing in such types of services as registration of an individual entrepreneur.

Step-by-step Instructions for registering an individual entrepreneur are as follows (Article 8 of the Federal Law of 08.08.2001 N 129-FZ "On State Registration of Legal Entities and Individual Entrepreneurs"):

1. View the OKVED directory (All-Russian Classifier of Economic Activities OK 029-2014 (NACE Rev. 2)) and select a code that matches the type of activity that the pensioner plans to carry out;
2. Fill out an application in the form No. Р21001. A sample application can be found on the website nalog.ru;
3. Pay the state duty in the amount of 800 rubles;
4. Make a copy of your passport (first page and registration page);
5. An application, a copy of the passport and a receipt for payment of the state duty should be submitted to the tax office at the place of residence.

Within five working days, the tax office will register an individual as an individual entrepreneur.

It should be noted that since 01.01.2017, the tax authority does not issue certificates of state registration to individual entrepreneurs. Instead of them, a record sheet is issued, drawn up on plain paper and certified by the signature of an authorized person.

By the way, to prepare documents for registration of an individual entrepreneur, you can use the free service "My Delo" - free preparation of documents, which will undoubtedly eliminate the risks of making mistakes in documents and ultimately being refused registration.

How do I pay taxes?

Even before submitting documents for registration as an individual entrepreneur, it is advisable to decide on the taxation system that the future entrepreneur will choose. It depends on which and how much taxes the businessman will pay.

Currently, the following taxation systems exist:

1. OSNO(the main taxation system) - involves the payment of value added tax (VAT) and personal income tax (PIT);
2. STS(simplified taxation system) - tax is paid either on the entire proceeds at a rate of 6%, or on the difference between proceeds and expenses at a rate of 15%;
3. UTII(single tax on imputed income) - applies to only certain types of activities. The amount of the tax depends on a physical indicator, which, depending on the type of activity, can be the area of ​​the sales area (for example, when carrying out retail trade) or the number of employees (for example, when providing catering services) or the number of vehicles (for example, when providing services for transportation of goods);
4. PSN(patent taxation system) - also applies to only certain types of activities. The tax is paid at the rate of 6% of the amount of potentially possible to receive annual income, which is set separately for each type of activity.
5. ESHN(unified agricultural tax) - paid by individual entrepreneurs who are agricultural producers.

A little about the benefits

If a pensioner-individual entrepreneur chooses the STS system with payment of tax on the difference between income and expenses, or PSN, then he can count on "tax holidays", that is, exemption from tax within 2 years from the date of registration of the individual entrepreneur, provided that what:

• the pensioner carries out entrepreneurial activity in the production, social and (or) scientific spheres, as well as in the sphere of consumer services to the population;
• the authorities of the constituent entity of the Russian Federation, where the pensioner lives, adopted a corresponding law on “tax holidays”.

If pensioners in their entrepreneurial activities use their property, then they have the right not to pay tax on property of individuals on it. Such a privilege can be used by individual entrepreneurs applying UTII, STS and PSN if these objects are not included in a special list of property, the tax on which is paid based on the cadastral value.

The current tax legislation does not provide for any special benefits for pensioners-individual entrepreneurs. At the same time, pensioners-entrepreneurs have the right to enjoy benefits as ordinary citizens. The presence of an individual entrepreneur status for a pensioner is not a reason for canceling a privilege, for example, on transport tax, if such a privilege for pensioners is provided for by the authorities of the region in which he lives. And precisely because the taxation of an individual entrepreneur-pensioner is no different from the taxation of other individuals registered as an individual entrepreneur, it makes absolutely no sense to register a pensioner as an entrepreneur and work on his behalf for another person.

How to pay insurance premiums

Despite the fact that pensioners are already receiving a pension, they are not exempt from paying insurance contributions to the pension fund and to the compulsory health insurance fund (Article 6 of Federal Law No. 167-FZ, Chapter 34 of the Tax Code of the Russian Federation).

