It is worth knowing the nuances so as not to overpay taxes.
First you should deal with concepts. Official work always involves the conclusion of an employment contract. Relations between the company and man regulates the Labor Code. The employee receives a salary, the right to leave. And the employer pays deductions for him to different compulsory insurance funds and personal income tax in the amount of 13%.
Self -employment suggests that a person provides services or sells goods. At the same time, he independently pays a professional income tax (NPD) in the amount of 4% when interacting with individuals or 6% with organizations. Compulsory insurance premiums for self -employed are not provided.
We figure out whether these two tax regimes can be used simultaneously.
Is it possible to work officially and be self -employed
There is no direct ban on this in the law. And what is not prohibited, it is allowed.
For example, the designer works in an advertising agency under an employment contract. Sometimes he takes orders and in the evenings creates logos and illustrations for third -party customers. And he also inherited the apartment from his grandmother, and he rented it out. In this case, he may well receive a salary at the advertising agency, with which the employer transfers the state tax on income of individuals. At the same time, he himself is recorded as self -employed and from all third -party orders, as well as rental housing pays 4-6% of the tax on professional income. There are no contradictions here.
What are the nuances when combining work and self -employment
The self -employed cannot be cooperated with the current and former employer
The new tax regime could cause obvious temptation in companies. They benefit from the employee to dismiss and continue to interact with him as with a self -employed. This would save primarily on insurance premiums. And in some cases on taxes: a person would simply be charged 6% more so that he could pay a professional income tax. And this is still less than 13% of personal income tax.
To prevent this from happening, the law contains a restriction: paying a professional income tax in cooperation with the former employer will not be able to within two years after dismissal. In this case, a rate of 13% is valid.
It is also impossible to take additional orders from the current employer as a self -employed. It is not forbidden to provide services to both the current and the former employer, but 13% will have to pay from such income.
Conductors can pay NPD with restrictions
State and municipal employees can pay NPD only for income from housing. Moreover, one that was not purchased for business facilities, but went as a gift or by inheritance. Because it is forbidden to engage in commercial activities.
First you should deal with concepts. Official work always involves the conclusion of an employment contract. Relations between the company and man regulates the Labor Code. The employee receives a salary, the right to leave. And the employer pays deductions for him to different compulsory insurance funds and personal income tax in the amount of 13%.
Self -employment suggests that a person provides services or sells goods. At the same time, he independently pays a professional income tax (NPD) in the amount of 4% when interacting with individuals or 6% with organizations. Compulsory insurance premiums for self -employed are not provided.
We figure out whether these two tax regimes can be used simultaneously.
Is it possible to work officially and be self -employed
There is no direct ban on this in the law. And what is not prohibited, it is allowed.
For example, the designer works in an advertising agency under an employment contract. Sometimes he takes orders and in the evenings creates logos and illustrations for third -party customers. And he also inherited the apartment from his grandmother, and he rented it out. In this case, he may well receive a salary at the advertising agency, with which the employer transfers the state tax on income of individuals. At the same time, he himself is recorded as self -employed and from all third -party orders, as well as rental housing pays 4-6% of the tax on professional income. There are no contradictions here.
What are the nuances when combining work and self -employment
The self -employed cannot be cooperated with the current and former employer
The new tax regime could cause obvious temptation in companies. They benefit from the employee to dismiss and continue to interact with him as with a self -employed. This would save primarily on insurance premiums. And in some cases on taxes: a person would simply be charged 6% more so that he could pay a professional income tax. And this is still less than 13% of personal income tax.
To prevent this from happening, the law contains a restriction: paying a professional income tax in cooperation with the former employer will not be able to within two years after dismissal. In this case, a rate of 13% is valid.
It is also impossible to take additional orders from the current employer as a self -employed. It is not forbidden to provide services to both the current and the former employer, but 13% will have to pay from such income.
Conductors can pay NPD with restrictions
State and municipal employees can pay NPD only for income from housing. Moreover, one that was not purchased for business facilities, but went as a gift or by inheritance. Because it is forbidden to engage in commercial activities.