As the business develops, an individual entrepreneur can understand that he is no longer able to cope with his duties and he needs to attract hired employees to work. In terms of their rights and obligations, individual entrepreneurs as employers are equated to legal entities.
Instructions
Step 1
The individual entrepreneur himself is not an employee. An entrepreneur should not conclude an employment contract with himself, pay himself a monthly salary, transfer personal income tax and have a paid vacation. At the same time, he is assigned the obligation to pay insurance premiums to the FIU. But the individual entrepreneur should transfer contributions not as a percentage of the income received, but in a fixed amount, which is set annually by the government. This is the fundamental difference between an individual entrepreneur and an LLC. Even in those companies in which the founder and manager are one person, the director of an LLC is still considered an employee.
Step 2
There are no limits in terms of the minimum number of employees in an individual entrepreneur. An entrepreneur can conclude an employment contract with one employee if he does not need a larger number of employees. There are no differences in terms of registration of employees in individual entrepreneurship and LLC. This also applies to the amount of taxes paid (personal income tax) and insurance deductions for employees, as well as the maintenance of personnel records.
Step 3
It is important to remember that by concluding his first employment contract with an employee, an individual entrepreneur receives the status of an employer. He is obliged to register with the FSS within 10 days and within 30 - with the FIU. If he does not do it on time, he is obliged to pay a fine of 20 thousand rubles. in the FSS and from 5 thousand rubles. - in the FIU. An individual entrepreneur must register only his first labor or civil law contract with an employee in off-budget funds; this is not required to be done with subsequent employees.
Step 4
There are no restrictions on the maximum number of employees in individual entrepreneurs, but entrepreneurs who apply special tax regimes need to remember about the working conditions provided for by law. So, in individual entrepreneurs on STS and UTII, the average number of employees cannot exceed 100 people. Otherwise, he will lose the right to work in these modes and will be forced to apply OSNO. Individual entrepreneurs who use the Patent Taxation System cannot attract more than 15 employees.