In 2017, all individual entrepreneurs must pay insurance premiums in the following order:

• until December 31, 2017 - from income not exceeding RUB 300,000: a fixed amount in the Pension Fund of the Russian Federation in the amount of RUB 23,400, in the MHIF - RUB 4,590. These amounts are paid regardless of whether the pensioner receives income from his business or not;
• before 01.04.2018 - from income exceeding 300,000 rubles: in the Pension Fund of the Russian Federation in the amount of 1% of the amount of income exceeding the level of the specified value. You don't have to pay anything more to the MHIF.

The total amount of insurance contributions to the Pension Fund in 2017 in any case cannot exceed 187,200 rubles.

If a pensioner entrepreneur works himself without workers, then he does not submit reports on insurance premiums.

By the way, you can also entrust the preparation and submission of reports to the service "My Delo" - Internet accounting for small businesses. The service automatically generates reports, checks them and sends them electronically. You will not have to personally visit the tax office and funds, which will undoubtedly save not only time, but also nerves. You can get free access to the service following the link.

What else?

Acquisition of the status of an individual entrepreneur does not limit the pensioner in his right to continue working under an employment contract, for example, part-time. Doing what you love as an entrepreneur not only allows the pensioner not to feel on the sidelines of life, but also gives the right to an annual recalculation of the amount of labor pension through the payment of insurance premiums. But you should remember about the timely payment of taxes and the deadlines for submitting reports. Spend time studying the legislative acts and assess your capabilities so that in the future you will not have problems with regulatory authorities and not pay fines.

With retirement, a person has a lot of free time. Often this becomes an incentive to try to realize oneself in something new, for example, in entrepreneurial activity.

Financial circumstances may serve as additional prerequisites for such a step. the required cash allowance is often not enough to cover all the necessary expenses. The idea of ​​starting a business in old age gives rise to a natural question in this case: "can a pensioner open an individual entrepreneur?" This is what will be discussed further.

Is it possible to open an IP for a pensioner

In the Russian Federation, the rules for registering organizations and individual entrepreneurs are regulated by the corresponding Federal Law No. 129-FZ. The full text can be viewed on the official website of the Federal Tax Service www.nalog.ru. By referring to this document, we can make a fair conclusion that the registration of an individual entrepreneur as a pensioner is absolutely real in the presence of all the necessary documents.

Regarding the requirements for the age of a businessman, there is a corresponding chapter in the Civil Code of the Russian Federation - Ch. 3 (Art. 21 and Art. 23), indicating that any individual who has civil legal capacity has the right to engage in entrepreneurial activity. The latter, as you know, occurs from the age of 18. There is no upper limit for the age of individual entrepreneurs at the legislative level. This suggests that any pensioner, if desired, can legally become an individual entrepreneur.

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The sequence of actions when registering an individual entrepreneur as a pensioner

Having dealt with the possibilities of a citizen of retirement age in terms of doing business, one should answer the question: "how to open an individual entrepreneur for a pensioner?" To do this, it is necessary to consider the process of official registration with the tax authority.

The procedure for registering entrepreneurs on the territory of the Russian Federation is the same for everyone, regardless of age category. This procedure includes several stages:

• preparation of documents (application for registration, copy of passport);
• payment (800 rubles);
• submission of all necessary papers (including a receipt for payment of the mandatory fee) to the tax authority at the place of residence indicated in the passport;
• obtaining a certificate of registration of an individual entrepreneur and an extract from the USRIP within 3 working days.

Important! If a citizen, for some reason, is not able to contact the department of the Federal Tax Service in person, registration of an individual entrepreneur for a pensioner can be entrusted to third parties, having drawn up a power of attorney and notarized it.

In addition, a pensioner, in order to obtain the status of an individual entrepreneur, can send a package of documents to the tax authority remotely:

• by mail - by a valuable letter;
• using a specially developed service for submitting electronic documents on the official website of the Federal Tax Service.

