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Okvad massage services. Okvad: hairdressing services Okvad for a hairdresser

The niche of hairdressing services looks attractive for a novice individual entrepreneur, but at the initial stage, questions often arise - how hairdressing services for individual entrepreneurs are indicated in OKVED, how to conclude an agreement with a hairdresser, etc. The issue of taxation is also important: if, for example, in rural areas to cut people can simply be at home, without legal registration, then in the city supervisory services vigilantly monitor entrepreneurs.

What OKVED codes are suitable for a beauty salon or a hairdresser?

The market of beauty salons, studios and hairdressing services looks attractive for starting a business, because there will always be people to get a haircut, do manicure, perm, etc., and such an enterprise is most likely in demand by the consumer. But, like any business, it requires proper registration, in particular, the choice of VD (type of activity) in the OKVED code directory.

The abbreviation hides the All-Russian Classifier of Types of Economic Activity. It spells out all types of economic activity that entrepreneurs are allowed to engage in on the territory of the Russian Federation.

When registering as an individual entrepreneur, a businessman must choose the code of the area in which he is going to work. You can specify several options, but one will appear in the papers as the main one. If it is planned to provide hairdressing services, the corresponding classifier code is entered into the application.

According to the classifier, code 96.02 is suitable: it encrypts the provision of services by beauty studios, salons, and hairdressers.

These include:

hair washing, cutting, coloring, trimming, styling, highlighting, curling, etc .;
shaving, trimming mustaches and beards;
facial surface massage, manicure services, make-up.

Important: the manufacture of wigs is not included in this group.

Code 96.02 is divided into two subcategories.

96.02.01. This combination encodes hairdressing services to the population (PU):

PU to all categories of people;
hair washing, coloring, hair perm, haircut, wig repair (but not production), stylist services, etc.

Code 96.02.02. Cosmetic services are encrypted here:

make-up, make-up of all types;
the imposition of cosmetic masks;
eyebrow, eyelash coloring, extension, perm procedures, shape correction;
massage procedures on the neck, facial skin;
complex measures for the care of the skin of the neck, face;
manicure guidance;
hand skin care
pedicure;
nail extension;
cosmetics and hygiene of the client's feet;
other popular services: SPA, etc.

Until July 11, 2017, the norms of OKVED version 029-2001 were applied to beauty salons, studios and hairdressing salons. But from the indicated date, another one is valid - ver. 029-2014.

If an individual entrepreneur plans to work without the involvement of hired employees, he, of course, should not enter into an agreement with himself. But if a person from the outside is involved in the position of a hairdresser, the businessman is obliged to formalize it properly by registering an employment relationship.

A typical employment contract includes:

Full name of the entrepreneur and the employee being accepted, details of the individual entrepreneur;
subject of the contract. This section indicates the position, place of work, mode (main employment or part-time), subordination, working conditions, etc.;
period of validity and probationary period;
terms of remuneration;
working hours and rest, leave policy;
duties of a hairdresser and his rights;
a similar clause regarding the employer;
terms of insurance, if applicable;
the responsibility of each party;
terms of termination of the contract;
a series of final provisions relating to legal effect and dispute resolution;
details of individual entrepreneur and employee.

Sample contract:

If necessary, section 6 can be supplemented with clause 6.3, according to which the duties and rights of an individual entrepreneur arise from labor legislation and other legal acts, agreements and paragraphs of the collective agreement.

This is a key issue for the entire organization of the IP business, because the entrepreneur will have to interact with the tax authorities in any case. At the same time, the inalienable right of every businessman is to use the form of taxation that is convenient for him personally, and it is important not to make a mistake in choosing.

Important: the choice is made immediately when applying for business registration! If the individual entrepreneur does not indicate the system immediately, within thirty days he will be transferred to the OSNO - the general procedure for paying taxes.

Simplified taxation system

Since the staff of the barbershop is usually small, as well as the turnover, the STS looks like a suitable option.

An individual entrepreneur will have to decide on what he will pay taxes:

total income;
taxation of profits "income minus expenses".

In the first case, the rate will be 6 percent, in the second - 15. If more than 60 percent of earnings are spent on expenses of a hairdresser, it is more convenient to use income tax. Otherwise, it will be more profitable to work at a 6 percent rate.

Tax payments are made once a quarter, and reports are submitted at the end of the year. And, of course, it is mandatory to equip the hairdresser with a cash register (and since 2017, the connection of cash desks to the OFD system has been gradually introduced to send fiscal documents to the state online repository).

