Can a sole proprietor have employees? IP as an employee of LLC

The question of whether it is possible to hire workers by becoming an individual entrepreneur begins to be asked at some point by everyone who has decided to open their own company. This need usually arises when entrepreneurial activity It is developing successfully, acquiring ever larger proportions, and the entrepreneur himself is no longer able to cope with the volume on his own.

About what restrictions exist regarding the staff of an individual entrepreneur, what are the rules for hiring, how documents are drawn up and individual entrepreneur reports are provided on personnel issues, what an entrepreneur is obliged to do as an employer, what alternative methods of hiring labor exist, and what consequences may be for an individual entrepreneur in case of violation of labor laws, you will learn from this article.

Restrictions on the number of employees

On the World Wide Web you can find a lot of answers to the question of what is the maximum number of employees an individual entrepreneur can hire. The figure given is 100 people.

However, in accordance with the current regulatory and legal framework, there are no restrictions on the number of employees for individual entrepreneurs. In this case, the matter concerns the preferential tax system, on which entrepreneurs are so eager to work. From the same point of view, restrictions have indeed been introduced.

So, if an individual entrepreneur prefers to work on a patent tax system, then he can afford to hire a maximum of 15 employees. With a simplified taxation system, this figure increases to 100 people. If selected common system taxation, the entrepreneur is not limited in the number of personnel he hires.

When considering this issue, you should also remember that the calculation takes into account not the number of living souls, but the average number of personnel for the reporting period. Thus, the entrepreneur has the opportunity to maneuver within the framework of this issue.

Employment rules

To use labor employees, the individual entrepreneur should conclude an employment contract with the citizen. If labor relations are not legitimized accordingly, this will be recognized as a violation of current legislation regarding the rights of the hired employee.

The process of registering an employee as a staff member consists of the following stages:

• the applicant writing an application addressed to the entrepreneur with a request for employment for the designated position;
• preparing and signing an order for hiring a candidate for a position;
• conclusion employment contract in 2 copies;
• no more than 10 days after signing the employment agreement, the entrepreneur must inform the Social Insurance Fund about the new employee;
• labor legislation requires that within a month after the first employee is hired, the entrepreneur must register as an employer with Pension Fund.

Only after all these actions the entrepreneur will receive official employer status. In this regard, individual entrepreneurs have new obligations to the state, including:

• personal income tax payment;
• payment of insurance premiums;
• providing reports on contributions to the tax service, the Pension Fund and the Social Insurance Fund;
• annual submission to the FSS of data on average number personnel.

Preparation of documents and reports for individual entrepreneurs

In accordance with the requirements of the Labor Code of the Russian Federation, an individual entrepreneur issues an order to hire an individual for a specific position. After hiring an employee, an entry is made in his work book, including information about the start date of work, the position for which the person was hired, as well as the number of the order and article of the Labor Code, based on which the employee was hired.

The work record book must be kept by the employer. In addition to the entry in it, a card in the T-2 form must be issued for each hired employee. Also, the newly hired employee will have to familiarize himself with the rules of work at the company, confirming this fact with his own signature. New employee should be included in staffing table and a mandatory vacation schedule. Along with the work rules, the employee must be familiarized with safety rules and his job description. In order to confirm the fact of familiarization, the signature of the newly hired employee is also required.

At the same time, depending on the specifics of the activities of the organization where an employee is hired, in addition to drawing up an employment contract, it may be necessary to conclude an agreement on financial liability, non-disclosure of trade secrets, etc.

In accordance with the requirements of this legislation, the entrepreneur is obliged to report on personnel issues to the appropriate authorities. Thus, an individual entrepreneur is obliged to provide the FSS with information about the type of his activity.

It is also necessary to provide quarterly reports and payments made to the Pension and Insurance Funds.

In addition to timely submission of reports, individual entrepreneurs are required to timely and fully fulfill obligations for payments to the budget and extra-budgetary funds.

Responsibilities of an individual entrepreneur as an employer

In addition to obligations to relevant government agencies The individual entrepreneur as an employer also has obligations to new employees. In this situation it is implied:

• providing conditions necessary for normal operation;
• timely and full payment wages;
• payment of sick leave and vacations;
• acting as an employee's tax and insurance agent.

Alternative Recruitment Methods

In practice, there are alternative ways of hiring employees, which in a certain situation and if it is possible to apply a civil law contract will allow the entrepreneur to avoid time and financial costs.

So, for example, hire an employee on a non-permanent basis by concluding a contract with him or her for the provision of services for a certain period of time. Such an agreement can be concluded when a period of work is specified, which is measured by a certain final result. In this situation, the employee receives a reward for the work done based on the results. As for insurance payments and sick leave payments, the law does not oblige individual entrepreneurs to do this. In the current circumstances, everything will depend on the wishes of the employer.

