Individual Entrepreneurs

Every year more and more responsibilities lawmakers impose on entrepreneurs. In accordance with the new Labour Code, the legal status of employer - private entrepreneur much closer to the legal status of the employer - an organization rather than to the status of the employer - natural person, not an entrepreneur. First of all, individual entrepreneurs, as well as the organization must maintain employment records of employees to personnel records of employees. According to the article. 309 tc rf employer - an individual who is an individual entrepreneur shall keep employment records for each employee in order established by the Labour Code and other normative legal acts of the Russian Federation. Article 303 of the Customs Code states that the employer - natural person is obliged to issue an employment contract with the employee in writing.

According to Article 68 - recruitment issued the order (decree) of the employer, issued on the basis of labor contract. The absence of any established labor legislation unified document (Staffing, orders, graphics, holidays, personal cards, etc.) can lead to an administrative penalty under Art. 5.27 of the Administrative Code. Businesses can be fined between $ 500 to 5000 rubles or suspend for up to 90 days. Since 2007.

employers must provide to the tax inspectorate at the place of registration of information about the average number of employees. Separately, it should be noted insurance premiums pension and tax reporting. Many entrepreneurs believe that if they do not conduct activities, and should not pay any taxes, fees and contributions and are not required to report to the supervisory structure. However, this not so. The date of state registration and on this record in egrip individual entrepreneur is obliged to pay premiums to the pension fund on a quarterly basis and provide for registration in the meta ifts tax Declaration. Businessmen transferred to the budget of the Pension Fund a fixed payment, which is calculated based on the cost of the insurance year. In 2009, it equals 7,274 rubles 40 kopecks (RF Government Resolution of 27.10.2008 799). Hence, the monthly payment is equal to 606.2 rubles (7274.4 / 12 months) Of these, 2 / 3 of the entrepreneur must list a separate payment obligation on the insurance portion of pensions, and 1 / 3 part - the other card payments on the funded portion.