UTII

This choice is quite widespread among hairdressers and beauty salons. A single tax on imputed income looks like the best option when the size of the salon is quite small, and there are only a few people on its staff, including the individual entrepreneur himself. With the growth of the enterprise, tax policy will probably have to be revised.

The calculation formula for UTII looks like the product of the number of employees, the base income (7500 rubles, for a given VD), the deflator coefficient, the base income adjustment indicator and the tax rate.

Working on UTII, the hairdresser also deducts funds to off-budget funds, while receiving the required tax benefits - but not more than half of the amount required to be paid.

Reporting is submitted quarterly, UTII allows you to work without a cash terminal and a current bank account.

This reduces the patent system of taxation. With it, an individual entrepreneur buys a tax patent for a certain period - from a month to a year.

Declaring its intention to work according to this scheme, the hairdresser observes:

it is supposed to earn no more than a million rubles per year (for small cities. In large cities with a population of one million, the amount increases by 3-10 times);
the number of employees will not exceed 15 (in the same premises or branch);
An individual entrepreneur does not enter into relations of the type of joint property management, contractual partnership.

All tax payments consist of paying for a patent, the price of which is 6 percent of the estimated income. It does not require a long registration with a large package of documents, in addition, the PSN can be extended by notifying the Federal Tax Service by registered mail until December 20 of the current year.

Installing a cash register is not required, but it is required to record customer payments in a special income book. It is drawn up in a special form (given on the website of the Federal Tax Service, where it can be downloaded and printed).

In legal terminology, this method of recording revenue is called the "cash method".

Payment for a patent must be made before the expiration of its term, if such - up to six months. If it is valid for 6-12 months, the contributions can be divided: a third - no later than the 90th day from the start of the document, the rest - before the expiration of the patent term. An individual entrepreneur who forgot to transfer funds on time is forcibly transferred to the general system, and he will be allowed to return to UTII again only the next year.

As you can see, choosing which option to pay taxes on is not so difficult. You just need to calculate how it is more profitable to act, and do not forget to transfer contributions on time, and then a beauty salon or a hairdresser will bring a stable income and not cause anxiety.

Quite often, an individual entrepreneur is lost during the registration process when he has to choose OKVED for his activities. In this case, the procedure is often noticeably more complicated due to the fact that:

IP "in reserve" indicates a lot of codes, which there is absolutely no need for;
the classifier does not contain the type of occupation he needs.

In the latter case, an inexperienced businessman has to spend a lot of time and effort, and often wasted searching.

Fortunately, OKVED is provided directly for hairdressing services, and it is not difficult to find it. But there are still a few nuances that it would be useful to know about.

What kind of codes are needed for beauty salons

The new classifier gives this type of services to the population in grouping 93.02. This includes, in particular:

a haircut;
beard trimming;
washing head;
styling;
hair coloring;
perm;
root coloring;
straightening;
shaving.

The provision of services from this list and other similar types of work is carried out both for women and equally for men.

This also includes other cosmetic procedures:

face massage;
pedicure;
manicure;
makeup.

However, as you can easily see, this list does not include other services that are often offered in beauty salons and hairdressing salons. Not all of the options below are suitable for a small hairdresser, but you need to specify them just in case so that you don’t have to add new codes to the EGRIP later.

It means:

retail trade in perfumery and cosmetics - if you have such activities, indicate code 52.33;
other types of retail sales of goods carried out by non-specialized establishments - 52.13;
activities aimed at protecting health - 85.14;
physical culture and health-improving sphere - 93.04.

The latter refers to services whose purpose is to improve the physical condition of the client and his comfort. It is, in particular, about:

saunas;
steam rooms;
baths of various types (Russian, Turkish);
solariums;
weight loss salons;
massage rooms;
resorts with mineral water treatment;
sports halls, etc.

What to do if you did not initially indicate all the codes

In general, nothing terrible will happen if you do not indicate related activities with hairdressing services. It's never too late to make the appropriate corrections. The procedure, of course, will require time, but there is only one way to avoid the need - by refusing additional types of work, which is completely inappropriate to do.

In any case, you must notify the tax office that you are adding codes to your previously formed list. First of all, the entrepreneur will have to decide for himself what kind of activity will become the main one for him from now on. In particular, the cost of insurance of employees against occupational accidents and illnesses depends on this.

Each individual entrepreneur, if he decides to change the main activity code, is obliged to report this directly to the FSS. This is done by law until April 15, when reporting on the results of the work of the past year. Moreover, this requirement applies only to those entrepreneurs who employ hired personnel.