Responsibility for violation of labor laws

In some cases, entrepreneurs do not work in good faith and do not officially register employees. If the relevant authorities are aware of this, this will expose the individual entrepreneur to administrative liability in the form of a fine for violating fiscal and labor laws.

Therefore, if it is revealed that unregistered employees work for this particular businessman, this could result in a fine of 30 to 50 thousand rubles. As an alternative, there is a possibility of forced suspension of the activities of the individual entrepreneur for a 3-month period.

As for violation of fiscal legislation, in this case the situation may lead to the initiation of a criminal case.

Conclusion

Thus, the right of an individual entrepreneur to hire employees gives rise to a lot of obligations on his part as an employer. And if such a need arose, and the corresponding decision was made, then it is necessary to follow the letter of the law in this matter.

An individual can (and should) work independently. This option is acceptable at the initial stage. But gradually expanding, increasing speed, it is difficult to cope alone. Then a legitimate question arises: can an individual entrepreneur hire workers? Of course, an individual entrepreneur can hire employees. The 2018 legislation does not prohibit this, but provides certain nuances for different categories individual entrepreneurs. We will tell you in this article how to formalize labor relations and not break the law.

Restrictions on the number of employees

Any individual entrepreneur can hire employees by entering into an agreement with them. This can be done at the initial stage or after some time. The catch lies only in the number of mercenaries. There is a “gradation” of the number of jobs, which is determined by the scale of the individual entrepreneur’s activities. In other words, the more serious the organization, the larger the staff:

1. The smallest number of employees can have an individual entrepreneur working according to. 5 hired employees are allowed, regardless of full-time employment.
2. Small organizations registered as individual entrepreneurs are allowed a staff of up to 100 units. An individual entrepreneur located on. If you cross this threshold even by one unit, the individual entrepreneur is deprived of preferential conditions and the organization becomes a medium-sized enterprise (in accordance with the requirements of the Tax Code No. 346.29, paragraph 2).
3. An average company may employ between 101 and 250 employees at any one time.
4. Anything above 250 units applies only to large companies.

There is a “gradation” of the number of jobs, which is determined by the scale of the individual entrepreneur’s activities.

Before deciding to hire additional labor, it is worth considering how many employees you will need to grow your business.

Remember that the number of employees is people for the reporting period before the tax office. Even those employees who work part-time or part-time must be taken into account. The maximum quantity should not exceed certain parameters.

Hiring rules

Individual entrepreneur who wishes to involve hired workers in his activities acquires the status of an employer who obliges him to fulfill the requirements Labor legislation(TK) and Civil Code(GK).

The hired individual is not an employee until the work activity(fulfillment of certain duties) and an employment contract (TA) has not been concluded according to the rules established by Article No. 57 of the Labor Code. If the individual entrepreneur uses labor without TD, it violates human rights and the laws of the Russian Federation.

To formalize an employment relationship with an applicant, the applicant must write an application requesting employment, indicating the position. Based on such a statement, the individual entrepreneur takes the following steps:

1. Issues an order to hire an individual for a certain position, in accordance with Art. 68 TK.
2. Concludes the TD in 3 copies.
3. Within 30 days from the date of registration of the TD (PFR) that the individual entrepreneur has become an employer (according to Order No. 296p of the Pension Fund of the Russian Federation).
4. Within 10 days after the first TD, it submits data to the Social Insurance Fund (SIF) (in accordance with Regulation No. 574N of the Ministry of Labor).

After these procedures, the individual entrepreneur becomes an employer. He is required to submit reports on time and pay for each employee. Even a person who is on the site must be registered according to the rules.

If an individual starts work without drawing up an employment agreement, a fine may be imposed on the individual entrepreneur. In 2018, these amounts range from 1,000 to 300,000 rubles, depending on the violations. Sometimes it is not of a monetary nature:

• Blocking the activities of individual entrepreneurs for up to 90 days.
• Criminal prosecution.
• Deprivation of rights commercial activities for a specific period.

Therefore, it is best to hire an employee according to the rules.

Preparation of documents and reports for individual entrepreneurs

An individual entrepreneur can hire employees and is required to have for each staffing unit, in addition to the employment contract, the following documents:

• Instructions on work rules for the hired employee, signed by the latter.
• A work book drawn up according to the rules.
• Employee personal card in form T2.
• Vacation schedule.
• Agreement on the financial responsibility of the employee.
• State schedule.

Good afternoon, dear individual entrepreneurs!

Recently, in the comments, there was a request to talk in more detail about how to deal with hired employees in an individual entrepreneur. That is, what to do, where to run, and so on.

One of the site’s readers volunteered to write detailed instructions for all entrepreneurs who want to hire employees, but don’t know where to start. Her name is Natalia, please ask any questions to her in the comments below.