The situation is similar with the receipt of documents on state registration. There is a possibility of transferring them through a representative by power of attorney or sending them by mail to the address of the pensioner.

Are there any benefits for pensioners entrepreneurs

Asking the question: "Is it possible to issue an individual entrepreneur as a pensioner?", A separate part of businessmen is trying to see their financial interests in this. There is an opinion that for citizens of retirement age there are certain benefits that allow in the process of entrepreneurial activity to reduce the tax burden, avoid mandatory contributions to off-budget funds, etc. on oneself, but on one of their relatives, pensioners. However, such a technique would not make any sense at all.

Important! The current legislation does not provide for any benefits in relation to sole proprietorship of pensioners in terms of their entrepreneurial activities. They pay taxes to the state treasury on a general basis. Contributions to the Pension Fund and the MHIF for themselves are also mandatory for such entrepreneurs.

Recalculation of pension for a pensioner individual entrepreneur

For citizens who have reached retirement age, but at the same time continue to officially work, the state has provided for the possibility of increasing the insurance part of the cash benefit. The right to recalculate pensions is vested in both persons who have entered into an employment contract with an employer and pensioners who operate as individual entrepreneurs.

As for the indexation of pensions, in 2016 a pensioner of an individual entrepreneur can count on an increase in cash benefits by 4% from April of this year. Entrepreneurs cannot count on additional indexation of the insurance part (by 4%) introduced in February, since it is provided only for non-working pensioners. However, in August 2016, an increase in insurance pensions for persons of retirement age who worked in 2015 will be made. More information about this can be obtained on the official website of the PFR www.pfrf.ru.

Individual entrepreneur pensioner

With a detailed study of the regulatory legal acts in force on the territory of the Russian Federation, it becomes obvious that the opening of an individual entrepreneur by a pensioner is a very real event that does not require any additional efforts. The state does not provide this category of entrepreneurs with any benefits. When doing business, a pensioner is on an equal footing with everyone else within the framework of the chosen taxation system. In addition, his duties, regardless of the fact of the implementation of activities, include the deduction of compulsory insurance contributions to extra-budgetary funds for himself. The latter, in turn, allows such a citizen to receive a small increase in pension due to its recalculation.

Hello. In this article we will tell you about the right way for a pensioner and what you should pay special attention to.

Today you will learn:

• Why is it profitable for a pensioner to open an individual entrepreneur;
• What package of documents should be prepared;
• What are the taxation systems;
• How to register an individual entrepreneur correctly.

Is it possible to open an IP for a pensioner

Many citizens decide to work for themselves. Do not forget that this is a great responsibility and risk. Before, it is worth weighing everything well and calculating the benefits.

But can a pensioner open an individual entrepreneur and what is needed for this? It is worth knowing that everyone from the age of 18 can be engaged in business.

A pensioner can open his own business at any time convenient for himself. It should be borne in mind that the registration procedure is no different from the standard one and includes the provision of complete documentation. The first thing to do is determine the direction and choose.

For your convenience, let us consider what are the pros and cons of opening an individual entrepreneur for citizens of retirement age.

Pros:

• For pensioners, there is a fixed monthly payment in the form of a pension. By starting your own business, its size can be increased, since citizens of retirement age will transfer insurance premiums;
• No availability required;
• Only individual entrepreneurs can use the preferential taxation system;
• Individual entrepreneurs report to the tax service only once a quarter;
• The declaration is submitted only once a year;
• Individual entrepreneurs can work with cash, observing the legislation, which stipulates whether it is necessary to have or there is a release from it;
• In order to start working, it is not necessary to open a bank account and make a seal;
• To close a business, you do not need to carry out, you just need to contact the IFTS and the individual entrepreneur will be closed within 5 working days.