An application in the form P24001 must be submitted to the registration authority. When there is an intention to only add a few additional OKVED codes without changing the main one, only them are indicated.

In addition to the previously mentioned application, you will also need an entrepreneur's passport. If his representative is involved in the chores, the latter must have a notarized power of attorney to perform these actions.

Hairdressing services are in demand among the population, so aspiring entrepreneurs may well consider this activity as the main way to make a profit. But in order for the activity to be carried out legally, the business owner must, in the prescribed manner, register with the Federal Tax Service. During state registration, in an application in the form P11001 (legal entity) or P21001 (IP), you must indicate the code of the area in which the activity will be carried out. What will be the OKVED code "Hairdressing services" in 2019? From which directory should I take this identifier? The answers to these and other questions are in our material.

Main and additional OKVED code

The main code is considered to be the code of the type of activity, the amount of profit for which prevails in comparison with the rest. This code will appear in all constituent documentation.

Additional ciphers display related activities that do not occupy a leading position among the rest. Entrepreneurs have the right to choose additional codes from different sections of the directory, there are no restrictions on this by law.

Where can I get the OKVD code?

In 2019, the OKVED code for a beauty salon, like any other, must be looked for in the current OKVED2 classifier. It is also called OK 029-2014 (NACE rev. 2), approved. By order of Rosstandart dated January 31, 2014 No. 14-st. The previous editions of the classifier are no longer valid.

How many characters should contain the code indicated when registering with the tax service? Previously, it was allowed to use ciphers consisting of 3 digits. Therefore, when receiving an extract from the Unified State Register of Legal Entities for organizations registered before July 2013, three-digit codes can still be found. But now it is necessary to select OKVED codes consisting of at least 4 characters.

Hairdressing services: OKVED code

Today, the activity of beauty salons has become massive. Hairdressing services have a specific structure, and therefore they were brought into a separate group. The search for the OKVED code "Hairdressing services" in the OKVED2 directory is carried out as follows:

go to section S "Provision of other types of services";

looking for class 96;

we are looking for subclass 96.02 "Provision of services by hairdressers and beauty salons."

OKVED code 96.02 is suitable for all legal entities and individuals who own hairdressing and beauty salons.

The classifier indicates that grouping 96.02 includes:

haircut and trimming;

washing, styling, hair coloring;

highlighting, waving and other similar works;

manicure and pedicure;

shaving and trimming the beard;

facial massage, etc.

Activities related to the manufacture of wigs are not included in this group. A separate cipher is provided for it - 32.99.

Unlike many other profiles and directions, the process of selecting an OKVED code is simplified to the limit. All the necessary information is grouped under one code - 96.02. As you can see, it is suitable not only for hairdressers, but also for salons where you can get a manicure, facial massage, shave your beard and get other services. Therefore, in the application for registration, you can indicate only profile areas for hairdressing.

Additional activities

Doing some haircuts and hairstyles is not always profitable. For this reason, the owner of a barbershop can expand the scope of activities by providing additional services to customers. At the same time, it is important not to forget about the selection of the appropriate OKVED codes.

In addition to the OKVED code for "Beauty Salon", you can additionally use, for example, the following codes:

47.75 - sale of cosmetics and personal hygiene products;

47.19 - retail trade in non-specialized stores;

96.04 - activities of solariums and slimming salons;

96.09 - the provision of personal services that are not included in any other grouping.

Is it possible to add and change OKVED codes?

Entrepreneurs have the right to change the type of activity code at any time. Civil law requires that such changes be mandatory recorded in the Unified State Register of Legal Entities / EGRIP. Having decided to engage in another type of activity, the business owner is obliged to notify the tax inspectorate employees within the prescribed period (3 days) by submitting an application to change or supplement the codes. Otherwise, he will face a fine.

