The Federal Tax Service will monitor the self-employed: they will have to answer for too good an income

Not giving 13% of personal income tax to the state, but paying only 4-6% by registering as self-employed – this scenario seems attractive to many Russians. As of autumn 2023, more than 8 million people prefer this tax regime. However, many potential problems await them: they cannot exceed a certain income limit, they cannot substitute self-employment for hired work, they cannot combine several occupations… MK looked into where exactly the free birds-freelancers (and those who hire them!) take risks.

This is happening more and more often. It seems to many that a person only benefits: he will pay only 4-6% tax on professional income instead of 13% personal income tax, and he will have a large amount left in his wallet. However, the benefit for the customer is much more tangible – he is exempt from 30% of other taxes that he pays for each employee. For example, from contributions to the Pension Fund of the Russian Federation. In addition, in such relationships, the principle “no one owes anyone anything” applies: the work of a self-employed person does not imply any paid vacations, sick leave, or other things provided for by the Labor Code of the Russian Federation for employees.

Well, those who earn well and receive income from various sources may face unpleasant surprises.

– At my previous job, I earned 130 thousand rubles, and for another 80 thousand I rent out a three-room apartment. Well, there are part-time jobs from time to time,” a 34-year-old Muscovite named Alexandra told MK. – It turns out to be a good income, I feel comfortable, there’s nothing to complain about. However, there are difficulties with work now, I quit there and found another one. The salary is exactly the same, but there is a nuance: the employer asked to register for self-employment. This is their custom, they insist that it is more convenient for everyone. My self-employment is already formalized, thanks to it I get a day for renting out an apartment. But a problem arose: now it turns out that my income as a self-employed person exceeds 200 thousand per month. This is more than 2.4 million per year, and this is already illegal. I think this is completely unfair, because my total income has not changed!

That’s right – the total volume has not changed. The income ratio has changed: if previously a person earned most of his money through employment as an individual (and paid 13% personal income tax), now all the money has migrated to a different format, which is subject to tax on professional income. And here the limit is set.

– The limit for self-employed people at 2.4 million per year seems unfair to many, but it has a logical basis. It is believed that such an income, 200 thousand per month, significantly exceeds the national average. This means that a person with such income can already pay more significant taxes. After all, self-employment was initially conceived in order to bring “gray” income out of the shadows and, for example, to allow people to monetize their hobbies,” explains lawyer Lyubov Shuryga in a dialogue with an MK correspondent. – And many self-employed people are sure that the new status does not oblige them to anything at all. No, it obliges you not to exceed the limit.

According to the lawyer, there are not many options for solving the problem. The first is to simply stop working until the end of the tax period (usually a calendar year), as soon as the limit of 2.4 million rubles is reached. Moreover, this will happen automatically: the special Federal Tax Service application (personal account) simply will not allow you to register new transactions after exceeding the limit. This forced vacation and “fasting period” is not suitable for everyone. The next options are to return to work as an individual or take a step further and become an individual entrepreneur.

However, the lawyer reminds: you need to remember that replacing an employment contract with self-employment remains illegal, and if this fact is revealed, both the employer and the employee may have problems. Typically, employers in such situations are smart and quick-witted and do everything to disguise a full-time employee as a freelancer, and a regular salary as random fees. For example, they randomly change the dates for issuing money: instead of the conventional 10th and 25th of each month, they pay on the 14th and 27th, then on the 18th and 30th… Another trick is to disguise the same amounts: “salary” They can break it down not 50 to 50, but, say, 47% and 53% on different days.

Those with many customers remain in an advantageous position compared to employees who receive the same amount from the same customer at the same time. The “marker” for the Federal Tax Service is precisely situations when a person issues checks (receives income) constantly from the same customer, and only from him, which can indicate full employment in this workplace. It’s easier for those who continue to fulfill different orders. However, nuances may also arise here.

“The tax office is extremely suspicious of self-employed people, who seem to be jacks of all trades,” explains Lyubov Shuryga. – Still, employment should be in one area or at least in related ones. Let’s say if you work as a hired journalist, and as a self-employed person you bake cakes to order, this is normal. As a freelancer, you are a pastry chef, and everything is fine. But if you start randomly registering receipts for making cakes, for writing articles, and also for renting out housing, the tax office will definitely be interested in you. This is not prohibited, but be prepared to explain all the specifics of your life.

The most serious risk is liability in accordance with Article 198 of the Criminal Code of the Russian Federation: tax evasion. You will have to pay the state the entire 13% of personal income tax, which you tried to replace with 6% of personal income tax. In addition, a fine is possible.

Let us recall that the regime of payers of professional income tax (PIT) has been in effect in some regions of Russia since 2019. Self-employed people pay 4% tax on income received from individuals, and 6% tax on income from legal entities. They do their own accounting.