At one time, the scheme of work of certain businesses, when the main employees were registered as individual entrepreneurs, was very widespread. This was due to the way of avoiding taxes, when it became more profitable to pay taxes for an individual entrepreneur than for the same employee, but registered in accordance with labor legislation. However, some enterprises still operate according to this scheme.
Instructions
Step 1
There is some likelihood that due to the increased contributions to social funds since 2011, a certain part of employers will wish to return to the familiar work scheme. If we take out of the brackets the nuances associated with a specific activity and the specifics of the work of each business, this scheme will look like this: 1. Savings calculation 2. Dismissal of employees and registration of individual entrepreneurs. 3. Continuing work and paying taxes "in a new way".
Step 2
When calculating savings, take into account all payments that you pay for employees in excess of salary. These include contributions to the budgetary system: personal income tax (if you deduct it from the salary of employees), as well as all social contributions for various funds, vacation payments. On the other hand, calculate how much money will need to be spent on paying taxes for each individual entrepreneur of the employee. Do not forget to take into account that in addition to the main tax, which is likely to be selected as 6% of income under the simplified tax system, individual entrepreneurs must pay contributions to the Pension Fund annually. Thus, you will be able to calculate from what level of remuneration it is more profitable to issue an individual entrepreneur to employees than to keep them employed.
Step 3
After conducting an explanatory conversation with employees, dismiss them "of their own free will." If they are not stupid people, they will understand your reasons. Of course, it is not necessary to infringe on their interests in this case either. Many people are simply afraid of change. You need to find a negotiated compromise that suits all parties. After dismissal, they will have to issue an individual entrepreneur.
Step 4
Next, conclude a cooperation agreement (or any other agreement that is appropriate in the sense) with each individual entrepreneur of the employee. And in order not to expose your employees, do not forget to compensate them for taxes when it is time to pay. In principle, all of the above can be done without interrupting the workflow for a day.