Minuses:

• It is necessary to provide reports at the place of residence of the individual entrepreneur, which in most cases is not very convenient. Many citizens are registered at one address, but actually reside at a different one;
• It is necessary to make transfers even if the activity is not in progress;
• The law does not provide for additional benefits and subsidies for pensioners who decide to start their own business upon retirement. Pensioners must pay taxes on an equal basis with everyone else;
• Citizens of retirement age, whose level of monthly payments is less than the amount of the subsistence minimum established by the state, receive a special supplement. Having opened his own business, a pensioner becomes a newly working citizen and is automatically deprived of the state supplement, which is a significant disadvantage.
• The entrepreneur is responsible for his property and real estate property.

What documents are needed to open

To become an entrepreneur, a pensioner should prepare the following documents:

• Original passport and a copy of the document;

The application form can be obtained personally from the tax office, or downloaded from the official website and printed.

When filling out the application, be prepared to indicate:

• Surname, name and patronymic;
• TIN number;
• Date and place of birth;
• Citizenship;
• Registration address;
• Passport data;
• Type of business activity, indicating the main code.

You can find the OKVED code in a special reference book, which is available on the World Wide Web. Citizens who cannot find a directory on the Internet can contact the tax office personally and ask for it.

When filling out the application, it is important to enter all the data in block letters. Corrections cannot be allowed. Therefore, if you make a mistake, you will have to fill out the form again.

If you do not want to spend your personal time preparing and submitting all the necessary documentation to the tax office, you can contact a consulting company. Qualified employees, for a reasonable fee, will take matters into their own hands. All you need is to draw up a power of attorney and wait.

After submitting all the documents, tax officials carry out a check and make a decision. The verification procedure takes 5 business days.

After the specified time, you should contact a specialist and find out the solution. If the application is approved, you will immediately be issued a certificate of registration of an individual entrepreneur.

Choose a taxation system

It should be noted right away that for citizens of retirement age there are no separate benefits when paying taxes. They, according to the law, must make transfers on an equal basis with other entrepreneurs. The only plus is that everyone can independently choose the taxation system.

There are only five systems to choose from:

1. or general taxation system... It should be noted right away that this is the most complex of all systems, since it involves a large tax burden. But everyone who chooses it can conduct absolutely any kind of activity. There are no restrictions for individual entrepreneurs of this system.

With regard to tax cuts, this system does not provide for this. The rate is 13% on the income received. The VAT rate will depend on the category of goods or services. The size of the bet ranges from 0% to 20%. It should also be borne in mind that in this system it is the most difficult.

1. , or people call it simply "simplified"... In practice, this is the most demanded system chosen by aspiring entrepreneurs. When choosing this option, entrepreneurs get a wonderful opportunity to contribute only 6% of the income received or 15% of the profit.
2. , or it is also called agricultural tax... This is a great system, thanks to which you can pay only 6% of income. However, from January 01, 2019, this type of entrepreneur is also obliged to pay VAT. You can, of course, take advantage of the exemption from it, for this you need to comply with all the restrictions prescribed by law. Another nuance is that only those entrepreneurs who are engaged in the production of agricultural products or fishing can choose this system.
3. or a single tax on imputed income... It should be borne in mind that when choosing this method, the tax is collected not from the entrepreneur's income, but from the calculated by the state. Therefore, income is called imputed income. The types of UTII activities are strictly limited and do not allow manufacturing, wholesale trade or construction. You can choose an activity from the permitted list established by law, taking into account regional amendments.
4. or patent taxation system... In most cases, it practically does not differ from UTII, only it is intended exclusively for individual entrepreneurs. The only difference is the most extensive list of permitted activities that it can apply.

It turns out that out of all the variety, each entrepreneur can choose the system that is beneficial to him. Do not worry if during registration you chose one system, but during the implementation of the activity you realized that you made a mistake and want to make a choice in favor of another.

According to the rules, you can change the taxation system at the end of the year if you want to switch to the simplified tax system and from any month if it becomes necessary to use the tax system. All you need to do is fill out an application to change the system at the tax office.