OKVED codes "Hairdressing services"

	Decryption
	Provision of services by hairdressers and beauty salons The grouping includes: Hair washing, trimming, cutting, styling, coloring, highlighting, waving, hair straightening and similar work performed for men and women; Shaving and trimming the beard; Manicure, pedicure, makeup, facial massage, etc. This grouping does not include: Manufacture of wigs, see 32.99
	Provision of hairdressing services The grouping includes: Providing hairdressing services for men, women and children; Pasteur services, cleaning, washing, combing, cutting, fitting, coloring and curling of wigs, wigs, hairpieces and their repair
	Provision of cosmetic services by hairdressers and beauty salons The grouping includes: Provision of services for simple and complex face makeup, make-up; Eyebrow and eyelash coloring, eyebrow shape correction, eyelash extensions, eyelash curling; Cosmetic masks for face and neck skin care using cosmetics; Hygienic massage of the face and neck, including aesthetic, stimulating, drainage, hardware massage, SPA massage; Cosmetic comprehensive face and neck skin care, including skin testing, cleaning, cosmetic cleansing, deep cleansing, toning, hygienic massage, mask, protection, makeup, selection of home care products; Manicure services; Comprehensive hand skin care; Nail extension; Pedicure services; Comprehensive foot skin care; Provision of other beauty services: spa body care services, including hygiene, relaxation, aesthetic methods using cosmetics, natural and preformed factors

The sphere of beauty was relevant in society hundreds of years ago. Barbers and hairdressers, barbers and makeup artists of those times were valued in the high classes, and the best craftsmen were even invited to the royal court to serve the elite. Today, the activity of beauty salons is more mass and does not constitute a special cult. But this prevalence has become beneficial for the state. After all, each new beauty salon brings money to the state treasury in the form of taxes and deductions to various funds. Therefore, in OKVED 2016, hairdressing services for individual entrepreneurs and legal entities have a very specific structure and their own subclass.

To find codes for organizing a hairdressing business in the All-Russian Classifier of Economic Activities, you do not need to make much effort. Unlike many other profiles and directions, this is simplified to the limit. Target information by type is located in section “S” in subclass 96.02, which is the code for filling out an application when passing the state registration procedure for a new business entity. Using this grouping, you will deprive yourself of the need to enter clarifying data on the relevant pages of the application. However, if we are talking about a highly specialized business, and not about a general-purpose salon, additional information may also come in handy.

What is included in this activity

In OKVED 2016, hairdressing services are represented by a rather extensive list of specialized operations that can be found in any beauty salon. So, these include:

Hair trimming.
Women's and men's haircuts.
Curling and straightening.
Chemical operations to change the appearance of hair.
Shaving beards, eyebrows, sideburns.
Shaving and contouring.
Laying and styling.

That is, when organizing your own business, you can indicate in the certificate of registration only specialized areas for a hairdresser. But today it is difficult to find organizations that deal exclusively with haircuts and hairstyles. Firstly, it is unprofitable against the backdrop of serious competition, and secondly, because of this approach, precious customers are lost, who need not only trim their bangs.

However, if with such a limited set of codes you decide to also provide make-up, manicure and pedicure, massage, SPA procedures, then the very first tax audit that reveals income from these types of activities will impose serious penalties on you. And if there is also specialized equipment, you can lose it.

Additional destinations

If you carefully study OKVED, hairdressing services are not so unambiguous and limited. This includes other areas of activity. For example, it can be working with wigs, combing them, adjusting, styling, fixing hairpieces. The only exception is the production of wigs. In addition, the following areas can be distinguished in separate areas:

Manicure and skin care.
Pedicure and foot care.
SPA procedures aimed at healing and improving the visual qualities of the skin.
Massage of the face, neck and other parts of the body.
Peeling, scrubbing, mechanical effect on the epidermis.
Make-up services, including the creation of images through professional make-up, etc.

In addition, we forgot to mention all kinds of dyeing, highlighting, coloring, bleaching and other procedures associated with color and structural changes in hair.

Practical Observations

If your task is to open a narrow-profile salon that will provide a limited set of services in only one direction, you can indicate all the subclasses that interest you on the relevant pages of the application during state registration with the Federal Tax Service. But it's much easier to use the whole grouping. It will not oblige you to perform the range of work in which you do not specialize, but will become insurance in case of an unplanned expansion of areas of activity within the walls of the organization.

And now let's say a few words about the organizational part. The procedure for opening a new business entity in the form of a legal or natural person is almost the same. But it is worth remembering some significant differences that may further affect the course of events. Form No. P21001 is adopted as the main application form for an individual entrepreneur, while future organizations use form No. P11001. These forms differ in form and content. An individual indicates codes from the All-Russian classifier of types of economic activity on sheet "A", and legal entities are required to enter these data in the corresponding fields of sheet "I".

In addition, if you are a legal entity, then for legal work on the territory of the Russian Federation, all codes for the types of professional activity must be included in the company's charter, which contains the main provisions on the form of management and organization of activities. So be careful when drawing up and filling out documents in order to register the first time and start working in the field of hairdressing services without hindrance.

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