So, we give the floor to Natalya:

Good afternoon I have prepared a small instruction for you! Made in the form of a “Question-Answer”:

Where to start as an individual entrepreneur when hiring an employee?

As soon as you hire an employee or enter into a contract with an individual agreement paid provision services, contract, you accordingly become an employer, and you need to register your individual entrepreneur in the following extra-budgetary funds:

1. to the Pension Fund of Russia within 30 days
2. to the Social Insurance Fund within 10 days

2. What kind of agreement is concluded with the employee. What is the difference between employment and civil law contracts?

There are 2 types of agreement with an individual:

1. Employment contract (TD)
2. Civil contract (CLA)

What is the difference between them and what will happen if the employment contract is replaced by a civil law one?

Let's start with the last one. From January 1, 2015, if an employment contract is replaced with a civil law one, a fine of 50 thousand to 200 thousand rubles will be imposed.

Agree, it’s not very pleasant. Therefore, we will try to figure out what the difference is.

1. When concluding an Employment Agreement, it is understood that the employee will perform his duties based on a certain specialty, qualification or position. When concluding a GPA, the employee’s duties are limited and regulated by the performance of specific work;
2. When concluding an Employment Contract, the employee is obliged to perform the work personally; under the GPA, he can delegate its implementation to third parties;
3. But the most important difference, which pushes the employer to replace the Employment contract with a civil law one, is financial relations. In the first case, the employer pays labor in the form of wages twice a month, in the second - in the form of remuneration and only upon completion of the work.

Why do careless employers sometimes try to conclude a GPA with an employee, rather than a TD?

The fact is that the employer, if this is not specified in the contract, may not pay taxes to the Social Security Fund.

This means that, for example, a woman hired under a civil contract will not receive most child care payments if she is pregnant. And yet, in light of the large fines, it is worth thinking about the benefits of such savings.

Minimum wage for employees

An employee's salary should not be lower than the minimum wage (minimum wage). This means that the amount accrued to the employee if he worked for 1 month and fulfilled his duties should not be lower than the minimum wage. The payment he receives in person may end up being lower than the minimum wage, because... Personal income tax still needs to be paid on the employee’s accrued wages.

Regions often set their own minimum wage. In this case, employers in this region need to adhere to these standards. In case of violation of regional minimum wage standards, the employer will receive a warning or pay a fine of 3 to 5 thousand rubles.

1. By the way, the minimum wage in 2015 is 5965 rubles;
2. In 2014 it was 5554 rubles;
3. And in 2013, 5205 rubles. respectively;

How many times a month should an employee be paid?

According to the Labor Code, wages must be paid to an employee at least once every half month. Even if the workers themselves write a statement asking to pay them a salary once a month, this is prohibited.

Ideally, the advance is paid in the middle of the current working month, and the rest, i.e. salary at the beginning of next year.

If the date of payment of wages falls on a weekend or holiday, then the payment should be made on the eve of the established date, and not on days after the holiday. If an employee resigns, then final payments to him should be made on the day of dismissal, and if he goes on vacation, up to 3 days before it.

What taxes and fees will you have to pay for employees?

If an individual entrepreneur hires workers, then it is logical to assume that he is responsible for them, and therefore his tax burden increases.

Besides personal income tax withholding in the amount of 13% of wages or remuneration, he also pays insurance contributions to various extra-budgetary funds once a month:

1. Pension Fund of Russia (PFR);
2. Compulsory Health Insurance Fund (MFIF);
3. Social Insurance Fund (SIF);

When concluding a civil contract, you do not need to pay contributions to the Social Insurance Fund, unless this condition is specified in the contract itself.

These contributions are considered cumulative from the beginning calendar year, but you need to pay them no later than the 15th of the next month. If the last day coincides with a holiday or weekend, then the last day for payment of contributions is postponed to the next working day.

In the current year 2015, the following tariffs apply:

1. Pension Fund - 22%
2. FFOMS - 5.1%
3. Social Insurance Fund - 2.9%

Contributions from accidents are not taken into account here, because their tariff is set depending on the type of activity. It is charged additionally and is at least 0.2%.

For example

Thus, if you add up all the contributions, you get 30.2%, which means that from a salary of 6,000 rubles, the employer pays:

1. Personal income tax 780 rub. (RUB 6,000 x 13%), the employee receives RUB 5,220;
2. In addition, the employer transfers the above contributions in the amount of 1,812 rubles at his own expense. (RUB 6,000 X 30.2%);

Keep in mind that the employer is obliged to additionally transfer insurance premiums to individual entrepreneurs and “for themselves”

Detailed information on how to pay contributions to the self-employed population has been repeatedly discussed on our website:

And also an important note is that for an employee who is on probationary period, taxes are paid in full.

Is it possible for an employee to pay his own taxes?