Step-by-step instructions for opening an IP for a pensioner

If you have thought of everything well and decided to realize your business, consider how to properly open an IP for a pensioner. This process is no different from the standard one.

Opening procedure:

Step 1. Choosing a field of activity and determining the OKVED.

It must be borne in mind that you must clearly understand what type of entrepreneurial activity you will be engaged in. Each type has its own number, or as it is commonly called the OKVED code. If you want to choose two directions, then indicate two codes.

The law does not prohibit choosing several types of activity, you can use at least 10 directions. But it is not worth prescribing for the future, in the hope that, perhaps, you will do this. You can always submit an application and add or remove an activity.

Step 2. Choosing a taxation system.

Many entrepreneurs make a big mistake and choose a system without examining in detail all the advantages and disadvantages of each. Do not postpone this question until later, in the hope that everything can be changed at the end of the year.

You must clearly consider how much you will pay the mandatory tax deductions. You just need to take a calculator and calculate all the possible options. Only after simple mathematical calculations will you understand which system to choose.

Step 3. Payment of the state fee.

The fee is 800 rubles. You can get the receipt form at the tax service, or remotely on the website of the Federal Tax Service of the Russian Federation. On the website of the tax service, you can print a receipt and pay at any bank.

If the documents will be submitted through electronic means of communication - the tax site or the portal of public services, then you can not pay the state fee. This exemption was introduced by federal law No. 234-FZ of July 29, 2018.

Step 4. Preparation and submission of documents.

The first thing to do is to prepare a complete package of documents. If you do not have a TIN or for some reason it is lost, it's okay, since it can be restored. All you need to do is submit documents to the INFS and wait a few days.

As soon as the complete package of documents is in hand, it should be handed over to the tax office.

After submitting documents, you must have:

• A receipt for a full package of documents;
• Application for the choice of the taxation system.

Of course, in order to save personal time, you can send documents by mail, registered mail.

Step 5. Receiving documents.

If all the documentation is drawn up correctly and meets all the requirements, then after 5 days, you will be able to receive a certificate of registration of the individual entrepreneur.

It is worth taking into account that if you need a document confirming that you can make transfers using the simplified system, you need to write a statement and request it.

Step 6. Registration with the Pension Fund and FFOMS.

The tax office, after registering the individual entrepreneur, sends documents to the pension fund and the compulsory health insurance fund. A few days later, you should receive a notification by mail about registration with the Pension Fund of the Russian Federation and FFOMS.

If this does not happen, you can personally contact these institutions, having with you a TIN, SNILS and a certificate of registration of the individual entrepreneur.

Step 7. Purchase of equipment.

If your field of activity is related to the sale, then be prepared to purchase a cash register. There are, of course, exceptions when a cash register is not required and payment can be accepted by checks or strict reporting forms.

A cash register is not required if:

• You will sell newspapers and magazines at a kiosk, or on the street;
• The company is engaged in the sale of securities;
• The company supplies educational institutions with food;
• The field of activity is connected with remote trade, where it is not possible to supply a cash register.

Step 8. Opening a bank account.

It is worth noting that entrepreneurs decide for themselves or not. An account may be required if you plan to carry out non-cash transactions.

To open an account you will need:

• Choose a bank;
• Provide a specialist of a financial company with a completed application form for opening an account, passport, TIN, entrepreneur's register and registration number (OGRN).

Step 9. Prepare for printing.

According to the law, . But it is still desirable to do it. The printing is very quick and easy. You need to choose a sample and provide the details of the individual entrepreneur.

Are there any benefits when opening an individual entrepreneur for a pensioner

When opening their own individual entrepreneur, many pensioners are concerned about the question of whether additional benefits are provided for by law, in the form of benefits or not.

In foreign countries, citizens of retirement age who have decided to engage in individual activities are actively supported. When opening an individual entrepreneur, they are provided with additional benefits.

