The concept of "wages" is given in the Labor Code of the Russian Federation - it is remuneration for work, that is, for the performance of an employee of his labor functions. The amount of such remuneration depends on the qualifications of the employee, the conditions and nature of the work. In addition, wages include compensation payments, such as allowances for work in abnormal conditions, and incentive payments, such as bonuses.
What is entrepreneurial activity is also clearly enshrined in the legislation, more precisely in Art. 2 of the Civil Code of Russia. This is an independent activity of an individual, which has the goal of making a profit and is carried out at the risk and peril of the entrepreneur. Entrepreneurship can involve the use of property, the sale of goods, the performance of work, or the provision of services. An individual entrepreneur must be registered in accordance with the law.
The activities of an entrepreneur are regulated by civil law, but the issue of paying wages is regulated by labor law. However, the Labor Code of the Russian Federation applies to individual entrepreneurs (hereinafter referred to as individual entrepreneurs) only if the latter hires workers, that is, acts as an employer.
The Ministry of Labor and Social Development of the Russian Federation gave official explanations that the activity of an individual entrepreneur is not labor activity within the meaning of the Labor Code of the Russian Federation, therefore he has no right to calculate and pay wages to himself (see letter dated February 27, 2009 No. 358-6-1).
The Ministry of Finance of Russia draws similar conclusions, considering that the Labor Code of the Russian Federation applies to individual entrepreneurs only in terms of exercising the rights and obligations arising from them as employers (see letter dated August 8, 2012 No. 03-11-06 / 3/56) …
Thus, the funds that the individual entrepreneur uses in his activities are in his personal property, the law does not divide the IP property into personal and used in work. Therefore, everything that remains with the entrepreneur after paying taxes can be used by him at his own discretion.
