To begin with, it is worth understanding the concepts. Official work always involves the conclusion of an employment contract. The relationship between a company and a person is regulated by the Labor Code. The employee receives a salary, the right to leave. And the employer pays for it deductions to various compulsory insurance funds and personal income tax in the amount of 13%.
Self-employment assumes that a person provides services or sells goods. At the same time, he independently pays a tax on professional income (NAP) in the amount of 4% when interacting with individuals or 6% with organizations. There are no mandatory insurance premiums for the self-employed.
We are looking into whether it is possible to apply these two tax regimes simultaneously.
There is a direct ban on this in the law Federal Law No. 422‑FZ of November 27, 2018 "On conducting an experiment to establish a special tax regime "Tax on professional income"" no. And what is not forbidden is allowed.
For example, a designer works for an advertising agency under an employment contract. Sometimes he takes orders and creates logos and illustrations for third-party customers in the evenings. And he also inherited an apartment from his grandmother, and he rents it out. In this case, he may well receive a salary from an advertising agency, from which the employer transfers to the state personal income tax. At the same time, he is registered as self-employed and pays 4-6% tax on professional income from all third-party orders, as well as rental housing. There are no contradictions here.
The new tax regime could be an obvious temptation for companies. It is advantageous for them to dismiss an employee and continue interacting with him as a self-employed person. This would give savings primarily on insurance premiums. And in some cases, on taxes: a person would simply be charged 6% more so that he could pay tax on professional income. And it's still less than 13% of personal income tax.
To prevent this from happening, the law contains a restriction Federal Law No. 422‑FZ of November 27, 2018 "On conducting an experiment to establish a special tax regime "Tax on professional income"" : it will not be possible to pay professional income tax in cooperation with a former employer within two years after dismissal. In this case, the rate is 13%.
It is also not possible to take additional orders from the current employer as a self-employed . It is not prohibited to provide services to both the current and former employer in general, but 13% will have to pay from such income.
State and municipal employees can pay NAP only Federal Law No. 422‑FZ of November 27, 2018 "On conducting an experiment to establish a special tax regime "Tax on professional income"" on income from renting housing. Moreover, one that was not purchased for business purposes, but got as a gift or inherited. Because it is forbidden for officials to engage in commercial activities.