What are the benefits, when opening an individual entrepreneur, does a pensioner receive in Russia? Unfortunately, pensioners are deprived of benefits and must open and register individual entrepreneurs on an equal basis with everyone else. The only positive point is the growth of pensions, due to contributions.

Fictitious design

Often, start-up entrepreneurs, wishing to receive additional benefits and privileges, open an individual entrepreneur for a pensioner, for a grandmother or a grandfather. Without studying the law, they hope they can pay less taxes or avoid it altogether. In fact, a fictitious individual entrepreneur does not exempt a citizen of retirement age from paying taxes and contributions.

Pensioners who agree to help their relative are at great risk. Agreeing, they think only how an open individual entrepreneur will affect the pension, namely, an increase in the amount of the pension.

The first thing you need to know is that if a relative does not pay taxes, then the pensioner will have to take on these obligations. If payment is not made on time, the tax office will charge penalties and fines, which will only increase the amount owed.

It is almost impossible to prove that the IP was openly fictitious. But what if the pensioner does not have the entire amount to pay off the debts? In this case, he risks losing his property. Therefore, you should not agree and open a fictitious IP in order to help a loved one.

A practicing accountant, an expert in taxation, accounting and finance, talks in detail about how a pensioner to open an individual entrepreneur and what to expect after the legalization of his activities

To begin with, let's stipulate that any capable citizen can become an entrepreneur, and age is not a limitation for this.

If you decide on an individual entrepreneur, then you need to:

2. You need to have a copy of your Russian passport with you and pay a state fee of 800 rubles. You can generate a receipt for payment of the state duty using the service on the FTS website.

3. You can also submit documents to the multifunctional center - in person or through a representative by proxy. Remotely by mail with a letter with a declared value and a list of attachments, then the passport must be notarized.

4. In electronic form through the taxpayer's personal account using the service: "Submission of electronic documents for state registration of legal entities and individual entrepreneurs."

Note! The necessary documents for registration can be prepared free of charge using the online service "My Business" - free preparation of documents. After spending no more than 15 minutes on data entry using prompts, you will receive an application for registration of an individual entrepreneur, a receipt for payment of state fees and an application for the simplified tax system (this is the system that most beginner individual entrepreneurs choose). But that's not all. Bonus - detailed instructions on further actions, including the address of the nearest inspection.

After accepting the documents, the inspectorate is obliged to issue a receipt for their receipt, and after 3 working days you can receive the USRIP record sheet, in which you were entered as an entrepreneur. But this path is not over yet, do not forget to decide on the tax regime and submit a notification / application for the STS, Patent or UTII, or even leave the general tax regime.

The notification can be submitted together with the package of documents for registration or within 30 days after registration. An application for a patent is submitted 10 days before the start of entrepreneurial activity.

The chosen regime leaves an imprint on the amount of future tax, on the number and terms of submission of declarations, therefore, before registering an individual entrepreneur, carefully read all the “pros” and “cons” of taxation regimes and do not leave this important choice to someone else for you.

During the calendar year, an individual entrepreneur conducts business, and at the beginning of the next one reports for him to the IFTS, submitting declarations in accordance with the selected regime. Pays tax on time, which he calculates independently, and also pays insurance premiums for compulsory pension insurance and compulsory health insurance in a fixed amount, which does not depend on the selected tax regime. At the beginning of 2019, individual entrepreneurs will report for the current year 2018 and pay 26,545 rubles for GPT and 5,840 rubles for compulsory medical insurance. If the income exceeds 300 thousand rubles, then the GPT will have to pay another 1% of this received in excess of the income. (1% of the amount more than 300 thousand rubles).

You do not need to register separately with the Pension Fund for this, the SNILS (insurance number of an individual personal account), which you have, will accumulate all your paid insurance premiums.

Underwater rocks

In general, the registration itself and responsibility to the IFTS ends, but, as elsewhere, there are pitfalls:

1. Many pensioners who want to legalize their income follow the lead of their relatives or friends and decide to open an individual entrepreneur, but after a while they stop doing business or do not even start it at all.