The employer is required to pay all “salary” taxes for the employee, since he is the tax agent and, accordingly, has certain responsibilities. If an employee pays taxes on his own, everyone faces a fine: both the employee and his employer.

Therefore, amateur performance is not needed here, you just need to follow the law.

We hope that Natalia’s article helped you and do not forget to subscribe to the site news for individual entrepreneurs on this page:

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about the author

I created this site for everyone who wants to open their own business as an individual entrepreneur, but does not know where to start. And I will try to talk about complex things in the simplest and most understandable language.

Natalia

Hello. I work for an individual entrepreneur. According to our contract, our salary is 3000, but we get more. He calculates personal income tax from our salary (3000) as expected, and he also deducts from us the amount that he transfers to the Pension Fund. Is it legal that he then deducts contributions to the Pension Fund from us???

Tatiana

Good day. I have a question. I am an individual entrepreneur. I have one employee. In our region, the minimum wage is set higher than, for example, in Moscow, and amounts to more than 9 thousand rubles. One company providing accounting services for individual entrepreneurs continues to pay taxes from the minimum wage established in Moscow. And they think they are doing the right thing. What could this mean? Thank you in advance for your response.

Olga

Hello. Today I called the FSS Rostov-on-Don, they said the deadline for registration is from 2016. Individual entrepreneur as an employer 30 days as in the Pension Fund. There is no information on the topic anywhere. Where is the truth? I need to apply urgently, what should I do?

Ilona

Hello. I want to open an individual entrepreneur to rent out an apartment. Will I be required to make contributions to the Pension Fund if, in addition to an individual entrepreneur, I am an employee and my employer makes contributions? Thank you.

An individual entrepreneur has legal right for the use of hired labor. In this case, an employment relationship arises between the employer and employee, which must be formalized on the basis of current legislation. Working for an individual entrepreneur without registration is a violation of norms labor code and threatens both parties with administrative penalties. What are the consequences of working as an individual entrepreneur without registration? labor relations? What are the fines and who faces the penalty for this? Let's figure it out.

The nuances of working for an individual entrepreneur

An individual entrepreneur, acting as an employer, has the following responsibilities:

• drawing up an employment contract with all of your employees;
• registration of insurance documents for pension insurance (applies to employees who got a job for the first time in their lives);
• timely payment of insurance premiums for its employees and making other payments required by law;
• provision of working conditions that do not contradict the norms of the Labor Code of the Russian Federation (payment for vacations, sick leave and lunch time).

If a person has not entered into an employment contract with an entrepreneur, then punishment for working without registering as an individual entrepreneur is provided for both parties. A businessman - for violating the Labor Code, and an employee - for conducting work activities without paying taxes.

When getting a job with an individual entrepreneur, a person may encounter some features that differ from working conditions in budgetary organizations:

1. Working hours and rest periods are specified in the employment contract. At the same time, the general work time per week should not exceed the norms of the Labor Code of the Russian Federation. The amount of paid leave can be changed downwards and divided into small periods (for example, one week per quarter).
2. Termination of an employment contract - the Labor Code of the Russian Federation provides for a specific list of reasons why an employment relationship may be terminated. An individual entrepreneur has the right to draw up an agreement at his own discretion and include certain clauses in it that may become reasons for dismissal.
3. The Labor Code of the Russian Federation provides for the period within which the employer must notify the employee of dismissal (2 weeks). The amount of severance pay is also determined depending on the reason for dismissal. When working for an entrepreneur, an employee may not receive financial support if there were no such clauses in the contract. Giving notice of dismissal 2 weeks in advance is also not the employer’s responsibility, unless this is agreed upon in the contract.

An entrepreneur is not required to register employment contracts with local authorities.

If you work for an individual entrepreneur without official registration

The legislation provides for a period of 3 days of working time without formalizing an employment relationship. To continue activities, it is necessary to draw up an employment contract. Otherwise, fines are provided for working without registering as an individual entrepreneur:

• absence of an employment contract – 5-10 thousand rubles;
• incorrect registration of labor relations – 5-10 thousand rubles;
• using civil relations instead of labor relations – 5-10 thousand rubles;
• repeated violations – 30-40 thousand rubles.

The main reason why entrepreneurs do not formalize employment relationships with their employees is the reluctance to pay pension contributions and taxes for them. However, the responsibility for working without registering as an individual entrepreneur is becoming stricter every year, so working unofficially has become unprofitable for both parties.

There is a category of people who deliberately refuse official registration. The reasons for this may be various, ranging from personal beliefs to lack of registration and permission to engage in work activities. Such citizens are specifically looking for a list of works without registering as an individual entrepreneur. In fact, such a list does not exist, since each person must be employed on the basis of current legislation. People must understand that the absence of a formalized employment relationship deprives them of any social guarantees(vacation, sick leave, pension), and they are not legally protected in the event of material disputes.