Self—employed is a person who pays tax on professional income, insurance premiums are voluntary for him. Accordingly, all this does not fall on the shoulders of the organization, so it is profitable to work with such performers. But it is important to properly process the documents in order to protect yourself.
First you need to make sure that the performer really has this status. He can say anything. But if he is not actually self-employed, then the company becomes his tax agent and must pay personal income tax and insurance premiums for him.
We have a separate instruction on how to check the status of self-employed. Spoiler alert: this can be done very quickly and online.
It's worth starting with the fact that no papers can be Letter of the Federal Tax Service of Russia dated February 20, 2019 No. SD‑4‑3/2899@ "On the application of professional income tax" do not sign at all if we are talking about a one-time order or a service that is performed immediately after the agreement. For example, a company needs ready-made souvenir products, and such a one is made by a self-employed person. In this case, the parties exchange money for goods, the contractor gives a check, and everyone goes away satisfied. If the cooperation is long-term, includes phased payments, you need to fix it on paper.
The relations are formalized with the help of an ordinary civil contract ‑ copyright, contract, paid provision of services. We have already written about it in detail , so we will not repeat ourselves. But it is important to take into account some nuances.
This can be done directly in the preamble, where the parties to the contract and their data are spelled out. Specify that the contractor is a payer of professional income tax. This will once again remind you of the right of an organization not to be a tax agent and not to pay anything to the tax and Pension Fund.
This can be done immediately after the full name: citizen Pechkin Igor Ivanovich, who is a payer of professional income tax, which is confirmed by the certificate of registration of the payer of professional income tax No. 123 ... and so on.
Make sure that the services, works, and goods that you order from a self-employed person are included in the list of what they are allowed to do. For example, he can supply your company with aprons of his own production. But blouses for employees are no longer there, because they are subject to mandatory labeling.
Read about what can and cannot be self-employed in a separate material.
There are two types of them.
The self‑employed must issue checks, this is in general the only mandatory document Letter of the Federal Tax Service dated December 22, 2020 No. ZG‑3‑20/8488@ "On consideration of appeals" . In the contract, in the section "Responsibility of the parties", it is necessary to prescribe the terms in which the contractor must transfer the check. The document will allow you to confirm the payment and make sure that the person is still self-employed.
The receipt only confirms the payment. And the act regulates the procedure for accepting work and makes life very easy for everyone. If it is signed, it means that the contractor has fulfilled his part of the transaction, and the customer was satisfied with it. Therefore, it is good to provide in the contract how, when and in what form the parties will exchange these documents and sign them.
At the same time, it should be borne in mind that the act is mandatory Civil Code of the Russian Federation, Article 720 "Acceptance by the customer of work performed by the contractor" , only if a contract has been concluded. In other cases, this is an optional document, which, however, will help in any controversial situation. For example, if you have to sue.
In the contract with the self-employed, it is necessary to prescribe his obligation to inform the customer about the loss of this status. And provide compensation if the person does not do it.
If this happens, and the organization does not know about it, there may be problems with the tax service. She will ask why the company does not transfer deductions for a performer without self-employed status. They are fined for this The Tax Code of the Russian Federation, Article 123 "Failure by a tax agent to withhold and (or) transfer taxes" . So if a person still fails, it will be possible to reimburse at his expense the expenses incurred through his fault.