A citizen mistakenly believes that if there is no activity and there is no income, then he is automatically released from the obligations of the entrepreneur. Not! This is far from the case, no one automatically exempts a registered entrepreneur from reporting, even if zero, and there is no exemption from paying insurance premiums.

Every year, an individual entrepreneur must pay insurance premiums no matter what, and if there is no payment, in addition to the debt, a penalty is charged, and a fine for not submitted declarations. For several years of such negligence, a pensioner may owe the state a tidy sum, but, unfortunately, ignorance of the law does not exempt from responsibility and in the coming years no one will amnesty debts, you will have to pay everything that has accumulated. Be careful and take a responsible approach to registering yourself as an individual entrepreneur.

It is not difficult to close an individual entrepreneur, you need to submit a liquidation declaration, pay taxes and insurance premiums for the period of work, bring an application for the termination of an individual's activity as an individual entrepreneur () to the IFTS at the place of registration, pay a receipt of 160 rubles - and after 6 working days receive a sheet records of EGRIP.

2. Another unpleasant moment: pensioners who have opened an individual entrepreneur are considered to be working again from the date of registration. And for working pensioners, pension indexation during the period of their work is not provided. This means that the annual indexation at the beginning of the year will bypass you, and the cost of the pension point for new employees is frozen at the level that was at the time of their return to work. Do not be afraid that indexation will bypass you forever, working pensioners receive a recalculation of their pensions, taking into account all those indexations that have passed by, immediately after dismissal from work, and entrepreneurs - after the closure of the sole proprietorship. But until the individual entrepreneur is closed, you will not be able to receive the promised increase in pension for 1000 rubles, which the Government of the Russian Federation has established since 2019 thanks to the new pension reform.

But do not forget about the August recalculation, after August 1, the Pension Fund recalculates the number of pension points accumulated over the past year and establishes an increase in pension in accordance with the deductions of insurance premiums for MPS that individual entrepreneurs pay in fixed terms, the established maximum recalculation is 3 points, in monetary terms, this is about 244, 47 kopecks for work in 2017. Such recalculation is carried out without the application of the pensioner.

Conclusion

The conclusion is this: if you really want to engage in entrepreneurial activities, the income from which will be higher than the annual indexation of pensions, then it is worth opening an individual entrepreneur, but if you do this under pressure from relatives or friends, then think again what negative consequences you can expect in case of negligence relationship to the law.

Having decided to start their own business, future entrepreneurs ask themselves the question: which is better than an LLC or an individual entrepreneur? Let's figure out what are the advantages and disadvantages of creating an individual entrepreneur and why being a private entrepreneur is in a sense easier. What does an individual entrepreneur give in retirement? What legal form for your own business to prefer in the new 2019?

Advantages of opening an IP

Such an organizational and legal form as an individual entrepreneur refers to small and medium-sized businesses. It is in high demand among Russians. The obvious advantages of IP include:

1. Business registration in the person of a private entrepreneur is a relatively simple procedure. To open an individual entrepreneur, it is enough to register it by presenting a small list of personal documents with a statement to the tax office at the place of residence.
2. Proof of identity of the person - the future entrepreneur will be required in order to make sure that there is a permanent residence permit. When submitting documents, you must submit a receipt for payment of the state duty. Its size does not exceed 800 rubles.
3. Often, a sole proprietor opens a sole proprietor. To do this, you will need to issue a power of attorney with a notary. To register a private entrepreneur, you do not need to indicate a legal address. They will be the place of registration of the future businessman.

The difference between an individual entrepreneur and an LLC is that there is no need to accumulate authorized capital. The current legislation provides for a simplified reporting system to the tax authorities. Thanks to this, entrepreneurs have the opportunity to significantly reduce tax costs in comparison with LLCs.

Individual entrepreneurs only need to report to the tax office once a quarter and submit one declaration per calendar year. Compared to legal entities, private businessmen are exempt from the obligation to pay a number of taxes. They have the ability to work using cash. The use of a cash register is not a prerequisite for the activity.

Unlike LLC, the organizational and legal form of an individual entrepreneur does not imply holding meetings of shareholders; does not require the maintenance of related documentation. Today's legislation does not oblige private entrepreneurs to work exclusively with printing and open accounts with credit institutions.

If you want to close the business, liquidation is not required. It is enough to apply with the relevant application to the IFTS and the individual entrepreneur will be closed within five working days.

Cons of creating an IP

As with any organizational and legal form, an individual entrepreneur is characterized by a number of disadvantages. There are not many of them. Against the background of the advantages, the disadvantages of creating an IP do not seem so significant. These are the following factors:

• Regardless of which tax office the future businessman turned to with the aim of opening an individual entrepreneur, reporting must be carried out at the place of residence of the person, that is, at the address of registration of the individual entrepreneur. This is not always convenient, especially when the business is conducted in another region;
• Individual entrepreneurs are obliged to make payments to the Pension Fund of the Russian Federation in a timely manner. This requirement applies even to those persons who actually do not conduct business;
• For non-payment of taxes, violations of activities, debts to employees, each entrepreneur is responsible with his own property;
• The disadvantages of individual entrepreneurs include the prevailing opinion that it is unprofitable to cooperate with them. As a result, it is quite difficult to develop a business when legal entities choose only organizations as partners;
• Legal entities - organizations have the opportunity to indicate a reduced size of the tax base in their reporting, while an individual entrepreneur cannot reduce the tax burden in this way.

Pros and cons of opening an IP as a pensioner

Often upon retirement, people finally decide to do what they love. An idea arises to register an individual entrepreneur. What can retirees expect in terms of benefits, grants, subsidies?

The legislation of the Russian Federation does not provide for benefits or subsidies for pensioners with the status of individual entrepreneurs. We are talking about both the stage of opening an individual entrepreneur and the further development of the case. If a pensioner opens an individual entrepreneur, then he, like all other citizens, is obliged to pay taxes on time and make payments to the Pension Fund of the Russian Federation. This is the minus of the question.

The advantage of registering an individual entrepreneur for retirement is the presence of a fixed monthly payment in the form of a pension. Business development will allow it to gradually increase. After all, a pensioner will transfer insurance premiums, which means that the insurance part of the pension will grow. But there is also a downside to the question: if a pensioner has a level of monthly payments less than the subsistence minimum established by the state, then he is entitled to social benefits. Having opened an individual entrepreneur in his own name, the pensioner becomes employed and this subsidy is automatically deprived.

Each individual entrepreneur, including a pensioner, is responsible for the results of their activities with their own real estate and property. For this reason, you should not agree to the offer of relatives to register an individual entrepreneur at their address for the purpose of a fictitious business.

LLC or individual entrepreneur - what to choose for an entrepreneur in 2019

To resolve the issue of which is better than an LLC or an individual entrepreneur in 2017, it is recommended to re-evaluate for yourself these two legal forms from the point of view of:

• Registration and organizational issues at the initial stage;
• Carefully study the types of activities according to OKVED codes;
• Study the requirements regarding tax regimes and reporting for individual entrepreneurs and LLCs regarding the specific activities that the entrepreneur is going to engage in in 2017;
• Calculate real ways of making a profit, investment, prestige. For example, an individual entrepreneur manages his money independently. In an LLC, money is only available in the form of a salary;
• Consider the preferential conditions provided for in 2017 for both individual entrepreneurs and LLCs;
• Estimate the costs of possible liquidation, as well as the level of responsibility of LLC and individual entrepreneur.

Considering the listed pros and cons of an individual entrepreneur, before deciding to open an LLC or register a private enterprise, it is recommended to study the taxation issue in detail. For each individual activity, specific amounts of tax payments are provided. Based on the level of costs for them, possible risks of losses, a final decision should be made on the choice of the organizational and legal form of business.

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